Free Trade Zone Benefits

Key Advantages for Investors
Unlocking Investment Potential in Costa Rica

Costa Rica’s Free Trade Zone (FTZ) regime, established in 1990, has been instrumental in attracting foreign investment, particularly in sectors such as manufacturing, high-tech, life sciences, and renewable energy. A pivotal development occurred with the introduction of Law 10234 in 2022, creating a new category focused on promoting ecotourism outside the Greater Metropolitan Area (GMA).

  • Enjoy a 0% corporate income tax rate for the first 12 years, followed by a 50% rate for the next six.
  • No local Value Added Tax (currently at 13%) on the purchase of essential items and services for operations.
  • FTZ companies can repatriate profits, dividends, and interest without incurring additional taxes, maximizing returns.

Import raw materials and equipment without duties, reducing overall production costs and enhancing competitiveness.

  • Benefit from lower social security contributions during the initial years, improving cash flow.
  • Experience expedited government processes, including customs and licensing, ensuring a smoother operational experience.

Requirements for Participation

To qualify for FTZ benefits, a minimum investment of $5 million in depreciable assets is required, with the opportunity to spread this investment over eight years. Your project must also create at least 50 local jobs within three years, fostering economic growth in the community.

Join the Sustainable Future

By taking advantage of the FTZ regime, your investment in The Sanctuary aligns with Costa Rica’s commitment to sustainable development and opens doors to significant economic opportunities.

For more information about how the FTZ can benefit your investment, please contact us.

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