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3. Investing: Costa Rica

Investing in Costa Rica: equal treatment of foreign investors with no screening or registration of foreign capital, the free zone regime that anchors most FDI, the sector limits on coastal concessions, private power, fuels and mining, COPROCOM merger control for acquisitions, public works concessions under Ley 7762, selling to the State through SICOP under Ley 9986, SETENA environmental viability and the ICT tourism contract, each tied to the official text on SCIJ. Costa Rica and Argentina have an investment agreement approved by Ley 8068 but no tax treaty; for the Argentine side of trade, FX or tax treaty questions see The Argentine Thread guide.

Investor view. Open capital rules, free convertibility, a proven free zone platform and treaty protection make Costa Rica a stable base for export manufacturing and services, and investors who plan permits, coastal limits and merger clearance early can scale with confidence.

• Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investorsCosta Rica has no general foreign investment law, no approval or registration of foreign capital and no screening body: the Constitution gives foreigners the same individual and social rights as natio
• Free zone regime in Costa Rica: who qualifies, the US$150,000 entry ticket, how PROCOMER and COMEX grant it, and how to lose itThe free zone regime of Ley 7210 is Costa Rica's main FDI incentive: companies making a new investment of at least US$150,000 in fixed assets get tax and customs benefits in exchange for investment, e
• Restricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give upCosta Rica screens no investment by nationality, but a handful of laws limit who may own or run certain assets. Coastal concessions in the maritime terrestrial zone cannot go to companies more than 50
• Acquiring a Costa Rican company: COPROCOM merger control, share transfer formalities and deal traps from free zones and concessionsBuying a Costa Rican business needs no foreign investment approval, but a deal that meets COPROCOM's thresholds (combined Costa Rican sales or assets of 30,000 salarios base, ₡13,866,000,000 in 2026,
• Public works concessions and PPPs in Costa Rica: Ley 7762, private initiatives, the 20 percent equity rule and the 50 year capLey 7762 governs public works concessions, works with public services, and since 2019 the optimisation of existing infrastructure assets, run through the Consejo Nacional de Concesiones or the grantin
• Selling to the Costa Rican State: Ley General de Contratación Pública, SICOP, 2026 thresholds, guarantees, appeals and debarmentSince 1 December 2022 almost all public buying runs under Ley 9986 and only through the single digital system (SICOP); any other channel makes the procedure void. The procedure depends on 2026 thresho
• Environmental assessment and project permits in Costa Rica: SETENA viability, impact categories, review times and the 1 percent guaranteeAny activity that alters the environment or generates waste or hazardous materials needs prior environmental viability from SETENA before it starts. Under the 2023 regulation (Decreto 43898) projects
• Tourism incentives in Costa Rica: the ICT tourism contract under Ley 6990, what it still exempts and the tenfold misuse fineHotels, tourist air and water transport, inbound travel agencies, car rental for tourists and accredited accessible tourism businesses can sign a tourism contract with the Instituto Costarricense de T

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