Free Trade Zone Benefits
Purpose and Benefits
What is the Free Trade Zone Regime?
The Free Trade Zone Regime provides advantages and benefits to companies that invest in the country. As long as they comply with the requirements and obligations established in the law and its regulations, they will be able to enjoy these incentives.
01
Exemption from Customs Taxes
Full exemption from customs duties on the import and export of goods
02
Income Tax Exemption
100% exemption from income tax for the first 8 years, with partial tax benefits in subsequent years.
03
Property and License Exemptions
Tax exemptions of 8 to 12 years on real estate transfers and municipal licenses.
04
Exemption from VAT and other taxes
VAT exemption on domestic purchases of goods and services, as well as tax exemptions on remittances abroad.
05
Competitive Taxes on Royalties
Competitive taxes on royalties and fees for companies established in the country.
06
Access to International Markets
Benefit from free trade agreements with several countries, facilitating exports from Costa Rica.
Requirements
Minimum investment level
For companies within industrial parks in areas outside the GAM, the minimum initial investment is $100,000, which must be reached during the first 3 years of operation.
Minimum level of employment
Companies must commit to maintaining a minimum number of employees depending on the type of operation (manufacturing, strategic services, etc.).
Annual Operations Report
Beneficiary companies must submit an annual report detailing their compliance with the regime's requirements.
About Costa Rica
Costa Rica is an ideal destination for foreign investment due to its political stability, growing economy and commitment to the sustainable development. Recognized for its leadership in environmental protection and its use of renewable energy.
With incentive policies, a transparent business environment and world-class infrastructure, Costa Rica is a reliable partner for investors seeking long-term growth. Its strategic location makes it an ideal hub for global operations.
Talent
Workforce highly qualified and bilingual Costa Rica’s economy, with a focus on technical and higher education, is a key competitive asset. The country’s top-tier education system produces professionals in critical areas such as IT, engineering, advanced manufacturing, life sciences, and business services.
Specialized programs attract and retain talent, backed by a commitment to continuing education. Companies benefit from a strong network of universities and technical training centers that collaborate with the private sector to prepare professionals for global business challenges.
Innovation
The Orotina region is consolidating itself as a centre for business innovation. Various initiatives promoted by the public and private sectors seek to encourage the adoption of advanced technologies and sustainable solutions, making this area an attractive place for investments in technology and the development of new products.
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