Costa Rica vs Thailand
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Thailand: 4/04/2026
Compare Costa Rica and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Thailand
General CIT Rate:
30%
General CIT Rate:
20%
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
settled within the same 150-day period
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:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Costa Rica
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Thailand
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Costa Rica
Thailand
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
21.74%
