On 16 November 2021, Costa Rican President Carlos Alvarado Quesada signed the Law to Attract Film Investments in Costa Rica. According to a release on the signing, the incentives for foreign productions and co-productions include:
- A 90% VAT refund on purchases of goods and services for a film project if the film investment in Costa Rica exceeds USD 500,000;
- An income tax exemption on payments to actors, directors, producers, and other personnel involved in a film project; and
- An import tax …