Sweden vs Costa Rica
Corporate Tax Comparison
Time of Update: Sweden: 4/04/2026 / Costa Rica: 4/06/2026
Compare Sweden and Costa Rica corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Sweden vs Costa Rica Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Sweden
Costa Rica
General CIT Rate:
20.6
General CIT Rate:
30%
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Return Due Date:
CIT return is generally due by 15 March
CIT Payment Due Date:
90 days after evaluation.
CIT Payment Due Date:
Final payment should also be made by 15 March
CIT Estimated Payment Due Date:
Monthly 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)
Sweden
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):
30/0/20.6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Sweden
Costa Rica
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
General Capital Gain Tax Rate:
15% (2.25% under certain conditions)
Effective Tax Rate (ETR)
Sweden
Costa Rica
Composite Effective Average Tax Rate:
19.55%
Composite Effective Average Tax Rate:
28.24%
Composite Effective Marginal Tax Rate:
17.12%
Composite Effective Marginal Tax Rate:
26.12%
