Source document

La Gaceta No. 135, 14 de julio de 2021: Ley No. 9996, Ley para la atracción de inversionistas, rentistas y pensionados

Imprenta Nacional, Costa Rica · Law · 14 Jul 2021 · Costa Rica

Has everything in it been taken?

CompleteReviewed 8 Oct 2026

Reviewed. Everything in it that belongs in the tables has been taken.

What the document holds

Whole issue of La Gaceta No. 135 (14 Jul 2021, 80 pp.). In scope only pp. 2-3: Ley 9996 (attraction of investors, rentistas and pensioners): tax and import incentives (one-time duty-free household goods, up to two vehicles duty-free, income-tax exemption on the declared qualifying income, 20% exemption from property transfer tax, duty-free professional equipment), no automatic tax residence, new investor minimum of US$150,000 (already a term), special DGME service window, 10% fine for forged documents, regulations within 60 days, benefits available for the first five years and kept for ten (already events); approved by the Assembly on 22 Jun 2021 (event added), signed 5 Jul 2021, in force on publication. The rest of the issue (ministerial leave orders, civil aviation, trademarks, individual naturalisation notices, tenders, municipal notices) is unrelated. No statistics.

What it supports

5 rows on this site come from this document. Each one opens with the page and the exact words.

About the document

What it covers Full text of Ley 9996 (pp. 2-3): new minimum investment of US$150,000 for the investor category "por el plazo que establece la presente ley" (art. 8); tax and import benefits only for the first five years (art. 12); in force on publication.

Notes Whole gazette issue stored.

Source id cri-gaceta-ley9996-2021 · accessed 2 Oct 2026