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10.4. Specific Regimes

Costa Rica's primary incentives are via export free zones, which provide numerous benefits for export-oriented industrial, processing and service companies established in the zones. The following outlines the key benefits:

  • Income tax holiday for a period of 10 years
  • Exemption from taxes on capital, assets, land, and transfer of immovable properties for a period of 10 years
  • Import duty exemption for raw materials, components, machinery and equipment
  • Exemption from export taxes
  • Withholding tax exemption for capital repatriation
  • Exemption from municipal taxes and patents for 10 years
  • Exemption from sales and excise taxes on the purchase of goods and services
  • 40% of total production can be sold locally with approval from the Ministry of Economy