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CINDE New York

100 Park Avenue, 16th Floor
New York, NY 10017

CINDE Costa Rica

Plaza Roble Los Balcones, 4th Floor.
Escazu, San Jose, Costa Rica


Essential Info

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The final essential INFO will include:

Key information on Costa Ricas education quality and trends, labor pool and regulations, free trade zone and investment incentives, economic indicators, suppliers and vendors, life in Costa Rica and much more.

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We make sure you find

the best investment environment

We provide great incentives
to boost your operations


The most competitive
tax incentives

The Free Trade Zone Regime is the mainstay of Costa Rica‘s export and investment promotion strategy. It is a set of incentives and benefits granted by the Costa Rican government to companies making new investments in the country and it provides tax incentives.

Companies that may apply for the Free Trade Zone System Regime:


50% of services must be exported

research firms

Either companies or organizations

Strategic sectors or companies

Outside the Geater Metropolitan Area


40% of sales to FTZ companies

List of incentives granted:

Costa Rica´s tax incentives and benefits are standardized. They apply to any and all companies according to their operation, so there is no need for negotiation on a per case basis. In addition, entities wishing to set up operations in areas outside the Greater Metropolitan Area (GMA) can enjoy greater benefits. Discover the option according to your needs.

All Sectors:


No expiration period

  • Custom duties on imports/exports
  • Withholding tax on royalties and fees
  • Interest income
  • Sales tax on local purchases of goods/service
  • Stamp duty

10 year period*

  • Property Transfer Taxes

*NOTE: The 10 year period will start after the 3-year grace period is over or when the company starts operations, whichever comes first, but the benefit will be granted immediately upon approval of FZ Regime.


*NOTE: Manufacturing companies with an investment that exceeds US$10 million and 100 employees, established under the Free Trade Zone Regime.
For smaller manufacturing operations, companies will pay a preferential 6% income tax rate for 8 years and 15% for another 4-year period (statutory income tax 30%).

first 8 year period100%INCOME
Following 4 year period50%INCOME

In all cases, multiple additional 8-year renewals periods may be granted if significant reinvestment is made.

Download FTZR document to learn more

All Sectors outside the GMA:


No expiration period

  • Custom duties on imports/exports
  • Withholding tax on royalties and fees
  • Interest income

  • Sales tax on local purchases of goods/service
  • Stamp duty
first 12 year period100%INCOME
Following 6 year period50%INCOME

NOTE: Companies with an investment that exceeds US$10 million and 100 employees, established under the Free Trade Zone Regime. Additional 12-year renewal may be granted if reinvestment is made (statutory income tax 30%)

Download FTZR document to learn more

Industrial Parks and Free Zones in Costa Rica:

The country offers a wide variety of industrial parks and office centers, both within and outside of the Greater Metro Areas, with features that offer the right conditions to your business. These are some of the options available.


    Caribe Industrial Park & Free Zone

    WebsiteVisit website


    Caribe Industrial Park & Free Zone is the new and innovative project under development in the Caribe coast, near to the most important marine port complex like Moín Container Terminal (TCM) and Moín Mixed Cargo Terminal.
    Development of the PIC is in the final planning and design stage of a Class A campus infrastructure committed to meeting the most demanding needs of the well-established multinationals as well the smaller corporations.


    The PIC Project will be located in Río Blanco, in a strategic position 1 km from National Road 32, 4 km from the access road to APM Terminals, 12 km from Limón downtown, 15 Km from Limón International Airport and just 5 Km from the new port of Limón that will be built in Moín.


    The PIC project consists of 13 business sectors, 11 of which are in the final design stage and the remaining two are conceptually outlined. The following is a brief summary of each business sector:
    1. Commercial Center: It will be built on an area of 11,114 m2 and consist of 32 locals.
    2. Industrial Free Zone: It will be built on an area of 41,782 m2 and consists of 14 industrial lots.
    3. Professional Office Space: It will be built on an area of 9,687 m2 and consist in 2 buildings of 3 floors each.
    4. Branch-Office Warehouses: It will be built on an area of 12,528 m2 and consist in 20 Warehouses with an office area.
    5. Office-Warehouses for Small Business 1: It will be built on an area of 3,320 m2 and consist in 24 Warehouses with an office area for small business.
    6. Hotel & Convention Center: It will be built on an area of 11,568 m2, consist in 72 rooms and a Convention Center (unique in the region) for 600 people.
    7. Underground Data Center: It will be built on an area of 5,720 m2; will have direct connection with the NAP of the Americas and the main fiber optics of the country.
    8. Learning Center: It will be built on an area of 9,577 m2 y and will be focused in the technologic and technique education.
    9. Agro-Industrial Free Zone: It will be built on an area of 67,361 m2 and consist in 15 agro-industrial lots.
    10. Restaurant & Food Court: It will be built on an area of 6,602 m2 and consist in 2 restaurants and 13 commercial locals.
    11. Corporate Building: It will be built on an area of 4,516 m2 and it is intended to house a single company.
    12. Office-Warehouses for Small Business 2: It will be built on an area of 13,115 m2 and consist in 73 Warehouses with an office area for small business.
    13. Residential Zone: It will be built on an area of 44,042 m2 and consist in 40 apartments.
    14. Caribe Indoor Club: It will be built on an area of 7,157 m2 y it will have a pool and sports installations.


    • Fiber Optic: The location of the PIC Project is less than a mile from the Route 32 where two of the country’s three transoceanic fiber optics access passes providing low-cost high speed carrier-class connectivity.
    • Fire Suppression System: Final design will include modern fire protection, suppression and control systems.
    • Security System CCTV: The Park will have its own security system including campus-wide CCTV network, 24x7 guard services and controlled access. Optional customized security measures and connectivity will be available to all business installing in the park.
    • Two Electric Supplies: the project will have 2 separate electricity supplies.
    • Clean Energy: Each of the business sectors will have their own Solar Energy system linked with fallback technology to assure load-sharing with the local utility service provider and reliable auto-fallback should one system fails.
    • BMS (Building Managment System)
    • Mission Critical Redundant System: Most system will have its own backup and set up in a redundant and seamless manner, so that when a system is down, backup takes over during recovery.
    • Underground Conduits: Throughout the PIC property conduits will be extended underground for all telephone, fiber optics, electrical, coaxial, etc.
    • Law 7600: Costa Rica Law 7600 requires full handicap considerations in the design and construction of all public access space.
    • Green Areas: An estimated 32% of the park’s overall 325,998 m2 land surface will be designated to parks, green areas, parking, sidewalks and streets; the remaining 68% will be marketed for building structures.

    We offer the most attractive and

    cost-effective tax incentives in the region



    The Academic System in Costa Rica is open to provide the necessary training/programs, working with companies to address their needs and demands. These Academic Collaboration models are established as a formal agreement between the company and the specific institutions involved.

    For example, the National Training Institute (INA) offers free technical training in numerous fields, focusing in the areas like: Industry, Graphic Industry, and Trade and Services.

    Any company with operations in the country will have access to INA training for their employees at no additional cost, since INA’s courses are funded by the 1.5% of the total payroll that these companies must pay. Thus, INA training programs can be seen as a subsidy from the government, because the costs of training programs are higher than the 1.5% charged to the company for its employees. The INA has 60 facilities nationwide.



    In Costa Rica, foreigners have equal rights and obligations; they have no limits to property handling and they can conduct business activities freely, for there is free capital movement without foreign exchange controls.

    Multinational companies must comply with the same procedures and regulation as local companies to start operations in the country. However, CINDE offers assistance to foreign investors through a immigration procedure.

    Streamlined immigration applications and visa granting, with no limitation on number of foreigners working in companies, are some of the incentives Costa Rica offers.

    But we don't sit still See how we plan to keep improving