Costa Rica vs Luxembourg
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Luxembourg: 4/05/2026
Compare Costa Rica and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Luxembourg
General CIT Rate:
30%
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
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 installment payment.
Withholding Tax (WHT)
Costa Rica
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Luxembourg
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 constraint.
Effective Tax Rate (ETR)
Costa Rica
Luxembourg
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
18.09%
