Corporate Tax Comparison

Costa Rica vs Romania

Compare Costa Rica and Romania corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Costa Rica: 4/06/2026 · Romania: 6/12/2026

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Compare Corporate Tax

Costa Rica

Romania

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Romania: 6/12/2026

Corporate Income Tax (CIT)

Costa Rica

Romania

General CIT Rate:

30%

General CIT Rate:

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

The final payment of CIT is usually due on the 25th of the third month 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:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

Withholding Tax (WHT)

Costa Rica

Romania

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

Value-Added Tax (VAT)

Costa Rica

Romania

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Romania

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Costa Rica

Romania

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

14.41%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

6.41%

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