Costa Rica vs Egypt
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Egypt: 4/05/2026
Compare Costa Rica and Egypt corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Egypt Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Egypt
General CIT Rate:
30%
General CIT Rate:
22.5
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return 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 Payment Due Date:
Within four months after the end of the fiscal year.
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:
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).
Withholding Tax (WHT)
Costa Rica
Egypt
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5-10/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Egypt
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
0, 10 or 22.5
Effective Tax Rate (ETR)
Costa Rica
Egypt
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
20.81%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
14.44%
