Costa Rica vs Turkey
Corporate Tax Comparison
Time of Update: Costa Rica: 4/06/2026 / Turkey: 4/04/2026
Compare Costa Rica and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Costa Rica vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Costa Rica
Turkey
General CIT Rate:
30%
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
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:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Costa Rica
Turkey
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):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Costa Rica
Turkey
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Costa Rica
Turkey
Composite Effective Average Tax Rate:
28.24%
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
26.12%
Composite Effective Marginal Tax Rate:
9.56%
