Japan vs Costa Rica
Corporate Tax Comparison
Time of Update: Japan: 4/03/2026 / Costa Rica: 4/06/2026
Compare Japan and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Japan vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Japan
Costa Rica
General CIT Rate:
23.2
General CIT Rate:
30%
CIT Return Due Date:
Within two 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:
Within two months after the end of the company's fiscal year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
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)
Japan
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Japan
Costa Rica
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Japan
Costa Rica
Composite Effective Average Tax Rate:
28.36
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
29.26
Composite Effective Marginal Tax Rate:
26.12%
