How to install a business inside an Industrial Park in Costa Rica

How to install a business outside an Industrial Park in Costa Rica

Tax Category	Percentage of Exemption
All taxes corresponding to the import of raw materials, parts, machinery and equipment required for operation	100% exemption
Sales and consumer taxes on the purchase of goods and services	100% exemption
All taxes associated with the export and re-export of products	100% exemption
Taxes on profits	100% exemption for 8 years and 50% exemption for 4 additional years for export processing industries and service companies. 100% exemption for 4 years and 50% exemption for 2 additional years for trading companies.
Foreign currency management	Unrestricted
Customs Service	On Site
Sales to the local market	Up to 40% of the total sales for export processing industries and service companies. (Subject to MEIC's [Ministry of Economy and Commerce] approval, and the timely payment of taxes.)
Exemption of all taxes related to the import of vehicles necessary for operation as follows: Trucks and chassis for trucks Single cabin chassis, one or two ton capacity One or two ton capacity pick-ups Vehicles, minimum 15 passengers capacity	100% exemption
All taxes on net capital, property and real estate transfers, municipal licenses.	100% exemption
Taxes on assets	Up to 1% depending on the level of investment