Corporate Tax Comparison

Costa Rica vs Israel

Compare Costa Rica and Israel 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 · Israel: 4/04/2026

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Compare Corporate Tax

Costa Rica

Israel

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Israel: 4/04/2026

Corporate Income Tax (CIT)

Costa Rica

Israel

General CIT Rate:

30%

General CIT Rate:

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

Within five months after the end of the tax year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.

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:

Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.

Withholding Tax (WHT)

Costa Rica

Israel

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Value-Added Tax (VAT)

Costa Rica

Israel

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Israel

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Costa Rica

Israel

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

21.47%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

16.63%

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