Corporate Tax Comparison

United Kingdom vs Costa Rica

Compare United Kingdom 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 — United Kingdom: 4/02/2026 · Costa Rica: 4/06/2026
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Compare Corporate Tax
United KingdomUnited Kingdom
Costa RicaCosta Rica

Basic Corporate Tax Comparison

PwC World Tax SummaryOECD Statistics
Time of Update — United Kingdom: 4/02/2026 · Costa Rica: 4/06/2026

Corporate Income Tax (CIT)

United Kingdom
Costa Rica
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
30%
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
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)

United Kingdom
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25

Value-Added Tax (VAT)

United Kingdom
Costa Rica
General VAT Rate:
20
Learn More
Value-Added Tax (VAT)
General VAT Rate:
13
Learn More
Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Kingdom
Costa Rica
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)

Effective Tax Rate (ETR)

United Kingdom
Costa Rica
Composite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
26.12%

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