Philippines vs Costa Rica
Corporate Tax Comparison
Time of Update: Philippines: 4/06/2026 / Costa Rica: 4/06/2026
Compare Philippines and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Philippines vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Philippines
Costa Rica
General CIT Rate:
25%
General CIT Rate:
30%
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
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)
Philippines
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Philippines
Costa Rica
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Philippines
Costa Rica
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
26.12%
