Singapore vs Costa Rica
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Costa Rica: 4/06/2026
Compare Singapore and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Costa Rica
General CIT Rate:
17
General CIT Rate:
30%
CIT Return Due Date:
November 30
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
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)
Singapore
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Costa Rica
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Singapore
Costa Rica
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
26.12%
