Costa Rica vs Iceland
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Iceland: 4/04/2026
Compare Costa Rica and Iceland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Iceland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Iceland
General CIT Rate:
30%
General CIT Rate:
20 (for LLCs and limited partnerships); 37.6 (for other entities)
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
31 May
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
November 1st and December 1st
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:
Except for January and October, prepayments should be made on the first day of each month.
Withholding Tax (WHT)
Costa Rica
Iceland
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
22/22/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/13/22
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Iceland
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)
Effective Tax Rate (ETR)
Costa Rica
Iceland
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
18.79%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
14.93%
