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Escazu, San Jose, Costa Rica


Essential Info

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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.



    WebsiteVisit website


    PLACA: Caribbean Logistics Platform

    PLACA is a world-class real estate project under the concept of Multimodal Logistics Platform, which is located in Limón, Costa Rica. PLACA offers industrial warehouses and offices for the storage, handling, transformation and manufacture of all types of dry or cold products under the Logistics Park and Free Zone regime, with the option of expanding to Fiscal Warehouse and Logistics Services.

    PLACA strategically offers a comprehensive solution for companies that require a mixed logistics center allowing them to optimize their logistics, transportation and production costs by consolidating and bringing in one place their operation or part of it just 5 minutes from the country's highest cargo transfer port, APM Terminals.


    First Technological City of Pressure Agriculture

    PLACA is Costa Rica's first Precision Agriculture Technology City, with world-class technologies for total traceability and 360° visibility. Through alliances, PLACA offers the service to its customers for the construction of thematic maps with drones, spectral libraries, stoometric mixes on site, data center for image registration, software design for Machine Control in equipment such as agricultural tractors and earth machining.


    Strategic Location

    PLACA is located in Limón Costa Rica, considered the gateway to world trade in the country and the region. In an interconnection radius of 5 km, PLACA strategically connects with Route 32 (San José – Limón road), the mega port APM Terminals, the next Electric Cargo Train (TELCA) and the next Caribbean International Cargo and Passenger Airport in Siquirres, Limón.

    The multimodal connection by land, sea, rail and air makes PLACA the Multimodal Logistics Platform of Costa Rica to the rest of the world, with proximity to the rest of Central America's ports by land, Miami and the Caribbean by sea.



    • Total development includes a total area of 282,505 m2 | 28.25 hectares | 69.8 acres.

    • In Industrial Park there are 14 lots for dry product and 9 lots for cold product for an area of 37,168 m2 | 3.71 hectares | 9.18 acres.

    • In Free Trade Zone 10 lots are provided for production, processing, storage for all types of products for an area of 142,000 m2 | 14.2 hectares | 35.0 acres.

    • The Corporate Center and Commercial Zones include 9 levels of construction.

    Competitiveness and Logistics Synergies

    • Multimodal Logistics: PLACA offers a multimodal connection by land, sea, rail and air, becoming the Multimodal Logistics Platform of Costa Rica for the rest of the world.

    • Storage and Production Systems: PLACA has industrial warehouses for the storage, handling, processing and manufacture of dry and cold products.

    • Customs Regimes: PLACA is designed as a mixed logistics center for the management of local or imported raw materials in Industrial Park and finished products or for processing into Fiscal Warehouse, Free Zone and Logistics Services regimes.

    • High Technology and Security: PLACA has high-tech BMS and state-of-the-art fiber optic data integration systems, telecommunications redundancy, IP Telephone Power Stations for Communications, VPN and MPLS platforms for megadata, among others.

    • Safety: private industrial condominium safety with physical security, restricted access control with Quick Pass and closed-circuit monitoring systems (CCTV).

    • Comfort and Facilities: PLACA offers great comfort to its users by having a Corporate Office Center, Terrace for Events, Virtual Rooms for meetings and trainings, condominiums, executive hotel apart, heliport, food court, rent a car and large parking lots, among others.

    • Environment: PLACA protects the environment and incorporates in the design planned for the management of waste and industrial treatment plant, use of solar panels, among others


    Sectors and Industries

    PLACA is aimed at the local and foreign investor as a comprehensive logistics solution in Costa Rica for the following sectors:

    • Agroindustrial, agrochemicals and agrobusinesses.

    • Agroindustrial technology, services and investigation.

    • Logistics, Fiscal - Customs, Warehousing, Vale Added and Transportation Services

    • Light manufacturing and transformation and value adding.

    • Local and transnationals companies under the regime of Free Zone, Fiscal Warehouses and Logistics Services (SEL) with distribution networks in Central America, Miami and the Caribbean.

    • Local and regional companies that import and reexport finished goods.


    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