Costa Rica's Legislative Assembly approved the Law to Promote Employment Opportunities for People Over 45 Years Old (Bill No. 21252) on 28 October 2021. The law provides a corporate income tax incentive for companies hiring employees over 45, including a 5% corporate income tax discount if at least 10% of a company's employees are over 45 and a 7% discount if at least 20% of a company's employees are over 45. To qualify, the employees must be new hires and be employed for more than one year. …