OUR INCENTIVES

We designed a program to support international productions.

Our 4 key benefits include

Up to 11.7% of your local investment refunded in 90 days

Productions spending a minimum of $500,000 USD in Costa Rica can receive up to 90% of VAT taxes refunded in 90 days.
No cap limit and all formats are included (scripted and unscripted).
Eligible expenses include accommodations, local hires, transportation, and services contracted within Costa Rica.
To qualify, production companies must obtain a Temporary Tax ID (NITE) with full assistance from the Costa Rica Film Commission.

Temporary Import of Goods and Equipment Duty Free

Full support in bringing necessary equipment and goods into the country for film production.
Fast-tracked customs clearance for all necessary production gear.

Support with Filming Permits

Assistance in coordinating permits for filming in public areas, national parks, aerial shoots, and other specific needs.

Scouting Assistance

We provide tailored support for location scouting, helping productions identify and secure the best locations in Costa Rica.

How to Access the Tax Incentive?

1. Get Your Temporary Tax ID (NITE)

Start paperwork at least 30 days before spending begins.

2. Hire a Local Accountant

Work with an expert in Costa Rican tax regulations and handling.

3. Monthly Spending Reports

Submit reports to the Ministry of Finance.

4. Production Closure & Accounting Review

Submit all invoices and audited financial documents.

5. Final Review & Approval

The Costa Rica Film Commission and PROCOMER will verify compliance within 30 days.

Estimated Tax Return Based on Investment

Investment

Tax Cash Reimbursement *

$500,000.00

$1,000,000.00

$58,500.00

$117,000.00

$1,500,000.00

$2,000,000.00

$175,500.00

$234,000.00

$2,500,000.00

$292,500.00

Investment

$500,000.00

$1,000,000.00

$1,500,000.00

$2,000,000.00

$2,500,000.00

Tax Cash Reimbursement *

$58,500.00

$117,000.00

$175,500.00

$234,000.00

$292,500.00

* These are estimated amounts; the final tax return figure will be available once the production accounting is approved by the Costa Rica Film Commission.
* Those services that are VAT-free won’t qualify for the return.

This is how you start accessing our services

Film permit

Fill out the mandatory form for all productions. Includes guide and reference letters for support requests (local governments, public spaces, special permits).

Temporary imports and immigrations support

Form for temporary equipment imports and entry lists for international crew working on audiovisual projects.

National parks permit

Required documents to request filming authorization in Costa Rica’s protected national park areas.

Contact us

Want to learn more about our incentives or have a question? Our team is here to help you.

Email

Phones