Egypt vs Costa Rica
Corporate Tax Comparison
Time of Update: Egypt: 4/05/2026 / Costa Rica: 4/06/2026
Compare Egypt and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Egypt vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Egypt
Costa Rica
General CIT Rate:
22.5
General CIT Rate:
30%
CIT Return Due Date:
Within four months after the end of the fiscal year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Within four months after the end of the fiscal year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Egyptian taxpayers have the option to use the prepayment method. This means that they can pay 60% of the previous year's declared tax (or the estimated amount for the current year) to the Egyptian Tax Authority in three installments. If they choose to do so, they do not have to comply with the local income withholding tax rules (their income will not be subjected to local withholding tax).
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)
Egypt
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Egypt
Costa Rica
General Capital Gain Tax Rate:
0, 10 or 22.5
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Egypt
Costa Rica
Composite Effective Average Tax Rate:
20.81%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
14.44%
Composite Effective Marginal Tax Rate:
26.12%
