Foreign Investment Hub: Set Up & Launch in Costa Rica
Choose your package
Click View details to expand each package. You can open all three at the same time.
Send your request
Complete the form and click Send my request. This will email the submission to info@aglegal.com.
FAQs (Quick answers foreigners ask)
Clear, practical answers to common setup questions.
- Can foreigners own 100% of a Costa Rican company?
- Yes. Foreigners can generally own 100% of a Costa Rican company without residency.
- Do I need to be in Costa Rica to incorporate?
- Often no. Many incorporations can be handled remotely with proper documentation and legal representation, depending on signatures and compliance needs.
- How long does company formation usually take?
- A common timeline is about 1–2 weeks once documents are ready and the deed is notarized and filed at the National Registry. Timing varies by complexity and documentation readiness.
- What is UBO (RTBF) and why does it matter?
- UBO reporting identifies the real individuals who ultimately own or control the company. Missing or incorrect filings can create banking and compliance issues.
- Which package should I choose?
- Choose Basic if you need a clean entity and UBO compliance. Choose Operational 360 if you need banking + registrations + payroll readiness. Choose Free Trade Zone if you are export-oriented and plan to pursue FTZ incentives (subject to eligibility and approval).
- Is a Free Trade Zone structure available for tech or BPO companies?
- Often yes for exportable services (e.g., tech/SaaS, shared services/BPO) if you can meet substance, reporting, and approval requirements.
- What information should I prepare before contacting AG Legal?
- Don’t worry about preparing information. AG Legal will contact you via video call and get you started on the best path according to your company’s needs.
- Will this form email my request to AG Legal?
- Yes—. The submission is emailed to info@aglegal.com.
Helpful resources
AG Legal guidance (English)
Costa Rica as a Strategic Hub for Foreign Investment (2026)
Costa Rica is not an offshore jurisdiction, but it is one of the most trusted, transparent, and incentive-driven jurisdictions in Latin America for foreign investors who want to establish compliant and scalable international operations.
Thanks to its territorial tax system, OECD membership, strong legal protections, and specialized incentive regimes (such as the Free Trade Zone Regime), Costa Rica has become a preferred destination for:
- Technology and SaaS companies
- BPO and shared services centers
- Export-oriented services and manufacturing
- International holding and operating structures
AG Legal operates as a Foreign Investment Hub, offering foreign investors a single, structured entry point to incorporate, operate, and scale their business in Costa Rica—starting with a free initial assessment based on real operational needs.
Key Facts for Foreign Investors (Costa Rica – 2026)
Ownership
- 100% foreign ownership is allowed
- No local partner required
Common legal entities
- Sociedad Anónima (S.A.) – Stock Corporation
- Sociedad de Responsabilidad Limitada (S.R.L.) – Limited Liability Company
- Branch of a foreign company
Minimum share capital
- No legal minimum (commonly USD 1 for incorporation purposes)
Shareholders / members
- Minimum: 2 shareholders or members
Local director or manager
- Not required
Incorporation timeline
- Typically 1–3 weeks, depending on documentation readiness and structure
Registered address
- Required
- Virtual offices are acceptable for incorporation
Electronic signatures
- Legally valid and commonly used
Tax Framework (High-Level Overview)
Costa Rica applies a territorial tax system, meaning only Costa Rican–source income is generally taxable.
Corporate income tax
- Progressive rates up to 30%
- Reduced rates may apply to small or medium businesses
- Free Trade Zone companies may qualify for significant exemptions
Value Added Tax (VAT)
- Standard rate: 13%
- Reduced rates apply to specific activities
Dividend withholding tax
- Generally 15% for non-residents (subject to structure and exemptions)
Annual compliance
- Corporate income tax return
- UBO (RTBF) filing
- Municipal and regulatory filings (if operational)
Free Trade Zone Regime: Incentives for Export-Oriented Companies
Costa Rica’s Free Trade Zone Regime (FTZ) is one of the country’s most powerful tools for attracting foreign investment.
Eligible companies may benefit from:
- Partial or full corporate income tax exemptions
- Import duty exemptions on machinery and equipment
- VAT exemptions on qualifying operations
- Incentives for export-oriented activities
FTZ benefits apply only after approval and require compliance with substance, reporting, and operational requirements.
AG Legal assists investors from eligibility analysis through accreditation and ongoing compliance, ensuring the structure aligns with both tax and operational realities.
Residency Through Investment (Business-Linked)
Foreign investors may qualify for temporary residency in Costa Rica through investment-based immigration programs linked to business or asset investment.
Residency through investment:
- Allows legal residence for the investor and immediate family
- Supports long-term business operations
- May lead to permanent residency over time
AG Legal coordinates company formation and immigration strategy so both processes work together correctly from the start.
Typical Company Formation Process (Foreign Investors)
- Define the appropriate legal entity based on activity and risk profile
- Draft and notarize incorporation documents
- Register the company with the National Registry
- Register with the Tax Authority
- File the UBO (RTBF) declaration
- Register with Social Security (if hiring employees)
- Obtain licenses or permits if the company is operational
Most incorporations can be handled remotely through legal representation.
Why AG Legal Is the Foreign Investment Hub
AG Legal is not just a law firm. We operate as a Foreign Investment Hub designed to simplify decision-making for foreign investors.
What makes us different:
- Customized setup packages, not one-size-fits-all solutions
- Integrated legal, tax, compliance, and immigration strategy
- Experience with operational companies and Free Trade Zone structures
- A single point of contact from incorporation to operation
Our approach starts with a free initial consultation, where we assess your project and recommend the most efficient structure—before you commit.
👉 Use the packages above to submit your request and start your free assessment.