Foreign Investment and Free Trade Zone Regime

We know the Free Trade Zone journey because we’ve been there — guiding companies like yours from vision to execution, every step of the way.

From the decision to invest, to setting up operations and sustaining long-term growth, we are there as your strategic partner. Our firm goes above and beyond legal, tax, labor, or outsourcing solutions—we provide end-to-end support, with a global perspective, aligned with your real needs and focused on long-term value

Before setting up

We help you assess the benefits of the regime:

  • Identify the best strategic location
  • Structure your operating model

  • Access tax and customs incentives with speed and certainty.

Our legal and tax teams simplify processes and remove barriers, so your investment decision is agile and secure.

During setup

We take care of everything you need: 

  • Company set-up
  • Permits and registrations
  • Recruitment and employee onboarding
  • Tax exemptions and 

    Payroll and accounting, from day one. 

We assist with coordination between key stakeholders—suppliers, public institutions, advisors—to ensure an organized, seamless process.

After setup

We remain by your side as a trusted partner to ensure continued compliance with the regime, support during:

  • Audits
  • Tax filings
  • Regulatory reporting
  • Assist you as you grow your operations in Costa Rica.

Our flexible, multi-service structure allows you to scale your operation with integrated support—delivering solutions under one roof: your long-term business partner in Costa Rica and across the region.

How we help you grow


We connect global vision with local execution • Tailored solutions aligned with your business strategy • Agile, digital, and secure processes • More than a provider, a partner in your expansion and sustainability.




Foreign Investment in Costa Rica

  • Today, over 700 companies operate in Costa Rica under the Free Trade Zone regime.
  • According to a 2023 PROCOMER study, these companies contribute nearly 14% of the country’s GDP. In the last year alone, foreign direct investment exceeded $4.3 billion, and exports under the regime reached $13 billion—representing more than 65% of total national exports.
  • The success of the Free Trade Zone regime stems from a national strategy to attract foreign investment. Costa Rica offers a competitive environment with political stability, a skilled workforce, attractive tax benefits—including up to 100% income tax exemption for certain projects—, and preferential access to global markets through numerous free trade agreements.


BDO and Free Trade Zones

At BDO, we recognize that establishing or expanding operations in a new country involves strategic decisions that require precise information and expert guidance. Entering the Free Trade Zone regime also calls for in-depth analysis, as it can directly impact your business structure, profitability, and long-term outlook.

That’s why, we specialize in advising companies throughout the entire establishment process—from initial planning involving legal and tax structuring, to full management of the required procedures to ensure a smooth and secure implementation.

We bring years of experience working with multinational companies across various sectors, enabling us to offer guidance aligned with international best practices and tailored to the Costa Rican environment. We become your strategic ally at every stage of your investment project, actively contributing to your success in Costa Rica.

LET’S TALK — WE WILL BE DELIGHTED TO ASSIST YOU

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