Corporate Tax Comparison

Belize vs Costa Rica

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

Time of Update — Belize: 4/01/2026 · Costa Rica: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Belize

Costa Rica

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belize: 4/01/2026 · Costa Rica: 4/06/2026

Corporate Income Tax (CIT)

Belize

Costa Rica

General CIT Rate:

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

General CIT Rate:

30%

CIT Return Due Date:

Annual tax returns must be filed by March 31 of the subsequent tax year.

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Payment Due Date:

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Estimated Payment Due Date:

Estimated tax payments follow the same monthly schedule as business tax payments.

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)

Belize

Costa Rica

Resident Withholding Tax (Dividend/Interest/Royalty):

15/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

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

15/15/0

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

15/15/25

Value-Added Tax (VAT)

Belize

Costa Rica

General VAT Rate:

12.5%

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belize

Costa Rica

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

Effective Tax Rate (ETR)

Belize

Costa Rica

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

28.24%

Composite Effective Marginal Tax Rate:

25%

Composite Effective Marginal Tax Rate:

26.12%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >