COSTA RICA

With biodiverse ecosystems, sustainable production methods and historic cities, Costa Rica offers dramatic backdrops for a variety of projects. Luckily, last December, 2021, Costa Rica enacted the film investment attraction law, which aims to promote investment in and development of international film productions, co-productions and activities. In addition to high-profile projects like Suicide Squad and You Were Never Really Here filming in the country in recent years, Todd Robinson’s The Last Full Measure and Netflix’s reality show Restaurants on the Edge also shot here.

• A 90% VAT (value added tax) refund on purchases of goods and services for a film project if the film investment in Costa Rica exceeds USD 500,000.

• An income tax exemption on payments to actors, directors, producers and other personnel involved in a film project.

• An import tax exemption on equipment and parts that are temporarily imported for a film project and on other imported tools, costumes, makeup, scenery and technical materials required for a film project.