Gibraltar vs Costa Rica
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Costa Rica: 4/06/2026
Compare Gibraltar and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Costa Rica
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
General CIT Rate:
30%
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar 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.
Withholding Tax (WHT)
Gibraltar
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Costa Rica
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Gibraltar
Costa Rica
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
26.12%
