Estructura Salarial y Normas Sobre Remuneración Bajo la Legislación Laboral Costarricense
Costa Rican labor law adopts a broad and protective definition of salary, which goes beyond fixed base pay. For legal and compliance purposes, salary generally includes any cash or in-kind compensation received in exchange for services, such as bonuses, overtime, commissions, and profit-sharing arrangements. This expansive concept has important implications for payroll structuring, social security […]
Documentos Laborales en Costa Rica
Properly drafted employment documents help prevent disputes, serve as a clarifying frame legal rights, and ensure compliance with Costa Rica’s protective labor laws.
Opciones de Residencia en Costa Rica: RegÃmenes de Pensionado, Rentista e Inversionista
Costa Rica offers several residency options designed for foreign individuals seeking to relocate to the country, whether for retirement, investment, or long-term living purposes. Among the most commonly used regimes are the Pensionado (pensioner), Rentista (annuitant), and Inversionista (investor) categories. Each of these regimes is based on demonstrating a specific type of financial capacity or […]
Consideraciones Migratorias Para Empresas Multinacionales y de Zona Franca en Costa Rica
Costa Rica’s immigration framework recognizes the importance of foreign investment and the need for companies to relocate key personnel in order to establish and operate successfully in the country. In this context, certain categories of companies benefit from more streamlined processes for obtaining work permits and residency for foreign employees, particularly those occupying highly technical […]
Estrategia y Sugerencias para Solicitar la Extensión de una Licencia de Zona Franca en Costa Rica
In Costa Rica, Free Trade Zone (FTZ) companies have the option of applying for a new Free Trade Zone License, under Article 20 BIS of the Free Trade Zone Law, if a new project is to be implemented or a significant new investment is to be made, starting said license from zero, including tax exemptions, […]
Inversión Bajo el Régimen de Zona Franca (RZF)
FTZ beneficiaries can be located inside or outside the Greater Metropolitan Area of San Jose (GMA) and inside or outside FTZ Parks (Park Administrator Companies). Their investment obligations and certain benefits will depend on the location, making the investment requirements more lenient for those situated outside of the GMA and inside an FTZ Park. Further, […]
Requisitos para la Aprobación del Régimen de Zona Franca (RZF) para Empresas del Sector de Comercialización
1. Investment commitment (GMA being understood as the Greater Metropolitan Area of San Jose): Inside an Industrial Park: ✓ Within GMA: US$150K✓ Outside GMA: US$100K Outside an Industrial Park: ✓ Within GMA: US$2M✓ Outside GMA: US$250K 2. Monthly payment to PROCOMER for the use of the FTZ status. Corresponding to 0.30% of the monthly sales’ […]
Requisitos para la Aprobación del Régimen de Zona Franca (RZF) para Empresas del Sector Servicios
1. Investment commitment (GMA being understood as the Greater Metropolitan Area of San Jose): Inside an Industrial Park: ✓ Within GMA: US$150K✓ Outside GMA: US$100K Outside an Industrial Park: ✓ Within GMA: US$2M✓ Outside GMA: US$250K 2. Not having previous direct operations in the country. 3. Belonging to a Strategic Sector per predetermined list. 4. […]
Requisitos para la Aprobación del Régimen de Zona Franca (RZF) para Empresas del Sector Manufacturero
As a Regular Project: 1. New Investment (GMA being understood as the Greater Metropolitan Area of San Jose): Inside an Industrial Park: ✓ Within GMA: US$150K✓ Outside GMA: US$100K Outside an Industrial Park: ✓ Within GMA: US$2M✓ Outside GMA: US$250K 2. Not having had previous direct operations in the country. 3. Belonging to a Strategic […]
Principales Beneficios Bajo el Régimen de Zona Franca (RZF)
The incentives under the Free Trade Zone Regime are divided into two categories: Exemptions from: a) Import duties on raw materials and other items required for production and operations.b) Import duties on equipment, machinery, spare parts, among others.c) Taxes on importation of fuels. d) Taxes on the exportation and re-exportation of products. e) National value added tax […]