Costa Rica vs Marshall Islands
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Marshall Islands: 4/06/2026
Compare Costa Rica and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Marshall Islands
General CIT Rate:
30%
General CIT Rate:
Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
N/A for non resident companies
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:
N/A for non resident companies
Withholding Tax (WHT)
Costa Rica
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Marshall Islands
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Costa Rica
Marshall Islands
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
