Costa Rica has consolidated its position as a global site for FDI leveraging its key assets:
- Experience, innovation and a commitment to sustainable growth under one of the safest, most stable democracies.
- Qualified and highly talented workforce for multinational companies to execute high value-added functions.
- Premium location to access global markets.
- A diversified portfolio of export products and services actively participating in global value chains.
- A competitive tax incentives package offering as low as 0% income tax to reach true ROI.
These assets have expanded to further regions in Costa Rica
Download Investment Opportunities outside
the Greater Metro Area
Incentives of the Free Trade Zone Regime
THE MAINSTAY OF COSTA RICA’S EXPORTS AND INVESTMENT STRATEGY
The Free Trade Zone System 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, which are enhanced to companies establishing in areas outside the Greater Metro Area (GMA), including the North Pacific, Central Pacific, Caribbean, North and South.
- Custom duties on imports/exports
- Withholding tax on royalties, fees, dividends
- Interest income
- Sales tax on local purchases of goods or services
- Stamp duty
- Property taxes
- 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 Free Trade Zone Regime.
Benefits for big and medium size projects*
*NOTE: Big projects outside GMA include those investingat least US$10 million and employing 100. Medium-sized projects outside GMA can also benefit from these same incentives with an initial investment of $100,000 and 100 employees, if it is focused on services, advanced manufacturing or R&D.
Additional 12-year renewals may be granted if reinvestment is made.
Benefits for smaller projects*
*NOTE: For smaller projects outside GMA, requiring a $100,000 investment but not minimum employment
Additional 6-year renewals may be granted if reinvestment is made.DOWNLOAD FTZR DOCUMENT TO LEARN MORE