When are the Corporate Income Tax (CIT) returns due in Costa Rica and British Virgin Islands?

For Costa Rica: CIT return is generally due by 15 March. For British Virgin Islands: N/A.

When are the Corporate Income Tax (CIT) payments due in Costa Rica and British Virgin Islands?

For Costa Rica: Final payment should also be made by 15 March. For British Virgin Islands: N/A.

What are the resident Withholding Tax (WHT) rates in Costa Rica and British Virgin Islands?

For Costa Rica: 15/15/0. For British Virgin Islands: 0%.

What are the non-resident Withholding Tax (WHT) rates in Costa Rica and British Virgin Islands?

For Costa Rica: 15/15/25. For British Virgin Islands: 0%.

What are the general VAT rates in Costa Rica and British Virgin Islands?

For Costa Rica: 13. For British Virgin Islands: 0%.

What are the Capital Gain Tax (CGT) rates in Costa Rica and British Virgin Islands?

For Costa Rica: 15% (2.25% under certain conditions). For British Virgin Islands: 0%.

What are the Composite Effective Average Tax Rates in Costa Rica and British Virgin Islands?

For Costa Rica: 28.24%. For British Virgin Islands: .

What are the Composite Effective Marginal Tax Rates in Costa Rica and British Virgin Islands?

For Costa Rica: 26.12%. For British Virgin Islands: .

Corporate Tax Comparison

Costa Rica vs British Virgin Islands

Q: What are the general Corporate Income Tax (CIT) rates in Costa Rica and British Virgin Islands?

For Costa Rica: 30%. For British Virgin Islands: The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/.

Q: When are the Corporate Income Tax (CIT) estimated payments due in Costa Rica and British Virgin Islands?

For Costa Rica: Estimated CIT payments must be made quarterly, with 75% of the amount split equally among June, September, and December.. For British Virgin Islands: N/A.

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

Time of Update — Costa Rica: 4/06/2026 · British Virgin Islands: 4/04/2026

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Costa Rica

British Virgin Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · British Virgin Islands: 4/04/2026

Corporate Income Tax (CIT)

Costa Rica

British Virgin Islands

General CIT Rate:

30%

General CIT Rate:

The British Virgin Islands does not impose a corporate income tax on businesses. This tax-free environment is a significant reason why the BVI is an attractive destination for international businesses https://tradecouncil.org/corporate-income-tax-in-the-british-virgin-islands/

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

N/A

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

N/A

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

Withholding Tax (WHT)

Costa Rica

British Virgin Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/25

None-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Costa Rica

British Virgin Islands

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

British Virgin Islands

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Costa Rica

British Virgin 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:

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Costa Rica vs British Virgin Islands

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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