Argentina vs Costa Rica
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / Costa Rica: 4/06/2026
Compare Argentina and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
Costa Rica
General CIT Rate:
0 - ARS 133,514,185.74：25%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
General CIT Rate:
30%
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
"Monthly 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)
Argentina
Costa Rica
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
Costa Rica
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Argentina
Costa Rica
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
26.12%
