Corporate Tax Comparison

Costa Rica vs Denmark

Compare Costa Rica and Denmark 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 · Denmark: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Costa Rica

Denmark

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Costa Rica: 4/06/2026 · Denmark: 4/05/2026

Corporate Income Tax (CIT)

Costa Rica

Denmark

General CIT Rate:

30%

General CIT Rate:

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Return Due Date:

In general, six months after the end of the fiscal year.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Payment Due Date:

Income for the next fiscal year was received on November 20th.

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:

Two equal installments were made on March 20 and November 20. Additionally, extra taxes can be paid before February 1 of the following year of the income year.

Withholding Tax (WHT)

Costa Rica

Denmark

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/27/22

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

15/15/25

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

27/27/22

Value-Added Tax (VAT)

Costa Rica

Denmark

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Costa Rica

Denmark

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

Denmark

Composite Effective Average Tax Rate:

28.24%

Composite Effective Average Tax Rate:

20.36%

Composite Effective Marginal Tax Rate:

26.12%

Composite Effective Marginal Tax Rate:

14.22%

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