Costa Rica
AI Agent Legal Status: partial · Autonomy: low
Legal Framework
Costa Rica has a tech-savvy population and progressive digital policies but no specific AI or comprehensive crypto legislation. The Central Bank (BCCR) has acknowledged crypto is not illegal but not regulated. Costa Rica's strong environmental commitments and green economy branding attract sustainable tech ventures. Data protection is governed by Ley 8968.
Key Laws & Regulations
- ◆Ley 8968 - Protección de la Persona frente al Tratamiento de sus Datos Personales
- ◆BCCR Statements on Cryptocurrencies (guidance, not regulation)
- ◆Ley 8454 - Certificados, Firmas Digitales y Documentos Electrónicos
- ◆Ley de Zona Franca (Free Trade Zone incentives)
Business Formation
Sociedad Anónima (SA) and SRL are standard. Registration through the Registro Nacional. Free trade zone (Zona Franca) regime offers significant tax benefits for qualifying companies. Well-established process for foreign company registration. No AI entity recognition.
Tax Implications
Corporate income tax at 30%. VAT at 13%. Free trade zone companies can receive tax holidays and reduced rates. Territorial tax system — only Costa Rica-source income taxed. Crypto not specifically taxed but general income tax principles apply. Digital nomad visa program available.
Opportunities
Territorial tax system beneficial for international AI operations. Free trade zone incentives. High-quality tech talent pool. Reputation as stable, democratic jurisdiction. Green economy alignment with ESG-focused investors. Growing remote work and digital nomad community.
Highlights
Highly educated population with strong tech talent. Territorial tax system. Established free trade zones with major tech company presence (Intel, Amazon, HP). Green economy and sustainability focus. Political stability and strong democratic institutions. Digital nomad visa program.
Risks & Challenges
No specific crypto or AI regulation creates uncertainty. Higher costs than some Central American neighbors. Small domestic market. Bureaucratic business processes despite good overall environment. Fiscal pressures increasing tax compliance requirements.