Rates & additional benefits
Up to 11.7% of local investment refunded; official page also states up to 90% VAT refunded. No cap is stated.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Local investment and eligible Costa Rican expenses such as accommodation, local hires, transport and services contracted in Costa Rica; VAT-free services do not qualify.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Official guidance requires the NITE process at least 30 days before spending, documentary support, local accounting/reporting and verification by PROCOMER/Film Commission; exact application window is not stated.
Caps & funding conditions
No program cap stated; official page states no cap.
Audit requirements
Local accountant, monthly Ministry of Finance reports, invoices and audited financial documents are required under the official guidance.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.