Liechtenstein vs Costa Rica
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Costa Rica: 4/06/2026
Compare Liechtenstein and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Costa Rica
General CIT Rate:
12.5
General CIT Rate:
30%
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
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)
Liechtenstein
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)
Liechtenstein
Costa Rica
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Liechtenstein
Costa Rica
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
26.12%
