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List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentives
Tax exemptionsMore [+]Less [-]

Manufacturing projects:

  • 100% exemption on corporate income tax (8 years, 50% exemption during the following 4 years)
  • 10% of income tax credit (profit reinvestment in fixed assets, expenses incurred in domestic and foreign training (local and resident employees); and expenses incurred in training of domestic suppliers)
  • Up to 10 years income tax deferral (companies can defer income tax payments until headquarters receive dividends from Costa Rican operation or during 10 years)

Services companies:

  • 100% exemption on corporate income tax (8 years*, 50% exemption during the following 4 years)

Companies operating under the Free Trade Zone Regime:

  • 100% exemption on import duties, export and excise taxes, and remittances repatriation tax, among others.
Property assistance / other fiscal incentiveMore [+]Less [-]

There are more than 15 industrial parks in the country (all private), which have a close partnership relation with CINDE. This allows us to provide joint assistance to multinational companies installing new operations in Costa Rica.
Training and labor market assistanceMore [+]Less [-]

National Training Institute (INA) offers technical courses and customized training courses for free depending on companies’ needs.
Loan guarantees, cheap loans or financeMore [+]Less [-]

Deposits made in the public banking sector are 100% secured by the State.
Exemptions from regulationsMore [+]Less [-]
  • Costa Rica offers free capital movement with no foreign exchange controls.
  • CINDE offers assistance to foreign investors through a “fast track” that allows them to set up a new operation in Costa Rica in about 6-8 weeks.
Target sectorsMore [+]Less [-]
  1. Medical devices
  2. Advanced manufacturing
  3. IT and IT enabled Services
Sectors specific incentives

Sponsorship

If you are the authorised promotions agency for Costa Rica and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.