Costa Rica's free zone regime (Law 7210)
- Guatemala against the region
- Guatemala against the region
- Audited
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 (verified against the text of the law in the audit); 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’.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Processing companies inside the GAMA
- income tax 6% for 8 years + 15% for 4
- Processing companies outside the GAMA
- income tax 0% for 6 years + 5% for 6 + 15% for 6
Sources
Related records
- Population, GDP and labor force: Guatemala versus the region (2024)
- Labor force at 7.5 vs 8.2 million: WDI versus ENEIC
- Guatemala's 2026 minimum wage for maquila and non-agricultural work
- Costa Rica's 2026 minimum wage versus Guatemala
- El Salvador's maquila minimum wage
- Honduras' 2026 maquila minimum wage
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.