Costa Rica's Free Zone Regime (Law 7210, amended by Law 8794) is broad, manufacturing, medical devices, services, megaprojects, inside and outside the Greater Metropolitan Area. For processing companies inside the GAMA (the Extended Greater Metropolitan Area): income tax of 6% for 8 years and then 15% for 4; outside the GAMA: 0% for 6 years, 5% for 6 and 15% for 6; for the other categories the exemption is 100% for 8 years plus 50% for 4 inside the GAMA, and 100% for 12 plus 50% for 6 outside it. One adviser source (BDO) summarizes it as ‘between 8 and 12 years’.
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- Processing companies inside the GAMA
Income tax 6% for 8 years + 15% for 4
In forceLey 7210 - Processing companies outside the GAMA
Income tax 0% for 6 years + 5% for 6 + 15% for 6
In forceLey 7210