Investment in Costa Rica: Guide for Foreign Investors

Dec 5, 2025 | Commercial Law

Investment in Costa Rica: The Complete 2026 Guide for Foreign Investors

By AG Legal · Updated 2026

Quick Take: Costa Rica is one of the safest, fastest-growing, and most investor-friendly destinations in Latin America. With political stability, strong legal protections, free trade zones, a highly educated workforce, and easy company formation, it offers ideal conditions for foreign investment in tourism, real estate, services, manufacturing, technology, and renewable energy.

Investment in Costa Rica has rapidly become a primary search topic among international entrepreneurs, global companies, and individuals seeking reliable, secure, and profitable opportunities in Latin America. Whether you are exploring business in Costa Rica, planning to expand your international operations, or learning about starting a business in Costa Rica, this guide provides a clear, legally accurate roadmap.

At AG Legal, we assist foreign businesses, investors, and entrepreneurs in establishing and expanding operations in Costa Rica—from corporate structuring and due diligence to labor compliance, contracts, real estate closings, immigration, and tax strategy.

Table of Contents

Why Invest in Costa Rica in 2026?

Costa Rica consistently ranks among the safest, most stable, and most legally secure economies in Latin America. Investors choose Costa Rica because of:

  • High political stability.
  • Strong property protections under the legal system.
  • Strategic location connecting North and South America.
  • Highly educated, bilingual workforce.
  • Business-friendly policies and international trade agreements.

The country has also become a major hub for multinational companies in the medical device, tech, logistics, tourism, agricultural, and renewable energy industries.

Best Industries for Investment in Costa Rica

Foreign investment is particularly strong in the following sectors:

1. Real Estate (Commercial, Residential & Tourism)

Investors value Costa Rica for its secure property rights and strong tourism demand.

2. Technology & Digital Services

Costa Rica is a regional leader in software development, cybersecurity, call centers, and shared service hubs.

3. Medical Devices & Advanced Manufacturing

The country is a global powerhouse in life sciences and exports medical devices worldwide.

4. Renewable Energy

With nearly 100% renewable electricity, Costa Rica is ideal for sustainability-focused investors.

5. Tourism & Hospitality

Eco-lodges, adventure tourism operations, boutique hotels, and wellness retreats remain among the most profitable investments.

Business Structures Available to Foreigners

Foreigners may own 100% of a Costa Rican business. The most common corporate structures are:

  • Sociedad Anónima (S.A.) – a traditional corporation with shareholders.
  • Sociedad de Responsabilidad Limitada (S.R.L.) – similar to an LLC, ideal for small and medium businesses.

Both offer strong liability protections and flexible ownership structures.

How to Start a Business in Costa Rica: Step-by-Step

  1. Select a legal structure (S.A., S.R.L., branch office, or foreign company registration).
  2. Form the company through the National Registry.
  3. Obtain corporate books and appoint a legal representative.
  4. Register with the Tax Authority (Hacienda).
  5. Register employees with the CCSS if hiring staff.
  6. Obtain permits and commercial licenses based on business type.

AG Legal handles every legal, regulatory, and procedural step for foreign investors.

Taxes, Incentives & Free Trade Zones

Costa Rica is globally recognized for its Free Trade Zone Regime (FTZ), offering major incentives:

Benefit Description
Corporate Income Tax 0% or reduced rates depending on the project
Import Duties Exempt for qualifying goods and machinery
VAT Exemption for specific operations

Real Estate Investment in Costa Rica

Foreigners have the same property rights as Costa Rican citizens. This makes Costa Rica one of the most reliable real estate markets in the region. The National Registry allows transparent title verification and secure closings.

Residency & Investor Visas

Foreign investors may qualify for:

  • Investor Residency (minimum investment: USD $150,000)
  • Business Owner Residency
  • Rentista Residency
  • Digital Nomad Visa

Why Work With AG Legal

AG Legal provides full legal support for companies in Costa Rica, investors, entrepreneurs, and multinational operations. Our services include:

  • Company formation (S.A., S.R.L., branch office)
  • Real estate due diligence & closings
  • Labor law compliance & HR support
  • Commercial contracts & negotiations
  • Immigration & residency processes
  • Tax strategy & regulatory compliance

🚀 Start Your Investment in Costa Rica
Speak With Our Legal Team

FAQ: Investment in Costa Rica

1. Can foreigners own 100% of a company in Costa Rica?

Yes. Foreigners may own a business entirely without requiring a Costa Rican partner.

2. Is Costa Rica safe for investment?

Yes. Costa Rica offers one of the strongest legal and economic environments in Latin America.

3. What industries offer the highest ROI?

Real estate, tourism, technology, medical devices, and renewable energy consistently perform strongly.

4. How long does it take to start a company?

With AG Legal, the process typically takes 5–12 business days depending on structure and documentation.

Posts

View More