Tax breaks / incentives
Reports at the start of 2015 suggested a new film law being considered. If this comes to fruition, it will put the country on an equal footing with regional rivals like Panama and The Dominican Republic.
Variety reported that the new film law will “aim to include production and distribution incentives; a tax rebate for private investors in Costa Rican pics; the creation of a film fund; a film commission; and location filming incentives for international projects”. There has been no follow-up on this yet but if the law is implemented the aim is to attract around a dozen international projects a year.
Until recently, production services were exempt from sales tax. An overhaul of the system (which involves the introduction of a new 15% VAT) is taking place which makes it look like this will change, as you can read here.