Countries › Costa Rica › Guide › 12. Sectors › Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
Medicinal cannabis and hemp in Costa Rica: licences, fees and the 1% THC line
Last verified: 2026-10-30 · Status: Stable
Since March 2022 Costa Rica allows hemp (under 1% THC by dry weight) for food and industrial use with a simple prior authorisation, and psychoactive cannabis only for medical and therapeutic use under six year licences from MAG (cultivation) and the Ministry of Health (manufacturing). Each group can hold one cultivation and one manufacturing licence, cultivation cannot be in a free zone, and medicinal cannabis profits carry a 1% income tax surcharge. Licences cost about ₡3.76 million over six years.
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.
Key facts
| THC limit for hemp (dry weight) | 1 %Ley 10113 art. 2, as of 2026-10-30 · in force |
|---|---|
| Medicinal cannabis licence term | 6 yearsLey 10113 art. 16, as of 2026-10-30 · in force |
| Standard six year licence fee | 3755769.12 CRCDE 44695 art. 16, as of 2026-10-30 · in force |
| Income tax surcharge on medicinal cannabis net income | 1 %Ley 10113 art. 29, as of 2026-10-30 · in force |
The rule
Cost to do it: ₡3,755,769.12 per six years, or ₡938,942.28 reduced.
Example: ₡625,961.52 a year (standard) or ₡156,490.25 (reduced). / About US$8,257.70 per six years (US$1,376.28 a year), or US$2,064.43 (US$344.07 a year).DE 44695-MP-MAG-S, Reglamento del cannabis para uso medicinal y terapéutico, art. 16, 2024-08-29 official text · verified 2026-10-30
Cost to do it: 1 to 80 salarios base of ₡462,200 (2026).
Example: ₡462,200 to ₡36,976,000. / About US$1,016.23 to US$81,298.10.Ley 10113, Ley del cannabis para uso medicinal y terapéutico y del cáñamo para uso alimentario e industrial, art. 34, 2022-03-02 official text · verified 2026-10-30
Worked example
- A company wants to grow and extract medicinal cannabis. It needs a MAG cultivation licence (with a supply contract to an authorised laboratory or the CCSS) and a Ministry of Health manufacturing licence, outside any free zone. Each standard licence costs ₡3,755,769.12 over six years (about US$8,257.70), or ₡625,961.52 a year. If it earns ₡100,000,000 of net income it pays the 1% surcharge, ₡1,000,000 (about US$2,198.67), on top of income tax.
Step by step
- Confirm product THC to decide between the hemp authorisation and medicinal licences.
- Screen shareholders, beneficial owners and funders for Ley 8204 convictions and official conflicts.
- Secure a supply contract with an authorised buyer before applying for cultivation.
- Apply to MAG and the Ministry of Health; pay the first fee within 10 business days of grant.
- Register seed varieties with the Oficina Nacional de Semillas and join the traceability system.
Common traps
- Cultivation cannot be done under free zone benefits.
- One licence per type per economic group, so affiliates cannot stack licences.
- Unpaid annual fees suspend the licence and after three months lead to revocation.
- Recreational use remains outside the law.
Sources
- Ley 10113 (SCIJ)
- Ley 10244 (SCIJ)
- DE 44695 medicinal regulation (SCIJ)
- DE 44585 hemp regulation (SCIJ)
- DE 45165 (SCIJ)
Related pages
- sectors/coffee
- investing/free-zone-regime
- taxes/corporate-income-tax
- /country/costa-rica/
- /calendar/
- Live dashboard
Related: Costa Rica country profile · live dashboard · central bank and release calendar · our posts on X
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