Corporate Tax Comparison

Switzerland vs Costa Rica

Compare Switzerland and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Switzerland: 4/01/2026 · Costa Rica: 4/06/2026

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Compare Corporate Tax

Switzerland

Costa Rica

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Switzerland: 4/01/2026 · Costa Rica: 4/06/2026

Corporate Income Tax (CIT)

Switzerland

Costa Rica

General CIT Rate:

Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.

General CIT Rate:

30%

CIT Return Due Date:

The due date varies from canton to canton (usually between six and nine months after the close of the business year).

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Payment Due Date:

The due date varies from canton to canton.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Estimated Payment Due Date:

Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.

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)

Switzerland

Costa Rica

Resident Withholding Tax (Dividend/Interest/Royalty):

0%-35% / 0%-35% / 0

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

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

0%-35% / 0%-35% / 0

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

15/15/25

Value-Added Tax (VAT)

Switzerland

Costa Rica

General VAT Rate:

8.1%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Switzerland

Costa Rica

General Capital Gain Tax Rate:

The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

Effective Tax Rate (ETR)

Switzerland

Costa Rica

Composite Effective Average Tax Rate:

17.1%

Composite Effective Average Tax Rate:

28.24%

Composite Effective Marginal Tax Rate:

10.4%

Composite Effective Marginal Tax Rate:

26.12%

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