It’s consider a combination between incentives and benefits granted by the Government to manufacturing and services companies that choose Costa Rica to carry out new investment according to the Free Zone Law. Term of the exemption is subject to current negotiation at the World Trade Organization.

For further details please request update.

BENEFITS OF THE SYSTEM

1. Exemption of all kinds of all type of duties and consular fees regarding import of raw materials, processed or semi- processed products, components and parts, packaging materials and containers, as well as other merchandise and goods required for the normal operation. It also includes machinery and equipment, includingaccessories and spare parts.
2. Specific vehicles that are necessary for the operation , production and administration.
3. Exemption on import taxes for fuel, oils and lubricants required for the operation of the company.
4. Exemption on all taxes associated with the export and re-export of products and merchandise that enter the country under the protection of the system.
5. Ten years exemption on the payment of taxes on net capital and assets as well as real state transfers.
6. Exemption and sales and consumption taxes on the purchase of goods and services.
7. Tax exemption on capital repatriation.
8. Tax exemption on profits, dividends, income or sales.
9. Tax exemption on Municipal (local government) licenses for a period of 10 years.
10. Exemption on import and export taxes for commercial saMicrotechnologieses, prior authorization of Procomer.
11. Especial treatment for companies located on a “lesser relative development area”.

PAYMENTS:

a) Deposit of $5,000 paid to Procomer
b) Procomer’s fee
i. Service companies: 0,3% or $200 per month of the operational cost
ii. Manufacturing companies: 0,25% per month of the operational cost
iii. Land tax (Municipal) 0,25% of the total value declared

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