A combination of:

• Qualitative Characteristics: SMEs can be either individual or legal entities engaged in industrial, commercial, service, or agricultural activities, including organic farming, among others, and
• Quantitative Characteristics: SMEs are defined based on a formula that considers factors such as the number of employees, assets, sales, social security contributions, tax compliance, and labor law compliance, among others.

The General Directorate for SME Support (DIGEPYME in Spanish) is responsible for implementing policies to strengthen the competitiveness and sustainability of SMEs in Costa Rica. It develops projects and support programs that provide technical assistance to the industrial, commercial, and service sectors, ultimately improving the country´s socio-economic development.

For more information: DIGEPYME Website

• Law No. 8262 Law for the Strengthening of Small and Medium Enterprises –Spanish version.
• Law No. 8262 Law for the Strengthening of Small and Medium Enterprises –English version
• Executive Decree No. 39295 Regulation to Law for the Strengthening of Small and Medium Enterprises
• Law No. 6054 Organic Law of Ministry of Economy, Industry and Trade

Commercial Association Agreement between Costa Rica and Ecuador - Chapter 18

• Text of the Agreement
• Summary of the Agreement

Comprehensive Economic Partnership Agreement on Trade and Investment between Costa Rica and the United Arab Emirates - Chapter 13

• Text of the Agreement
• Summary of the Agreement

Free Trade Agreement between Costa Rica and China - Chapter XI

• Text of the Agreement

Free Trade Agreement between Central America and South Korea - Chapter 19

• Text of the Agreement

Agreement Establishing an Association between the European Union and Central America - Part III

• Text of the Agreement

Agreement Establishing an Association between Central America and the United Kingdom of Great Britain and Northern Ireland - Part III

Free Trade Agreement between Costa Rica and Singapore - Chapter 14

• Text of the Agreement

Comprehensive Economic Partnership Agreement on Trade and Investment between Costa Rica and the United Arab Emirates - Chapter 14

• Text of the Agreement

Customs Regulations and Procedures

• Law No. 7557 General Customs Law 
• Law No. 6227 General Law of Public Administration
• Executive Decree No. 44051 Regulations of the General Customs Law

Intellectual Property Rights Regulations and Procedures

• Law No. 2247 Law on the Creation of the Office for Livestock Marks
• Executive Decree No. 36471-JP Regulations to the Livestock Marks Law
• Law No. 6683 Law on Copyright and Related Rights
• Executive Decree No. 24611-J Regulations to the Law on Copyright and Related Rights
• Executive Decree No. 23485-MP Regulates Article 50 of the Law on Copyright and Related Rights
• Law No. 6867 Law on Patents, Industrial Designs and Utility Models
• Executive Decree No. 15222-MIEM-J Regulation of the Law on Patents, Inventions, Industrial Designs and Utility Models
• Law No. 7788 Law on Biodiversity
• Executive Decree No. 34433 Regulation of the Biodiversity Law
• Executive Decree No. 37006-S Technical Regulation: RTCR 440: 2010 Regulation for the Registration and Control of Biological Medicinal Products
• Law No. 7961 Law on Layout-Designs of Integrated Circuits
• Executive Decree No. 32558 Regulation of the Law on the Protection of Integrated Circuit Layout-Design Systems
• Law No. 7975 Law on Undisclosed Information
• Executive Decree No. 34927-J-COMEX-S-MAG Regulation to the Undisclosed Information Law
• Law No. 7978 Law on Trademarks and Other Distinctive Signs
• Executive Decree No. 30233-J Regulation of the Law on Trademarks and other Distinctive Signs
• Executive Decree No. 33743 Regulation of the Provisions on Geographical Indications and Appellations of Origin, contained in the Law on Trademarks and Other Distinctive Signs
• Law No. 8039 Law on Procedures for Enforcement of Intellectual Property Rights
• Law No. 8631 Law on the Protection of New Varieties of Plants
• Executive Decree No. 35677-MAG Regulations to the Law on the Protection of New Plant Varieties
• Law No. 8686 Amendment, Addition and Repeal of several rules regulating Intellectual Property matters
• Executive Decree No. 37549-JP Regulations for the Protection of Computer Software in Ministries and Institutions Attached to the Central Government
• Law No. 7169 Law for the promotion of scientific and technological development and creation of the MICITT
• Executive Decree No 31514-MINAE General Norms for Access to Genetic and Biochemical Elements and Resources of Biodiversity
• Executive Decree No 33697-MINAE Regulations for Access to Genetic and Biochemical Elements and Resources of Biodiversity in ex situ conditions
• Executive Decree No. 33279 Autonomous Service Regulations of the Administrative Registry Court
• Law No. 6468 Ratification of the World Intellectual Property Organization Convention WIPO
• Law No. 7968 Ratification of the WIPO Copyright Treaty (WCT) and the Provisions of the Berne Convention for the Protection of Literary Works (1971) referred to in the WCT and its Annex
• Law No. 7967 Ratification of the WIPO Performances and Phonograms Treaty (WPPT)
• Law No. 7982 Ratification of the Protocol to the Central American Convention for the Protection of Industrial Property (Trademarks, Trade Names and Advertising Slogans or Signs)
• Law No. 6083 Ratification of the Berne Convention for the Protection of Literary and Artistic Works
• Law No. 5682 Ratification of the Universal Copyright Convention (Paris 1971)
• Law No. 8636 Ratification of the Trademark Law Treaty and its Regulations
• Law No. 7484 Ratification of the Paris Convention for the Protection of Industrial Property
• Law No. 7416 Ratification of the Convention on Biological Diversity and its Annexes
• Law No. 6486 Ratification of the Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of Their Phonograms
• Law No. 7634 Ratification of the Lisbon Agreement for the Protection of Appellations of Origin and their International Registration
• Law No. 7836 Ratification of the Patent Cooperation Treaty and its Regulations (PCT)
• Law No. 9744 Ratification of the Beijing Treaty on Audiovisual Performances
• Law No. 4727 Ratification of the Rome Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations
• Law No. 8633 Ratification Budapest Treaty on the International Recognition of the Deposit of Microorganisms for the Purposes of Patent Procedure and its Regulations
• Law No. 8635 Ratification of the International Union for the Protection of New Varieties of Plants
• Law No. 9008 Ratification of the Protocol Amending the TRIPS Agreement (reform Annex 1C: Agreement on Trade-Related Aspects of Intellectual Property Rights)
• Law No. 9454 Ratification of the Marrakesh Treaty to Facilitate Access to Public Works for Persons who are Blind, Visually Impaired or otherwise Print Disabled

Technical Regulation, Standards, and Sanitary and Phytosanitary Measures for Importation and Exportation

• Law No. 10473 Law on the National Quality System
• Law No 5395 General Law on Health
• Law No 7664 Law on Phytosanitary Protection
• Law No 8495 General Law on Animal Health

Foreign Investment Regulations

• Law No. 7695 Agreement between Costa Rica and Germany on the Promotion and Reciprocal Protection of Investments
• Law No. 8068 Agreement between Costa Rica and Argentina on the Promotion and Reciprocal Protection of Investments
• Law No. 7870 Agreement between Costa Rica and Canada on the Promotion and Reciprocal Protection of Investments
• Law No. 7748 Agreement between Costa Rica and Chile on the Promotion and Reciprocal Protection of Investments
• Law No. 9352 Agreement between Costa Rica and China on the Promotion and Reciprocal Protection of Investments
• Law No. 9778 Agreement between Costa Rica and United Arab Emirates on the Promotion and Reciprocal Protection of Investments
• Law No. 7869 Agreement between Costa Rica and Spain on the Promotion and Reciprocal Protection of Investments
• Law No. 7691 Agreement between Costa Rica and France on the Promotion and Reciprocal Protection of Investments
• Law No. 8081 Agreement between Costa Rica and Netherlands on the Promotion and Reciprocal Protection of Investments
• Law No. 8069 - Agreement between Costa Rica and Paraguay on the Promotion and Reciprocal Protection of Investments
• Law No. 9099 Agreement between Costa Rica and Qatar on the Promotion and Reciprocal Protection of Investments
• Law No. 8076 - Agreement between Costa Rica and Czech Republic on the Promotion and Reciprocal Protection of Investments
• Law No. 8218 Agreement between Costa Rica and Switzerland on the Promotion and Reciprocal Protection of Investments
• Law No 7994 Agreement between Costa Rica and China on the Promotion and Reciprocal Protection of Investments
• Law No 8067 Agreement between Costa Rica and Venezuela on the Promotion and Reciprocal Protection of Investments
• Law No 7293 Law Regulating Current Exemptions, Derogations adn Exceptions
• Ley No 10008 Law to attract remote workers and providers of services of an international character (digital nomads)
• Law No 10071 Attraction of film investment in Costa Rica
• Law No 10234 Law for the Strengthening of territorial competitiveness to promote the attraction of investments outside the Greater Metropolitan Area
• Executive Decree No 44203-COMEX-H-S-MINAE-MAG-MEIC-MICITT-MTSS-MOPT-MGP-TUR Regulation for the Organization and Functioning of the Presidential Council on Foreign Direct Investment Outside the Greater Metropolitan Area
• Executive Decree No 40103-MP-COMEX-H-S-MINAE-MAG-MGP-MEIC Regulation for the Single Investment Window

Employment Regulations

• Political Constitution of the Republic of Costa Rica, 1949
• Law No. 2 Labour Code
• Law No. 9343 Labour Procedure Reform
• Law No.7142 Law for the Promotion of the Woman’s Social Equality
• Law No. 9677 Law for the Protection of Wage Equality Between Men and Women
• Law No. 2561 Law Ratifying the Forced Labour Convention 1930 (No. 29)
• Law No. 2561 Law Ratifying the Freedom of Association and Protection of the Right to Organize Convention 1948 (No. 87)
• Law No. 2561 Law Ratifying the Right to Organize and Collective Bargaining Convention 1949 (No. 98)
• Law No. 2561 Law Ratifying the Equal Remuneration Convention 1951 (No. 100)
• Law No. 2330 Law Ratifying the Abolition of Forced Labour Convention 1957 (No. 105)
• Law No. 2848 Law Ratifying the Discrimination in Employment and Occupation Convention 1958 (No. 111)
• Law No. 5594 Law Ratifying the Minimum Age Convention 1973 (No. 138)
• Law No. 8122 Law Ratifying the Worst Forms of Child Labour Convention 1999 (No. 182)
• Law No. 4573 Criminal Code
• Law No. 1860 Organic Law of the Ministry of Labor and Social Security
• Decree No. 44319 Organizational Structure of the Ministry of Labor and Social Security
• Decree No. 28578 Regulations on the Organization and Services of the Labor Inspection
• Law No. 7184 Convention on the Rights of the Child
• Law No. 7739 Code on Childhood and Adolescence
• Law No. 8922 Prohibition of Hazardous and Unhealthy Work for Adolescent Workers
• Decree No. 27516 Creation of the Office for the Prevention and Eradication of Child Labor and Protection of Adolescent Workers within the Ministry of Labor and Social Security
• Decree No. 29220 Regulations on Employment Contracts and Occupational Health Conditions for Adolescent Workers
• Decree No. 34423 Inter-Institutional Coordination Protocol for Addressing Underage Workers
• Decree No. 36640 Regulations to the Law Prohibiting Hazardous and Unhealthy Work for Adolescent Workers and Amendment to the Regulations on Employment Contracts and Occupational Health Conditions for Teenage Workers
• Decree No. 44445 Officialization of the National Policy on Childhood and Adolescence 2024–2036
• Law No. 5968 Law Ratifying the Convention on Workers' Representatives Protection and Facilities, 1976 (No. 135)
• Law No. 9808 Law to Provide Legal Certainty on Strikes and Their Procedures
• Decree No. Regulations for Determining Union Membership for Collective Bargaining
• Decree No. 40875 Regulations for the Resolution of Labor Disputes
• Decree No. 42910 Regulations to Law No. 8901: Minimum Percentage of Women Required in the Boards of Associations, Unions, and Solidarity Associations
• Directive No. 1677 Legal Procedures Manual for Labor Inspection
• Decree No. 9608 Approval of the Convention on Equal Opportunities and Treatment for Workers: Workers with Family Responsibilities (No. 156)
• Decree No. 9169 Approval of the Convention on Decent Work for Domestic Workers (No. 189)
• Law No. 7600 Law on Equal Opportunities for Persons with Disabilities
• Law No. 8764 General Law on Migration and Immigration
• Law No. 9797 General Law on HIV/AIDS
• Law No. 7476 Law Against Sexual Harassment in Employment and Education
• Law No. 10120 Affirmative Actions in Favor of Afro-descendant Persons
• Decree No. 30391-MTSS Institutionalization of the Equal Opportunities Unit for Persons with Disabilities within the Ministry of Labor and Social Security as a Policy-Making Body for Addressing the Needs of Persons with Disabilities
• Decree No. 42877 Creation and Declaration of Public Interest of the High-Level Commission for the Equal Participation of Women in the Country's Economic Processes
• Decree No. 41115 Creation of the National Policy for Effective Equality Between Women and Men (PIEG) 2018–2030
• Law No. 9745 Approval of the Protocol to the Convention on Forced Labour, 1930
• Law No. 9095 Law Against Human Trafficking and Creation of the National Coalition Against the Illicit Trafficking of Migrants and Human Trafficking (CONATT)
• Decree No. 39325 Regulations to the Law Against Human Trafficking and Creation of the National Coalition Against the Illicit Trafficking of Migrants and Human Trafficking (CONATT)
• Law No. 9545 Amendment to the Criminal Code and Law Against Human Trafficking and Creation of the National Coalition Against the Illicit Trafficking of Migrants and Human Trafficking (CONATT)
• Decree No. 11074 Regulations on Weightlifting
• Decree No. 41931 Occupational Health Regulations for the Handling and Use of Agrochemicals
• Decree No. 39147 Regulations for the Prevention and Protection of Workers Exposed to Heat Stress
• Decree No. 39611 Amendment to the General Regulations on Occupational Risks and General Regulations on Workplace Safety and Hygiene

Taxation Information

• Law No. 8 Tax Code
• Law No. 4755 Code of Tax Standards and Procedures

Business registration procedures

• Law No. 3284 Commercial Code