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Prefabricated galvanized steel framing at the Decentra Homes facility in Costa Rica

Free zone construction in Costa Rica

For companies setting up under the free zone regime: the site checks, permits and the building itself, from one CFIA-licensed team.

Minimum construction budget $350,000 USD, before land

Under the free zone regime, the building is part of your investment commitment, so the schedule and the budget both matter.

Costa Rica's free zone regime (Law 7210, run by PROCOMER) gives qualifying companies tax and customs benefits in exchange for a committed new investment. Buildings and improvements on land you own or lease count towards that investment, so the construction plan and the investment plan need to line up.

We help companies choose and check a site, get the permits and build, and our construction consulting is available on its own: offices and service centres, light industrial and assembly buildings, warehouses, and data-ready shells. Specialist systems, such as high-voltage substations, clean rooms or data centre cooling, are designed by the specialist engineers your project needs, and we build and coordinate around them.

With SIM SRL, our CFIA-registered partner company, we worked on the civil infrastructure for the seawater desalination plant at Hacienda Pinilla in Guanacaste, under the direction of our head of construction, Sergio Cerceño. Design and construction are CFIA-licensed under SIM SRL (CFIA registration CC-10880).

A home under construction on a hillside lot with ocean views
Steel frame going up on site
Drilling rig taking soil samples on a hillside lot
A soil study drilling rig on site

How a free zone project runs

  1. Site selection

    Inside an established free zone park, or outside a park where the regime allows it. We compare sites on zoning, access, power, water and cost.

  2. Due diligence

    A topographic survey, a soil study, water availability and the power supply you will need, checked before you commit to the land or the lease.

  3. Design and budget

    A building designed around your operation, with a cost plan and schedule you can use in your PROCOMER investment plan.

  4. Permits

    CFIA plans, the municipal permit, SETENA environmental viability and any water concession, run in parallel where possible. See permits and water letters.

  5. Construction and handover

    Construction with progress reporting you can share with head office, then handover with as-built documents.

What we build in free zones

  • Offices and service centres

    Shared service, BPO and technology offices.

  • Light industrial and assembly

    Manufacturing and assembly buildings, workshops and storage.

  • Warehouses and logistics

    Warehouses with loading docks, yards and truck access.

  • Data-ready shells

    Structure, slabs, utility routes and site works for data and computing facilities, built around the specialist design.

  • Site works

    Grading, drainage, parking, internal roads and utility connections.

Free zone investment minimums

Your building counts towards these amounts. Outside the Greater Metropolitan Area, which includes Guanacaste, the minimums are lower and the tax holidays are longer.

LocationMinimum new investment (USD)
Inside the Greater Metropolitan Area, inside a park$150,000
Inside the Greater Metropolitan Area, outside a park (exception)$2,000,000
Outside the Greater Metropolitan Area, inside a park$100,000
Outside the Greater Metropolitan Area, outside a park (exception)$250,000

Source: PROCOMER Free Zone Regime Guide (January 2026). The standard period to complete the investment is 3 years from the grant agreement. Buildings and improvements count. Check your own case with PROCOMER and your lawyer.

Power and water come first

Data and computing facilities need far more power than offices. Costa Rica had about 20 MW of data centre capacity across four facilities in 2026, while large AI facilities can need 100 to 300 MW, and the national grid has had dry-season shortages. Water for cooling needs a state concession.

So we check power and water before design starts: what the local utility can supply, what a new connection or substation would need, and whether a water concession is realistic.

  • Power availability and connection route
  • Water availability and concession
  • Zoning and land-use certificate
  • SETENA environmental viability
  • Access for trucks and equipment
  • Topography and soil study

Google reviews

5.0★★★★★12 Google reviewsSee all reviews on Google (opens in a new tab)
★★★★★

“We have had a great experience with Decentra. Their follow up skills are impeccable and they are a one stop shop for all phases of your build.”

James Whitley 5-star Google review Read it on Google (opens in a new tab)
★★★★★

“I engaged with Sean and the owner Sergio to obtain building costs for a residential project I was considering in the mountains of the Central Valley. I found them to be very welcoming, informative, accommodating…”

Paul Ziman 5-star Google review Read it on Google (opens in a new tab)

Questions about building in a free zone

Can a company build its own building under the free zone regime?

Yes. Buildings and improvements on land the company owns or leases count towards the minimum new investment, as long as the assets belong to the company and are acquired after the application date. Confirm your case with PROCOMER and your lawyer.

Do I have to be inside a free zone park?

No, but it is the usual route. Companies can be approved outside a park as an exception, with a higher minimum investment: $250,000 outside the Greater Metropolitan Area and $2,000,000 inside it, according to PROCOMER's 2026 guide.

Why build outside the Greater Metropolitan Area?

The minimum investment is lower and the tax holidays are longer. For service companies, profit tax is 0% for the first 12 years outside the area, against 8 years inside it, according to PROCOMER's 2026 guide.

Can you build a data centre?

We build the structure, slabs, utility routes and site works for data and computing facilities, around the design of specialist data centre engineers. The first question for any site is power: we check what the utility can supply before design starts.

How long does a free zone building take?

It depends on size and permits. Permits, including SETENA, often take several months, so we run due diligence and permits in parallel with design to protect your investment schedule.

Do you work outside Guanacaste?

Yes. We build across Costa Rica, including the Central Valley, where most free zone parks are.

Who handles the PROCOMER application?

Your lawyer or advisor usually files it. We provide the construction budget, schedule and site information the application needs.

Tell us about your project

The fastest way to reach us is WhatsApp. Or send the form and we reply within one business day.

Minimum construction budget for new builds $350,000 USD, before land

Showroom
Altos de Flamingo, Playa Flamingo, Guanacaste, Costa Rica, by appointment
Licensing
CFIA certified under SIM SRL

Minimum construction budget for new builds: $350,000 USD, before land. Renovations are quoted by scope. We reply within one business day.

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