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Costa Rica: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
Costa Rica


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 0% 5% when paid by a company registered on a recognized stock exchange 0% 15% when paid to an approved bank or financial institution 25%
           
Germany Signed February 13, 2014 5% (1) 0% when paid to the government or the central bank, or on a loan guaranteed by the government, or on a bank loan, or on sales on credit of commercial or scientific equipment or goods 5% 10% Not yet in force. Default rates apply.
Mexico Signed April 12, 2014 5% (1) 10% 10% Not yet in force. Default rates apply.
Spain Effective January 1, 2011 5% (1) 0% when paid to the government, or on a bank or credit institution loan, or on sales on credit of equipment or merchandise 5% when paid on a loan financed for at least five years 10% 10%

Footnotes

  1. The treaty specifies a different rate but the default rate is lower and would therefore apply.
  2. PLEASE NOTE: This table was last updated February 2015

 

 

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