🇨🇷 ZONA FRANCA (FREE TRADE ZONE)
Costa Rica — Special Tax Regime
Status
Active
📋 DETAILS
Summary
Companies operating in designated Free Trade Zones receive significant income tax exemptions and other benefits.
Eligibility
Manufacturing, services, logistics, and technology companies operating in designated FTZ areas.
Benefits
100% income tax exemption for first 8 years, 50% exemption for next 4 years. Exemption from import duties and local taxes. No WHT on dividends.
Requirements
Must operate within designated FTZ. Minimum investment and employment requirements vary by zone.
Limitations
Cannot sell more than 25-50% of production locally (varies). Subject to Pillar Two top-up for large MNEs.
Income Types Covered
Business income from qualifying activities within the FTZ.
Duration Details
12 years (8 years full + 4 years partial exemption).
💰 FINANCIAL
Duration
12 years
🏛 COUNTRY TAX CONTEXT
Tax System
Territorial
Top PIT Rate
25.0%
Corporate Tax
30.0%
IVA
13.0%
Capital Gains
15.0%
Treaty Count
5
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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