Ireland vs Costa Rica
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Costa Rica: 4/06/2026
Compare Ireland and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Costa Rica
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
General CIT Rate:
30%
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
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)
Ireland
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Costa Rica
General Capital Gain Tax Rate:
33%
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Ireland
Costa Rica
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
26.12%
