1. Access to the development programs, technical advisory services and promotional activity from the Costa Rican Tourism Board (ICT) 2. Permission to use the term tourist or tourism in advertising. 3. Permission to apply for a category F license (no limit on business hours) from the corresponding municipality. 4. In the case of eating establishments that cater to tourists, the corresponding municipality, after careful study of opportunities and convenience, may forego the requirements stipulated in clause a) of the Implementing Regulations of the Liquor Law, and grant the license. 5. Participation in international fairs within the Costa Rican Tourism Institute stand.
Fiscal incentives are regulated by the Law on Incentives for the Development of Tourism N°6990, Article 7. These incentives vary depending on the type of activity authorized by law: lodging, air transportation, aquatic transportation, travel agencies (receptive tourism),and vehicle rental companies.
Hotel Industry 1.Exemption from all taxes and surcharges applied to the importation or local purchase of articles indispensable to the operation or installation of new companies, or of existing companies, which offer new services; as well as for the construction, expansion or remodeling of the respective structure.
This exemption excludes the exemption of sales taxes, except in the case of the initial investment to acquire indispensable items and materials for the construction of the facilities destined to set each project in operation. The additions, expansions, transformations, or acquisition of equipment will not be subject to the payment of said tax