Corporate Tax Comparison

Colombia vs Costa Rica

Compare Colombia and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Colombia: 4/05/2026 · Costa Rica: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Colombia

Costa Rica

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Colombia: 4/05/2026 · Costa Rica: 4/06/2026

Corporate Income Tax (CIT)

Colombia

Costa Rica

General CIT Rate:

35 (surcharges may apply)

General CIT Rate:

30%

CIT Return Due Date:

Between April and May, depending on the tax ID of each taxpayer.

CIT Return Due Date:

CIT return is generally due by 15 March

CIT Payment Due Date:

According to the type of taxpayer, the CIT payment may be due in April to May with the CIT declaration form, or it may be due in July as the third installment.

CIT Payment Due Date:

Final payment should also be made by 15 March

CIT Estimated Payment Due Date:

Big taxpayers: 3 installments. Other taxpayers: 2 installments.

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)

Colombia

Costa Rica

Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/25

Value-Added Tax (VAT)

Colombia

Costa Rica

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Colombia

Costa Rica

General Capital Gain Tax Rate:

15% (2.25% under certain conditions)

Effective Tax Rate (ETR)

Colombia

Costa Rica

Composite Effective Average Tax Rate:

32.93%

Composite Effective Average Tax Rate:

28.24%

Composite Effective Marginal Tax Rate:

32.59%

Composite Effective Marginal Tax Rate:

26.12%

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