Country intelligence • Costa Rica
Costa Rica: market-entry intelligence
Three decisions an EU company faces with Costa Rica. Costa Rica is Latin America's stability benchmark (CPI ~55, no army since 1948) and a proven medical-device manufacturing hub (Baxter, Abbott, Boston Scientific). The EU-Central America Association Agreement (trade pillar since October 2013) provides tariff elimination on ~95% of trade. Costa Rica also has CPTPP (since 2023) and US-CAFTA-DR. The electricity grid is 99% renewable. The binding constraints are rising labour costs (CRC appreciation), fiscal deficit (~6% of GDP, ~70% public debt), and the small market (5.2M people).
How to read this page: ● measured sourced data · ◐ inferred analyst reading, basis linked · ○ projected anchored to a real starting point. Bracketed citations link to the sources at the foot of the page.
1. Trade with Costa Rica
● measured The EU-Central America Association Agreement gives Costa Rica duty-free access to the EU on ~95% of trade lines, with remaining sensitive products on long phase-out schedules. For EU exporters, Costa Rica has reciprocally reduced tariffs on most EU goods. Costa Rica's CPTPP accession (2023) adds Pacific-rim access, making it one of the most trade-connected economies in LATAM. The combination of EU AA + CAFTA-DR + CPTPP creates a rare triple-market-access platform.[2,8,3]
EU exports to Costa Rica by sector
| SITC section | Latest month (EUR) |
|---|---|
| 7. Machinery and transport equipment | EUR 52M |
| 8. Miscellaneous manufactured articles | EUR 31M |
| 5. Chemicals | EUR 30M |
| 6. Manufactured goods (by material) | EUR 24M |
| 0. Food and live animals | EUR 15M |
| 1. Beverages and tobacco | EUR 4M |
| 2. Crude materials (excl. fuels) | EUR 3M |
| 4. Animal and vegetable oils/fats | EUR 3M |
| 3. Mineral fuels and lubricants | EUR 2M |
| 9. Not classified elsewhere | EUR 1M |
Source: Eurostat COMEXT (ds-059331). [4]
The Nordic lens: Finland's position
Finland's largest export sections: Manufactured goods (by material) (EUR 5M), Miscellaneous manufactured articles (878,566), Chemicals (334,019). Same COMEXT series, Finland as reporter.
Certification gate
● measured MEIC (Ministry of Economy, Industry, and Commerce) sets product standards. Ministry of Health (MINSA) regulates food, pharmaceuticals, medical devices, and cosmetics. SENASA (agriculture and food safety). Costa Rica's regulatory framework is generally aligned with international standards, reflecting its integration into global supply chains (medical devices, electronics).[5,6]
- Medical device regulation: COMIECO harmonised Central American framework + national registration (MINSA); FDA-aligned for US exports
- Food safety: SENASA (animal health), SFE (phytosanitary), MINSA (processed food registration)
- Zona Franca companies: streamlined import/export procedures through PROCOMER
- CPTPP accession driving regulatory alignment with Asia-Pacific standards
◐ inferred Medical device companies benefit from a regulatory framework designed to support the cluster. MINSA registration for pharma and food products can take 3-12 months. The Zona Franca regime provides streamlined customs procedures for import/export operations.
Free Trade Agreement
● measured EU-Central America Association Agreement (trade pillar in force Oct 2013): tariff elimination on ~95% of EU-Costa Rica trade. CAFTA-DR (2009): free trade with US, Dominican Republic, and Central America. CPTPP (2023/2024): preferential access to 11 Pacific-rim markets. Costa Rica also has FTAs with China, Singapore, South Korea, Peru, Colombia, and others. One of LATAM's most trade-integrated economies.[2,8] Ratification status: EU AA ratified and in force. CPTPP in force. CAFTA-DR in force. 15+ FTAs total.
2. Establish in Costa Rica
Entity forms
| Type | What it can do | Route / approval | Timeline |
|---|---|---|---|
| Sociedad Anonima (S.A.) | Most common corporate structure. 100% foreign ownership permitted with no restrictions. Minimum 2 shareholders (can be nominees). Board of directors required. No minimum capital requirement (though nominal capital must be stated). Registered with the Registro Nacional (National Registry). S.A. is the standard vehicle for both operating companies and holding structures. | Registro Nacional: 1-2 weeks; total with tax, social security (CCSS), and municipal registration: 3-6 weeks | 3-6 weeks total |
| Sociedad de Responsabilidad Limitada (S.R.L.) | Limited liability company. Simpler governance than S.A. (no board requirement, managed by one or more managers). Maximum 25 quotaholders. 100% foreign ownership permitted. Less common for large FDI but used for smaller operations and real estate holding. | Similar to S.A.: 3-6 weeks total | 3-6 weeks |
| Branch of foreign company | Registration of foreign company to operate in Costa Rica. Not a separate legal entity. Parent has unlimited liability. Must register with Registro Nacional. Less common than S.A. for permanent operations but used for project-based work. | 4-8 weeks (apostille and translation requirements add time) | 4-8 weeks |
FDI sectors: automatic vs government route
| Sector | FDI cap | Route | Note |
|---|---|---|---|
| Medical devices | 100% | Automatic (Zona Franca preferred) | Costa Rica's #1 export category. Over 70 multinational medical device companies operate in Zona Franca, including Baxter, Abbott, Boston Scientific, Edwards Lifesciences, Hologic, and Establishment Labs. The cluster includes Class I-III devices, from disposables to high-complexity implants. CINDE actively recruits. Workforce trained through CINDE-INA-university partnerships. 0% CIT under Zona Franca regime. |
| Electronics and semiconductors | 100% | Automatic (Zona Franca preferred) | Intel operated in Costa Rica from 1998 to 2014 (manufacturing) and maintains a services centre. The electronics cluster remains: companies produce components, sensors, and precision parts. CPTPP accession opens Pacific-rim market access for electronics exports. |
| IT and shared services (nearshoring) | 100% | Automatic (Zona Franca for services) | Costa Rica is a leading nearshore destination for US companies. IT services, BPO, shared services centres. Amazon, HP, Procter & Gamble, Western Union have operations. Bilingual (Spanish/English) workforce. Time-zone alignment with US Eastern. Zona Franca regime applies to qualifying services companies. |
| Agriculture (banana, pineapple, coffee) | 100% | Automatic | Costa Rica is the world's #1 pineapple exporter. Banana exports remain significant (Dole, Del Monte, Chiquita heritage). Specialty coffee (high-altitude Arabica). EU Association Agreement provides tariff preferences. Agricultural land ownership by foreigners is permitted. |
| Tourism (eco-tourism) | 100% | Automatic (ICT licensing for tourism operations) | ~3M international arrivals/year. Eco-tourism pioneer: ~25% of territory is protected (national parks, reserves). Biodiversity hotspot. ICT (Instituto Costarricense de Turismo) administers tourism licences. Real estate and hotel investment by foreigners is unrestricted. |
| Renewable energy | 100% (private generation for self-supply or export) | Conditional (ICE/ARESEP regulation) | Costa Rica generates ~99% of electricity from renewable sources (hydro ~70%, geothermal ~15%, wind ~12%, solar ~2%). ICE (Instituto Costarricense de Electricidad) is the dominant utility. Private generation is permitted for self-supply and limited sale to ICE. The electricity market is not fully liberalised (ICE monopoly on distribution and transmission). |
Corporate tax rates
| Scenario | Basic rate | Effective rate | Note |
|---|---|---|---|
| Standard | 30% | 30% | Applies to companies with gross income above CRC 112M (~USD 210K). Lower rates for smaller companies: 5%, 10%, 15%, 20% on progressive brackets. |
| Zona Franca (inside GAM, first 8yr) | 0% | 0% | Free-zone enterprises inside the Greater Metropolitan Area (GAM): 0% CIT for first 8 years. After 8yr: 50% reduction (15% effective) for 4 years, then standard 30%. |
| Zona Franca (outside GAM, first 12yr) | 0% | 0% | Free-zone enterprises outside GAM: 0% CIT for first 12 years. After 12yr: 50% reduction (15% effective) for 6 years, then standard 30%. Designed to encourage investment outside San Jose metro. |
| Zona Franca (transition period) | 15% | 15% | After the 0% CIT period ends: 50% reduction on the standard rate (i.e., 15% effective) for 4yr (inside GAM) or 6yr (outside GAM). |
MAT: No minimum alternative tax, but a 1.5% presumptive income tax on certain entities.. Foreign company PE rate: 30% on Costa Rica-source income. Branch remittance tax: 15%..[1]
Value-added tax (VAT / IVA)
13%[1]
VAT at 13% standard rate (introduced 2019, replacing 13% sales tax). Reduced rates: 4% for private health services, 2% for staple foods, 1% for certain essentials. Zero-rated: exports. Exempt: education, financial services (some), basic basket items.
Withholding tax / TDS (key rates for EU parent)
| Type | Rate | Note |
|---|---|---|
| Dividends to non-resident | 15% | 15% final withholding tax. Reduced to 5% for dividends from listed companies. Reduced under DTAs. Costa Rica has 15+ DTAs (Spain, Germany, Mexico, South Korea, UAE, others). |
| Interest to non-resident | 15% | 15% on interest payments to non-residents. |
| Royalties to non-resident | 25% | 25% on royalties paid to non-residents. One of the higher WHT rates on royalties in LATAM. |
| Technical/management fees to non-resident | 25% | 25% on technical assistance, management, and consulting fees to non-residents. |
Payment and currency
● measured Managed float. The Costa Rican colon (CRC) floats within a band managed by BCCR (Banco Central de Costa Rica). CRC/USD: ~530 (mid-2026). The colon appreciated significantly in 2022-2023 (from ~680 to ~525) due to strong FDI inflows and high interest rates. Fully convertible for current-account transactions. Costa Rica's dollarisation is high: ~40% of bank deposits and ~50% of credit is USD-denominated.[5] Profit repatriation permitted. No exchange controls on current-account transactions. Capital-account transactions are unrestricted. Costa Rica has a liberal foreign exchange regime. The high degree of dollarisation in the financial system provides natural hedging for USD-denominated operations.
◐ inferred Payment terms in Costa Rican B2B trade are typically 30-60 days. Both CRC and USD are widely used in business transactions. The banking sector includes state-owned banks (Banco Nacional, Banco de Costa Rica, Banco Popular) and private banks (BAC, Scotiabank, Davivienda). Digital payments are growing rapidly. SINPE Movil (central-bank-run instant-payment system) is widely adopted for domestic transfers.[5]
Production-Linked Incentives
● measured Costa Rica's primary investment incentive is the Zona Franca (Free Zone) regime, which provides 0% CIT for 8-12 years. CINDE actively recruits FDI in targeted sectors. The CPTPP accession (2023) and extensive FTA network position Costa Rica as a trade-connected export platform. 99% renewable electricity is a differentiator for ESG-conscious investors.[5,6,7]
| Sector | Status |
|---|---|
| Medical devices | Over 70 multinationals, #1 export category. Baxter, Abbott, Boston Scientific, Edwards Lifesciences, Hologic, Establishment Labs. Zona Franca 0% CIT. CINDE-managed cluster with workforce training partnerships (INA, universities). Costa Rica is the #1 medical device exporter in LATAM per capita. |
| Electronics and precision manufacturing | Legacy of Intel presence (1998-2014 manufacturing). Components, sensors, precision parts cluster remains. CPTPP opens Pacific-rim market access. |
| IT and shared services (nearshoring) | Amazon, HP, P&G, Western Union operations. Bilingual workforce (Spanish/English). US Eastern time zone. Zona Franca for qualifying services. Costa Rica is consistently ranked among top nearshoring destinations in LATAM. |
| Agriculture (pineapple, banana, coffee) | World's #1 pineapple exporter. Significant banana exports. Specialty coffee. EU Association Agreement provides preferential access. Sustainability certifications (Rainforest Alliance, organic) are widespread. |
| Tourism (eco-tourism) | ~3M international arrivals/year. ~25% of territory protected. Biodiversity hotspot. Brand: 'Pura Vida' and sustainability. Eco-lodge and adventure tourism segments are strong. |
| Renewable energy | 99% renewable electricity (hydro, geothermal, wind, solar). Costa Rica has committed to decarbonisation (national decarbonisation plan 2050). Attractive for investors with ESG mandates. |
Costa Rica's fiscal deficit (~6% of GDP) and high public debt (~70% of GDP) constrain government spending and infrastructure investment. Rising wages and CRC appreciation have increased cost competitiveness pressure relative to lower-cost LATAM peers (Guatemala, Honduras, Dominican Republic). The Zona Franca regime is the key incentive; operating outside it means facing the full 30% CIT rate.
Labour framework
● measured Costa Rica's Labour Code (Codigo de Trabajo) governs employment. Minimum wage: varies by occupation and skill level (set by Consejo Nacional de Salarios); unskilled worker minimum ~CRC 370,000/month (~EUR 640/month), professional minimum higher. Employer social contributions: ~26% of gross salary (CCSS health and pension, INS workers' comp, IMAS, INA, Banco Popular). Standard working week: 48 hours (8 hours/day, 6 days; or 10 hours/day, 4 days for some sectors). Annual leave: 15 calendar days per year. Christmas bonus (aguinaldo): 1 month's salary, mandatory. Labour law is national. Ministry of Labour (MTSS) handles disputes and inspections. Labour courts for unresolved matters. Costa Rica has strong labour protections by LATAM standards, including mandatory severance (cesantia: up to 22 days' pay per year of service upon unjust dismissal).[5]
- Minimum wage adjusted annually by Consejo Nacional de Salarios; tiered by occupation (unskilled, semi-skilled, skilled, professional)
- Employer social contributions ~26% of gross salary (one of highest in Central America): CCSS 14.5%, INS ~1%, other levies ~10.5%
- Mandatory cesantia (severance): up to 22 days' pay per year of service for unjust dismissal; Fondo de Capitalizacion Laboral (FCL) provides portable savings
- Work permits for foreigners: Direccion General de Migracion; employer must sponsor; Zona Franca companies have streamlined processes
- Zona Franca workforce: bilingual (English/Spanish) workers command premium wages; competition for talent among 350+ Zona Franca companies
The opportunity
Costa Rica offers EU companies a stability-first Latin American platform with free-zone incentives, 99% renewable electricity, and preferential access via the EU-CA Association Agreement and CPTPP.
3. Dangers register
5 entries across 5 categories. Each states the mechanism (how it bites an EU company), the evidence (sourced), the mitigation, and what evidence would change the assessment.
Rising cost competitiveness pressure: wages and CRC appreciation
Costa Rica's wages are among the highest in Central America, reflecting its higher skill levels and quality of life. The colon appreciated significantly in 2022-2023 (~680 to ~525 CRC/USD), increasing USD-equivalent labour costs by ~25% for companies paying in CRC but earning in USD. Employer social contributions (~26% of gross salary) add to the total cost. For labour-intensive operations, lower-cost competitors (Guatemala, Honduras, Dominican Republic) offer significant savings. Costa Rica's value proposition is quality and skills, not low cost.
● measured Unskilled minimum wage: ~CRC 370,000/month (~USD 700/month at 530 CRC/USD vs ~USD 545 at 680 CRC/USD). Employer all-in cost: ~126% of gross salary. Neighbouring Guatemala unskilled minimum: ~USD 400/month. CRC/USD: ~680 (Jan 2022), ~525 (mid-2023), ~530 (mid-2026). The appreciation was driven by strong FDI inflows, high BCCR interest rates, and reduced oil import costs.[10]
Rising cost competitiveness pressure: wages and CRC appreciation
Mechanism: Costa Rica's wages are among the highest in Central America, reflecting its higher skill levels and quality of life. The colon appreciated significantly in 2022-2023 (~680 to ~525 CRC/USD), increasing USD-equivalent labour costs by ~25% for companies paying in CRC but earning in USD. Employer social contributions (~26% of gross salary) add to the total cost. For labour-intensive operations, lower-cost competitors (Guatemala, Honduras, Dominican Republic) offer significant savings. Costa Rica's value proposition is quality and skills, not low cost.
Evidence: Unskilled minimum wage: ~CRC 370,000/month (~USD 700/month at 530 CRC/USD vs ~USD 545 at 680 CRC/USD). Employer all-in cost: ~126% of gross salary. Neighbouring Guatemala unskilled minimum: ~USD 400/month. CRC/USD: ~680 (Jan 2022), ~525 (mid-2023), ~530 (mid-2026). The appreciation was driven by strong FDI inflows, high BCCR interest rates, and reduced oil import costs.[10]
Current status: Active. The CRC has stabilised around 530/USD but has not reversed to pre-2022 levels. Wage inflation continues at ~3-5%/year. Companies in labour-intensive manufacturing (textiles, basic assembly) have shifted to lower-cost locations. Medical devices, IT, and shared services remain competitive due to skill premiums.
Mitigation: Position operations in skill-intensive activities where Costa Rica's workforce quality justifies the premium. Use Zona Franca regime to eliminate CIT. Consider outside-GAM locations (lower rents, 12yr Zona Franca benefit vs 8yr). For cost-sensitive operations, evaluate regional alternatives (Dominican Republic, Guatemala) or automation investment.
What would change the assessment: CRC depreciation to 600+ range (would require fiscal deterioration or capital outflows). Wage growth moderating below inflation. Productivity gains through automation. Government reducing employer social contribution burden.
Fiscal deficit and high public debt
Mechanism: Costa Rica has run persistent fiscal deficits (~6% of GDP) and accumulated public debt (~70% of GDP). The 2018 fiscal reform (Law 9635) introduced VAT, reformed income tax, and imposed spending rules, but deficit reduction has been slower than projected. High debt service costs (~5% of GDP in interest payments) crowd out public investment in infrastructure, education, and security. The risk is not sovereign default (Costa Rica has investment-grade credit from Fitch since 2023) but rather gradual erosion of public services and infrastructure quality.
Evidence: Public debt: ~70% of GDP (2025). Fiscal deficit: ~6% of GDP (2025, down from ~8% in 2020). Interest payments: ~5% of GDP. Fitch BBB- (investment grade, 2023). IMF has recommended further fiscal consolidation. The fiscal rule (Ley 9635) limits current spending growth when debt exceeds 60% of GDP.[9]
Current status: Structural. The fiscal situation is manageable (investment-grade rating) but constrains government capacity. Infrastructure investment has been deferred: roads, ports, and public transit lag behind the level expected for Costa Rica's income level. The fiscal rule provides a framework for gradual improvement but political pressure for spending is constant.
Mitigation: Do not rely on government infrastructure co-investment. Budget for private solutions (logistics, power backup is less relevant given 99% renewable grid). Monitor sovereign rating trajectory. The fiscal situation is a drag on public services, not an imminent crisis.
What would change the assessment: Sustained primary surplus. Debt-to-GDP declining below 60% (triggering relaxation of the fiscal rule). Revenue growth from economic expansion rather than new taxes. Concession-based infrastructure investment (roads, port expansion).
Small domestic market: 5.2M people
Mechanism: Costa Rica has 5.2M people. While GDP per capita is relatively high (~USD 13,000, upper-middle-income), the total addressable domestic market is limited. The economy is structured around export-oriented production (Zona Franca) and services (tourism, IT nearshoring) rather than import substitution. The CAFTA-DR and CPTPP provide access to larger markets, but selling domestically requires competing with established local players in a small market.
Evidence: Population: 5.2M (2025). GDP: ~USD 68bn. CAFTA-DR provides access to the US (330M). EU AA provides access to the EU (450M). CPTPP provides access to Pacific-rim (500M+). Zona Franca exports account for ~50% of total goods exports.[11]
Current status: Structural. Costa Rica's model is export-platform, not domestic-market. The country works for production serving external markets, not for consumer-market plays targeting Costa Ricans. This is well understood and reflected in the Zona Franca design.
Mitigation: Structure investments as export-oriented operations using Zona Franca regime and FTA network. For domestic-market businesses, partner with established local distributors. Tourism is the domestic-adjacent opportunity (serving international visitors in-country).
What would change the assessment: This is structural. The mitigation is strategic positioning as an export platform.
Talent competition and brain drain
Mechanism: Costa Rica's bilingual (Spanish/English) workforce is its key competitive advantage, but the pool is finite. Over 350 Zona Franca companies compete for qualified bilingual workers, particularly in IT, engineering, and finance. Meanwhile, US and Canadian employers (both on-site and remote) attract Costa Rican talent with higher salaries. The result is wage inflation for skilled workers and high turnover in competitive segments. Universities produce ~40,000 graduates/year but the pipeline for STEM and English-proficient graduates is constrained.
Evidence: ~350 Zona Franca companies employing ~130,000 workers (2025). IT sector turnover rates of 15-20%/year. Bilingual (English B2+) workers command 30-50% salary premiums. Remote work for US companies (post-COVID) has further tightened the talent market. OECD has documented emigration of skilled Costa Ricans to US/Canada.[12]
Current status: Active and intensifying. Remote work has expanded the addressable labour market for US employers without requiring relocation, creating a new source of competition for Costa Rica-based companies. Universities and INA (technical institute) are expanding STEM and English programmes but the gap persists.
Mitigation: Invest in employer branding and retention programmes. Offer competitive total compensation (salary + benefits + career development). Partner with CINDE and universities for talent pipeline development. Consider outside-GAM locations where competition for talent is less intense. Budget for 15-20% annual wage escalation in competitive roles.
What would change the assessment: Significant expansion of bilingual STEM graduate pipeline. Reduced US demand for nearshore talent (recession). Costa Rica universities producing 2x current STEM output. Immigration policy facilitating recruitment from other LATAM countries (Nicaragua, Colombia, Venezuela).
Bureaucratic delays: permitting and environmental approvals
Mechanism: Costa Rica's regulatory environment includes multiple overlapping approval requirements for construction, environmental, and municipal permits. SETENA (Secretaria Tecnica Nacional Ambiental) environmental impact assessments can take 6-18 months. Construction permits involve municipal approval, CFIA (engineering college) review, and multiple ministry sign-offs. While Zona Franca companies benefit from PROCOMER facilitation, companies operating outside the free-zone regime face the full bureaucratic burden.
Evidence: Construction permit timeline: 6-18 months (World Bank legacy data, US State Dept ICS). SETENA environmental review: 3-12 months depending on project classification. Municipal permits: highly variable by municipality. Zona Franca companies report faster processing through PROCOMER single-window but still face delays for construction and environmental approvals.[13]
Current status: Structural. Costa Rica has not significantly reformed its permitting processes despite repeated recommendations. Digital government initiatives have improved some procedures (tax filing, company registration) but construction and environmental permitting remain slow.
Mitigation: Build 6-18 months of permitting time into project timelines. Engage experienced local legal counsel with SETENA and municipal expertise. For Zona Franca operations, work with PROCOMER facilitation from the outset. Identify and secure land and permits before committing to operational timelines.
What would change the assessment: Permitting reform legislation with binding timelines. Digital single-window for all permits. SETENA process streamlining. Municipal harmonisation of permit requirements.
13 primary sources spanning EU/Costa Rican government publications, WTO tariff data, Eurostat trade data, and specialist legal/tax summaries.
- [1] PwC / ICLG, Costa Rica Corporate Tax Laws (2026): 30% standard CIT, Zona Franca 0% for 8-12yr then 50% reduction 4yr, WHT dividends 15% (5% listed), interest 15%, royalties 25%
- [2] EU-Central America Association Agreement: trade pillar in force since Oct 2013; tariff elimination on ~95% of trade; covers Costa Rica, Panama, Honduras, Nicaragua, El Salvador, Guatemala
- [3] WTO, World Tariff Profiles 2025: Costa Rica
- [4] Eurostat COMEXT (ds-059331): EU27 and Finland trade with Costa Rica by SITC section, monthly
- [5] US Department of State / Chambers, 2025-2026 Investment Climate: Costa Rica
- [6] CINDE (Coalicion Costarricense de Iniciativas de Desarrollo): Costa Rica's investment promotion agency; targets medical devices, electronics, IT/shared services, aerospace
- [7] PROCOMER / Zona Franca regime: 0% CIT for 8yr (inside GAM) or 12yr (outside GAM), then 50% reduction 4yr; 0% import duties on inputs; covers manufacturing, services, logistics
- [8] CPTPP: Costa Rica acceded in 2023; in force from 2024; provides preferential access to 11 Pacific-rim markets including Japan, Australia, Canada, Mexico, Vietnam
- [9] IMF / Ministry of Finance: Costa Rica fiscal deficit ~6% of GDP (2025), public debt ~70% of GDP; Law 9635 (2018 fiscal reform) aimed to reduce deficit but progress has been slower than projected
- [10] CINDE / ILO: Costa Rica wages are among the highest in Central America; minimum wage for unskilled workers ~USD 640/month; CRC appreciation in 2022-2023 further increased USD-equivalent labour costs
- [11] World Bank, Costa Rica: population 5.2M (2025), GDP per capita ~USD 13,000 (upper-middle-income); small domestic market but strong export orientation via Zona Franca
- [12] OECD / MTSS: skilled Costa Rican workers attracted to US/Canada opportunities; tech sector competition for bilingual talent; Zona Franca companies compete for limited English-speaking workforce
- [13] World Bank, Doing Business (legacy) / US State Dept ICS: construction permits, environmental approvals, and municipal licences can take 6-18 months; SETENA (environmental) is a common bottleneck
As of August 2026. Statutory facts verified against primary sources; practice claims cite the basis.