Free Zone · Costa Rica
Lima Free Zone and Business Park Active
9.8664°, -83.9523°
79 ha
Zone area
53.6 km
Nearest port
22.9 km
Nearest airport
Gateway access
Zone profile
Zone type
Free Zone
Region
Cartago
Status
Active
Established
2013
Management
Private management
Operator
Garnier and Garnier Development
Regulatory authority
Promotora del Comercio Exterior (PROCOMER)
Legal framework
Free Zone Regime Act No 7210, Act No 8794 and its Bylaws
Location
Fiscal & incentives
Corporate tax
30%
Tax relief
100% exempt
Relief duration
8 years
VAT
100% exempt from sales tax on local purchas
Import duty (inputs)
100% exempt
Import duty (capex)
100% exempt
Profit repatriation
No exemption
Capital gains
No exemption
Withholding tax
100% exempt from withholding tax on royalties, fees, and dividends
Min. investment
$10M
Min. export
50%
Employment incentive
No exemption
Developer incentive
No established framework
Nearby Logistics Neighbours
Ports
- 1Puerto Quepos54 km
- 2Puerto Caldera84 km
- 3Puerto Moin96 km
- 4Puntarenas97 km
- 5Puerto Limon103 km
Airports
Cities
- 1Cartago1 km
- 2Ochomogo4 km
- 3Tierra Blanca8 km
- 4Curridabat11 km
- 5Pacayas13 km
Trade Zones
DatabookThe Record of Consolidated Knowledge
Costa Rica beyond logistics?