Turkey vs Costa Rica
Corporate Tax Comparison
Time of Update: Turkey: 4/04/2026 / Costa Rica: 4/06/2026
Compare Turkey and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Turkey vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Turkey
Costa Rica
General CIT Rate:
25 (financial companies up to 30%)
General CIT Rate:
30%
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Return Due Date:
CIT return is generally due 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 Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
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)
Turkey
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Turkey
Costa Rica
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Turkey
Costa Rica
Composite Effective Average Tax Rate:
22.33%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
9.56%
Composite Effective Marginal Tax Rate:
26.12%
