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Costa Rica Free Trade Zone - Import-ExportCompanies located in free trade zones operate largely tax and duty-free. No more than 25% of production may be sold on the local market. Taxes and duties apply if the amount permitted for local sales. The new investment in fixed assets must be at least $150,000 for companies located inside free zone areas, or $2,000,000 for companies located outside of free zone areas.Tax exemptions include import duties, capital tax (10 years), 100% income tax exemption for 8 years then 50% for the next 4 years, sales tax, export tax, selective consumption tax, property tax, real estate transfer tax, and withholding tax on payments made outside of Costa Rica. Income tax exemptions of up to 12 years are available if the company is located in an area of “lesser relative growth.” Drawback IndustriesThis allows temporary duty free admission of goods to be processed in Costa Rica for export to countries outside Central America and Mexico. There are tax benefits and streamlined customs procedures. Promotional AgenciesCINDE - This is a private, non-profit organization that promotes social and economic development in Costa Rica through private investment. It was originally funded by AID, the foreign development organization, but now is funded locally. In English For assistance in establishing a manufacturing plant or other type of business in Maritza Arroyo, Medical Devices Manager Vanessa Gibson, Service Sector Manager Lucia Gross, Electronics Sector Manager Aleida Bonilla, Special Project Manager Address: P.O. Box 7170-1000 Tel: 506-299-2800 For the promotion of trade and industry in Costa Rica. Gisella Chaves, Information Analyst (Telephone extension 364) Freddy Gonzalez, (Free Zones)(Ext. 267) Address: P.O. Box 1278-1007 Tel: 506-256-7111
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