Costa Rica vs Bolivia
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Bolivia: 4/01/2026
Compare Costa Rica and Bolivia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Bolivia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Bolivia
General CIT Rate:
30%
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
120 days after the fiscal year-end.
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:
NA
Withholding Tax (WHT)
Costa Rica
Bolivia
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Bolivia
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：25%.
Effective Tax Rate (ETR)
Costa Rica
Bolivia
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
27%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
25%–26%
