In the first version of the regime (the law that existed until 2007) the main requirement for
an FTZ company was a performance requirement: that it would export a certain percentage
of its output. In exchange, the main concession was the exemption from certain taxes
(including taxes on profits) for a period typically lasting 15 years, renewable under some
extreme conditions. Instead, companies paid a much lower “canon” for the space and
services occupied. Companies were also allowed to bring in imported inputs and capital
goods free of tariffs through an expedited process significantly simpler than the ordinary
import-export process.
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In the current version of the law (passed through congress in
2007) the tax exemption is no longer total—although FTZ companies still pay significantly
less than regular companies—and its magnitude depends on features like a company’s
expenditure on training Costa Rican workers, investment in research and development,
local reinvestment, growth, etc.