Netherlands vs Costa Rica
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Costa Rica: 4/06/2026
Compare Netherlands and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Costa Rica
General CIT Rate:
25.8
General CIT Rate:
30%
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
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)
Netherlands
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Costa Rica
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Netherlands
Costa Rica
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
26.12%
