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Costa Rica has many distinct characteristics and advantages that International Business Corporations (IBC's) can make the most of. Although Costa Rica is not classified as an offshore financial hub in the traditional sense, its favorable tax regime implies that it could have been classified as a tax haven some decades ago.

However, the Costa Rican government has only recently realized the potential of being a tax haven and has started to actively legislate and promote this sector of economic activity. The low taxation available to businesses of Costa Rica makes it an attractive offshore financial investment center for most businesses across the globe.

A number of well known businesses have already set up shop in Costa Rica but the economy is still at infancy.