
Costa Rica’s
Free Trade Zones (FTZs)
Costa Rica’s Free Trade Zones (FTZs) are designated areas offering special tax and customs incentives to promote foreign investment, exports, and job creation. Companies operating under this regime enjoy benefits such as tax exemptions on imports, exports, and local purchases, as well as reduced income tax rates.

Key Benefits & Eligibility Requirements
• Tax Exemptions: Cover import/export taxes, VAT, property taxes, and more.
• Incentives: Reduced or exempted corporate income tax for eligible companies.
• Type of Business: Includes manufacturing, services, and R&D.
• Investment Threshold: Minimum investments range from $100,000 to $2 million.
• Location: Generally, businesses must operate within industrial parks designated as FTZs.
Application Process & Corporate Obligations
• Submit a proposal to PROCOMER detailing the investment project.
• Obtain government approval, formalized via an Executive Decree.
• Compliance: Fulfill tax and labor obligations under Costa Rican law.
• Reporting: Submit periodic reports to PROCOMER on operations, exports, and employment.


Legal Services
Our firm offers comprehensive legal support, including:
• Assistance with FTZ application processes.
• Compliance guidance for operating within the regime.
• Tax advisory to maximize FTZ incentives.
For further information, contact us at info@pignataroabogados.com