Countries › Costa Rica › Guide › 3. Investing › Free zone regime in Costa Rica: who qualifies, the US$150,000 entry ticket, how PROCOMER and COMEX grant it, and how to lose it

Free zone regime in Costa Rica: who qualifies, the US$150,000 entry ticket, how PROCOMER and COMEX grant it, and how to lose it

Last verified: 2026-10-29 · Status: Stable

The 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, employment and reporting commitments. Ten categories cover export manufacturing, trading, qualifying services, park developers, R&D, shipyards, strategic manufacturers, health centres, suppliers, adventure parks and film companies, with lower hurdles outside the Greater Metropolitan Area (GAM). PROCOMER reviews the notarised application, the Executive grants the regime by executive agreement, and breaches can mean fines of up to 300 salarios base or revocation.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent. Amounts set in salarios base use the 2026 salario base of ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Minimum initial new investment in fixed assets	150000 USDLey 7210 art. 1, as of 2026-10-29 · in force
Minimum fixed asset investment for a free zone company outside an industrial park	2000000 USDLey 7210 art. 18(ch), as of 2026-10-29 · in force
Minimum investment for adventure park developers outside the GAM	5000000 USDLey 7210 art. 17(i), as of 2026-10-29 · in force
Share of sales to free zone companies that makes a category f supplier qualify on new investment alone	40 %Ley 7210 art. 21 bis, as of 2026-10-29 · in force
Maximum COMEX fine for free zone infringements	300 salarios baseLey 7210 art. 32, as of 2026-10-29 · in force
Time for PROCOMER to flag an incomplete application	8 business daysLey 7210 art. 26, as of 2026-10-29 · in force

The rule

1. The regime is a set of incentives for companies making new investments that handle, process, manufacture, produce, repair or maintain goods or provide services for export or re-export. It is granted only to projects whose initial new investment in fixed assets is at least US$150,000 or its colón equivalent; small companies of up to 20 workers that associate to process for export can add up their investments to reach it. Beneficiaries must meet Costa Rican and international environmental standards.
Cost to do it: Minimum new fixed asset investment US$150,000 (₡68,223,000).
Example: A contract manufacturer budgets ₡90,000,000 of machinery and fit out for a plant in a free zone park: above the floor. / About US$197,880, above the US$150,000 floor.Ley 7210 as amended by Ley 7830, art. 1, 1998-09-22 official text · verified 2026-10-29

2. Outside the GAM, public infrastructure the company funds in its canton (roads, bridges, water, power and telecom lines, schools, community centres) and human capital investment (closing skills gaps, R&D, supplier and future staff training) also count as new investment, up to 50 percent of the committed total, with up to five years to execute. Projects already made outside or inside the regime, relocations, subsidiaries of existing beneficiaries, group restructurings and acquisitions of a company that paid Costa Rican income tax do not qualify; acquisitions after entry cut the exemptions pro rata to the acquired assets.Ley 7210, art. 1 bis added by Ley 10234, art. 1 bis, 2022-05-04 official text · verified 2026-10-29 · changed: Ley 10234 of 4 May 2022 added art. 1 bis to widen what counts as new investment outside the GAM and to codify the exclusions for relocations, restructurings and acquisitions.

3. Categories: (a) export processors; (b) non producing export traders; (c) service companies that meet the Strategic Eligibility Index for Service Companies (IEES), excluding banks, financial and insurance entities and professional services; (ch) park operators; (d) scientific research entities; (e) shipyards and dry docks; (f) processors that need not export but meet art. 21 bis (strategic sector or outside the GAM); (g) human health service centres outside the GAM; (h) suppliers outside the GAM to category f companies; (i) sustainable adventure park developers outside the GAM with at least US$5,000,000 of new fixed assets and 50 permanent employees; (j) film, audiovisual and music companies permanently outside the GAM. Mining, hydrocarbon exploration or extraction, weapons and power generation other than for self consumption are excluded.Ley 7210, art. 17 as amended by Ley 8794, Ley 10234 and Ley 10559, art. 17, 2024-10-17 official text · verified 2026-10-29 · changed: Ley 10559 of 17 Oct 2024 added category j for film, audiovisual and music companies outside the GAM; Ley 10234 of 2022 added categories g, h and i.

4. Service companies under category c must meet the IEES, built by COMEX and Hacienda from the strategic nature of the activity, links with strategic sectors, annual payroll and committed fixed investment, with a flexibility parameter for companies outside the GAM. Meeting it is a condition both to enter and to stay in the regime.Ley 7210, art. 2 added by Ley 9689 and amended by Ley 10234, art. 2, 2022-05-04 official text · verified 2026-10-29

5. Category f processors must be in a strategic sector defined by a commission led by COMEX or be located outside the GAM, make an investment that could be made in or moved to another country (presumed if the controlling entity runs a similar plant outside Central America and Panama), and not be an acquisition of a Costa Rican taxpayer. A supplier selling at least 40 percent of its sales to free zone companies only needs to show new investment.Ley 7210, art. 21 bis added by Ley 8794, art. 21 bis, 2010-01-12 official text · verified 2026-10-29

6. As an exception, export processors (and service, adventure park and film companies) may be granted the regime outside an industrial park if the process requires it and the initial fixed asset investment is at least US$2,000,000; COMEX needs a favourable Hacienda opinion, deemed given after 15 business days of silence. Satellite plants outside the park need PROCOMER authorisation.
Cost to do it: US$2,000,000 (₡909,640,000) minimum fixed asset investment outside a park.Ley 7210, art. 18(ch) as amended by Ley 7830, Ley 8794 and Ley 10559, art. 18(ch), 2024-10-17 official text · verified 2026-10-29

7. The applicant files with PROCOMER a request authenticated by a notary, with detailed information on pollution from the process and its waste and the documents PROCOMER requires. PROCOMER must flag missing information within eight business days, then sends an opinion to its board, which decides at the next ordinary session; if approved, the Executive grants the regime by executive agreement.Ley 7210, art. 25, 26 and 27, 1990-11-23 official text · verified 2026-10-29

8. Beneficiaries must keep PROCOMER authorised records of exempt goods, report on use of imports, sign an operating contract with PROCOMER, report employment, investment and national value added as set in the executive agreement (an essential condition for the incentives), use the customs declarations and seals required, keep separate accounts for each category and meet the conditions of the executive agreement.Ley 7210 as amended by Ley 7830 and Ley 8794, art. 19, 2010-01-12 official text · verified 2026-10-29

9. COMEX may fine up to 300 salarios base, suspend one or more incentives for one month to one year, or revoke the regime for: false data, starting late, missing investment, employment or value added commitments, filing the annual report late (non filing automatically suspends all benefits until filed), unauthorised local sales, late payment of the usage fee, missing the guarantee deposit, ceasing operations without authorisation, serious customs or tax infringements, or insolvency.
Cost to do it: Maximum fine 300 salarios base: ₡138,660,000 in 2026 (about US$304,867.86).Ley 7210 as amended by Ley 7830, art. 32, 1998-09-22 official text · verified 2026-10-29

Category	Who	Key condition
a	Export processors	Produce, process or assemble for export or re export; up to 25% local sales under art. 22
b	Export traders	Handle, repack or redistribute non traditional goods for export
c	Service companies	Meet the IEES; no banks, insurers or professional services
ch	Park operators	Parks host only free zone companies, or exemptions shrink
d	Research entities	Scientific research to upgrade industry or trade
e	Shipyards and docks	Build, repair or maintain vessels
f	Strategic processors	Strategic sector or outside the GAM; no export requirement
g	Health service centres	Outside the GAM
h	Suppliers	Outside the GAM, supplying category f companies
i	Adventure parks	Outside the GAM, US$5,000,000 and 50 permanent jobs
j	Film, audiovisual and music	Permanently outside the GAM

Free zone categories under Ley 7210 art. 17 and their entry conditions

Worked example

A medical device maker plans a ₡1,364,460,000 (US$3,000,000) plant in Guanacaste, outside the GAM, as a category f company. Up to 50 percent of the commitment, ₡682,230,000 (US$1,500,000), may be road works in the canton and supplier training, executed over up to five years. It files with PROCOMER before buying the equipment, because investment made before entry does not count as new.
If the same company files its annual report late, all incentives are suspended automatically until it files, and COMEX can add a fine of up to ₡138,660,000 (US$304,867.86).

Step by step

Check eligibility against art. 17 and the exclusions in art. 1 bis before committing capex.
For services, run the IEES with PROCOMER; for category f, confirm the strategic sector list or a location outside the GAM.
Prepare the notarised application with the investment and employment plan and environmental information.
Answer PROCOMER's completeness notice within its deadline; the board decides at the next ordinary session after the opinion.
Once the executive agreement is published, sign the PROCOMER operating contract, set up the authorised records and customs controls.
Start operations within the term in the executive agreement and file the annual report on time every year.

Common traps

Investing before entering the regime can disqualify the spend as new investment.
Buying a local taxpayer to enter the regime does not work, and acquisitions after entry cut exemptions pro rata.
Missing the annual report deadline suspends every benefit automatically.
Professional services, banks and insurers cannot enter under category c.
Income tax rates and holidays are on taxes/tax-incentives, local sales and the usage fee on trade/free-zone-trade-rules; do not model a project on this page alone.

Sources

← Foreign investment in Costa Rica: equal treatment, no screening or registration, and the treaties that protect investorsRestricted activities and ownership limits in Costa Rica: coastal concessions, private power, fuels, mining and assets the State cannot give up →

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