Costa Rica vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Chinese Mainland: 4/04/2026
Compare Costa Rica and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Chinese Mainland
General CIT Rate:
30%
General CIT Rate:
25%
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
Within five months after the end of the tax year.
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:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Costa Rica
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Chinese Mainland
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Costa Rica
Chinese Mainland
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
15.59
