Free Zone · Costa Rica
America Free Zone Active
9.9885°, -84.1613°
40 ha
Zone area
61.3 km
Nearest port
4.2 km
Nearest airport
Gateway access
Zone profile
Zone type
Free Zone
Region
Heredia
Status
Active
Established
1999
Management
Private management
Operator
America Free Zone
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 Caldera61 km
- 2Puerto Quepos62 km
- 3Puntarenas74 km
- 4Puerto Moin118 km
- 5Puerto Limon125 km
Airports
Cities
- 1Heredia1 km
- 2La Ribera3 km
- 3Barrial3 km
- 4Rio Segundo4 km
- 5San José7 km
Trade Zones
DatabookThe Record of Consolidated Knowledge
Costa Rica beyond logistics?