Costa Rica vs Japan
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Japan: 4/03/2026
Compare Costa Rica and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Japan
General CIT Rate:
30%
General CIT Rate:
23.2
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Costa Rica
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Japan
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Costa Rica
Japan
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
29.26
