Countries › Costa Rica › Guide › 9. Trade and customs › Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee

Free zone trade rules in Costa Rica: 25% local market sales, transfers between free zone companies, local suppliers and the PROCOMER usage fee

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

Costa Rican free zone companies operate outside the national customs territory for duties, but every sale into the local market is treated as an import and pays the normal customs taxes. Manufacturers and most other categories may sell up to 25% of total sales locally, while qualifying service companies and health centres outside the Greater Metropolitan Area may sell all their services locally but pay consumption taxes and proportional income tax. Local suppliers to free zone companies do not charge VAT or selective consumption tax, and PROCOMER charges a monthly usage fee with a US$200 floor.

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. Customs amounts fixed in pesos centroamericanos are converted at one peso centroamericano to one US dollar (Acuerdo Monetario Centroamericano art. 42) and paid in colones at their equivalent.

Key facts

Free zone local market sales cap (goods)	25 % of total salesLey 7210 art. 22, as of 2026-10-29 · in force
Local sales by free zone service companies (art. 17 c and g)	No cap; consumption taxes apply Ley 7210 art. 3 and 22, as of 2026-10-29 · in force
PROCOMER free zone usage fee, monthly minimum	200 USDLey 7638 art. 9(b)(ii), as of 2026-10-29 · in force
Usage fee cap for export processors	0.50 USD per m² of industrial roofLey 7638 art. 9(b)(ii), as of 2026-10-29 · in force
Usage fee cap for other free zone companies	0.50 % of monthly salesLey 7638 art. 9(b)(ii), as of 2026-10-29 · in force

The rule

1. Free zone companies, except export trading companies under art. 17(b), may introduce into the national customs territory up to 25% of their total sales, subject to the regulation; service companies under art. 17(c) and health service centres under art. 17(g) may sell all their services in the local market.
Example: Total sales of ₡454,820,000: local sales cap of ₡113,705,000. / US$1,000,000.00 of total sales: up to US$250,000.00 in the local market.Ley 7210, art. 22 as reformed by Ley 10234, art. 22, first paragraph, 2022-05-04 official text · verified 2026-10-29

2. Goods brought into the national market from a free zone pay the taxes and follow the customs procedures of any similar import from abroad, and the company pays income tax in the proportion that local sales bear to its total sales.Ley 7210, art. 22 as reformed by Ley 8794, art. 22, second and third paragraphs, 2010-01-12 official text · verified 2026-10-29

3. For companies under categories c), g) and j) of art. 17, income tax benefits are not conditioned on export results or local sales limits, but goods and services sold locally bear all consumption taxes and the customs procedures of a similar import.Ley 7210, art. 3 added by Ley 9689 and amended by Ley 10559, art. 3, 2019-05-24 official text · verified 2026-10-29

4. National companies that supply free zone companies with services, national raw materials, products, parts or components do not charge or withhold sales tax or selective consumption tax on those transactions, and only report them as exempt sales.Ley 7210, art. 23 as reformed by Ley 8262, art. 23, 2002-05-02 official text · verified 2026-10-29

5. Goods imported or produced in free zones may be sold and transferred between free zone companies; manufacturers under categories a) and f) may subcontract part of their production in the national territory or with other free zone companies; and machinery may be taken out temporarily for repair or maintenance, with the company liable for taxes on loss or damage.Ley 7210, art. 24 as reformed by Ley 8794, art. 24, 2010-01-12 official text · verified 2026-10-29

6. Free zone companies pay a fee set by decree for the use of the regime: export processors at most US$0.50 per square metre of industrial roof, other companies at most 0.50% of monthly sales, with a minimum of US$200 a month.
Cost to do it: Minimum US$200 (₡90,964) a month.
Example: Manufacturer with 5,000 m² of roof: at most ₡1,137,050 a month. / At most US$2,500.00 a month; a service company with US$400,000 monthly sales pays at most US$2,000.00.Ley 7638, art. 9(b)(ii), 1996-10-30 official text · verified 2026-10-29

7. Goods of a free zone or inward processing company are legally abandoned 15 business days after it ceases operations without reexporting or definitively importing them, or when the consignee renounces them.Ley 7557, art. 56(f) as amended by Ley 8373, art. 56(f), 2003-08-18 official text · verified 2026-10-29

8. Intervention of a customs agent is optional for the free zone regime, but free zone companies must be in the Hacienda registry and current on tax, customs and social security obligations.Ley 7557, art. 37 and 110 bis, 2022-06-22 official text · verified 2026-10-29

Worked example

A free zone medical device maker with US$1,000,000.00 (₡454,820,000) of annual sales may sell up to US$250,000.00 (₡113,705,000) in Costa Rica. Each local sale is cleared as an import with duties, the 1% tax and 13% VAT, and 25% of its income becomes taxable if local sales reach the cap.

Step by step

Confirm the company's art. 17 category, which drives the local sales rule.
Have PROCOMER authorise local sales and file each sale as an import declaration.
Issue VAT exempt purchase documentation to local suppliers under art. 23.
Track monthly sales or roof area for the PROCOMER fee.
Before closing, reexport or nationalise inventory within 15 business days of ceasing operations.

Common traps

Export trading companies under art. 17(b) cannot sell into the local market under art. 22.
Local sales reduce the income tax exemption proportionally (art. 22).
Inventory left after closure is abandoned to customs (Ley 7557 art. 56(f)).

Sources

Related: Costa Rica country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

← Rules of origin in Costa Rica: controlled certification by PROCOMER, self certification, EUR.1 and invoice declarations, and origin rulingsTemporary imports and inward processing in Costa Rica: one year temporary admission, the perfeccionamiento activo regime, reexport and reimport →

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