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Escazu, San Jose, Costa Rica


Essential Info

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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.



Lindora Park Free Zone

WebsiteVisit website


Lindora Park is designed to satisfy business needs, backed up by a great location, providing safety, support and closeness to common needs. It is complemented with a full building administration, managing the cleanliness and organization of the building itself.
The project seeks to provide harmony with the environment by maintaining a significant and refreshing green areas for recreation.
The projects’ main driver is to offer an improved quality of life for personnel and executives. This is achieved by delivering a strategic location close to convenience stores, restaurants, drug stores, entertainment, banks and hotels.

Why Lindora Park?

• Lowest base rent of the market in its building category
• Within one of the most important retail markets of the city
• Temporary office space for immediate start of operations, up to 100 seats
• Free trade zone or traditional regime available in the same building
• Turn key delivery of premises available
• Large and efficient floor plates
• Growht flexibility for long term occupancy strategy
• 2 main accesses, exlusive for tenants (lindora & pozos)
• Excellent landscape and hardscape design
• Vast green areas
• 100% led technology
• Master plans include parking building for additional parking
• Excellent above standard


Lindora Park is located in the Santa Ana-Belen highway, one of the most dynamic zones with rapid economic growth within the greater metropolitan area. Just a few minutes away from the airport, downtown San José and other strategic places.
The project has in its proximity:
• Schools: St. Paul School, St. Jude School, Pan American School, Curious Minds (child care center)
• Transportation: Public Bus Stop in front of project connecting San Jose, Santa Ana and Belen. Close proximity to Train Stop connect Belen with key points of interest, downtown San Jose and East Submarket.
• Restaurants (within walking distance): Applebee’s, Johnny Rockets, McDonald’s, Subway and multiple food courts.
• Convenience store and bank inside project.
• Banks (within walking distance): Scotiabank, Banco Nacional, Bac San Jose, amongst others.
• Entertainment: Movie theaters, shopping centers, gyms
• Hotels: Aloft, Holiday Inn, Indigo, Quality Hotel.
• Universities: LEAD university, ULACIT, Universidad Latina, ADEN.
• Medical Centers: Hospital Cima, Lindora Medical center, Clínica Médica del Oeste.

Safety & Comfort

• NFPA full compliance
• Vehicle and pedestrian access controls
• CCTV surveillance
• 100% in compliance with Law 7600 (Disabilities Act)
• Parks and recreational areas
• Quality of life and working conditions

Accessibility & Proximity

• 2 access points exclusive for tenants (Lindora & Pozos)
• Multiple access routes: Escazú, Belén, Guachipelín, Santa Ana
• Close proximity to Ruta 27 highway and Intl Airport
• Bus Stop in front of the project connecting San Jose-Santa Ana-Heredia
• Train sop San José-Belén 3.5km away
• Santa Ana-Belen road expansion project approved 3 to 5 lanes (2018)


• Ingram Micro
• Mondelez International
• Akamai
• BAC San Jose

Exact Address of the Park:

Radial Santa Ana – Belén, 500m North from MATRA, Next to Banco Nacional, Santa Ana, C.P. 10901, San José , Costa Rica

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