Norway vs Costa Rica
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Costa Rica: 4/06/2026
Compare Norway and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Costa Rica
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
30%
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
February 15 and April 15.
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)
Norway
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Costa Rica
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Norway
Costa Rica
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
26.12%
