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In Costa Rica, the Export Processing Services Zones (EPSZ) represent duty free areas dedicated to manufacturing and export services.
Companies that establish in a Costarrican free zone are free of duties such as import taxes for raw materials, equipment, supplies, parts, machinery, and rent, sales and consumer taxes.
Companies that establish in a Costarrican Free Zone like the America Free Zone will benefit from the whole incentive package included in the "Free Zone Regime".
The main incentives offered in Costa Rica to companies that establish under the "Free Zone Regime" are the following:
100% tax exemption on:
a. machinery, equipment and work tools.
b. raw materials, parts and intermediate products
c. exports
d. taxes for cars that are necessary for the operation.
e. Repatriation of capital and utilities, as well as local sales, rent and consumer taxes.
f. Capital taxes, transference of buildings, assets, municipal taxes and patents. These and other benefits are obtained with a minimum investment of 150 thousand dollars.