The law includes tax incentives for beneficiaries that carry out film or audiovisual investment projects in Costa Rica. Those incentives include various tax exemptions and a value-added tax refund for local purchases of goods and services directly related to the project.
On 13 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 Costa Rica.
The law establishes t…