Greece vs Costa Rica
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Costa Rica: 4/06/2026
Compare Greece and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Costa Rica
General CIT Rate:
22
General CIT Rate:
30%
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Six months of equal installment payments.
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)
Greece
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Costa Rica
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Greece
Costa Rica
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
26.12%
