Costa Rica vs Lithuania: Corporate income tax (CIT) - statutory and targeted small business

Costa Rica
30 Percentage of taxable income
in 2026
Lithuania
17 Percentage of taxable income
in 2026
Costa Rica rank
10th
Lithuania rank
9th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Costa Rica
  • Lithuania
0102030200020132026

How they compare

Costa Rica currently reports 30 Percentage of taxable income against 17 Percentage of taxable income in Lithuania, a difference of 13 Percentage of taxable income.

That makes Costa Rica's figure about 1.8 times Lithuania's.

Across all 27 years both countries report, Costa Rica has been ahead every year.

Costa Rica ranks 10th and Lithuania ranks 9th of 128 countries.

Costa Rica has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Costa Rica Lithuania Difference Ahead
2000s 30 Percentage of taxable income 18 Percentage of taxable income 12 Percentage of taxable income Costa Rica
2010s 30 Percentage of taxable income 15 Percentage of taxable income 15 Percentage of taxable income Costa Rica
2020s 30 Percentage of taxable income 15.43 Percentage of taxable income 14.57 Percentage of taxable income Costa Rica

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Costa Rica or Lithuania?
Costa Rica, at 30 Percentage of taxable income against 17 Percentage of taxable income in Lithuania as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Costa Rica and Lithuania?
13 Percentage of taxable income, with Costa Rica ahead.
How many years of comparable data are there for Costa Rica and Lithuania?
27 years are reported by both, from 2000 to 2026.
How do Costa Rica and Lithuania rank globally for corporate income tax (cit) - statutory and targeted small business?
Costa Rica ranks 10th and Lithuania ranks 9th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Costa Rica vs Lithuania: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/costa-rica/lithuania-2/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.