Estonia vs Costa Rica
Corporate Tax Comparison
Time of Update: Estonia: 4/05/2026 / Costa Rica: 4/06/2026
Compare Estonia and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Estonia vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Estonia
Costa Rica
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
General CIT Rate:
30%
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
CIT Estimated Payment Due Date:
Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.
Withholding Tax (WHT)
Estonia
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Estonia
Costa Rica
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Estonia
Costa Rica
Composite Effective Average Tax Rate:
17.0%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
0.0%
Composite Effective Marginal Tax Rate:
26.12%
