Incentives for foreign trade in Costa Rica: The Free Trade Zone Regime
The Free Trade Zone Regime grants beneficiary companies the widest range of benefits currently available in the country.
Investment incentives are available for activities directly related to the export of services and/or products from Costa Rica.
The Free Trade Zone Regime grants beneficiary companies the widest range of benefits currently available in the country.
Among the fiscal benefits granted under the provisions of the Free Zone Legislation (subject to international treaties), we can find:
- 100% exemption on import duties on raw materials, components and capital goods
- 100% exemption on corporate income tax.
- 100% exemption on export taxes, local sales and excise taxes.
- 100% exemption on capital taxes.
- No restrictions on capital/profit repatriation or foreign currency management
- Expedited on-site Customs clearance.
- Possibility to sell to exporters within Costa Rica.
Costa Rica has several industrial parks located along its territory.
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