Costa Rica Enacts Structural Tourism Reforms to Fund Regional Infrastructure and Rural Eco-Lodges Across Provinces

SEO Title: Costa Rica Structural Tourism Bill: Infrastructure Funding Meta Description: Costa Rica passes structural tourism bills (Ley N° 10704, Ley N° 10690) to fund coastal infrastructure, rural eco-lodges, and municipal travel networks. Slug: costa-rica-structural-tourism-bill-infrastructure-2026 Standfirst: Costa Rican lawmakers have enacted a series of structural tourism bills, including Ley N° 10704 and Ley N° 10690, to direct capital to regional infrastructure projects and rural micro-enterprises. These legislative changes reframe national funding strategies, shifting resource governance to municipal councils and public-private boards.

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To support sustainable economic growth in remote provinces, Costa Rica enacts structural tourism reforms that redirect airport entry taxes and concession revenues directly to local infrastructure. The newly passed legislative files, including Expediente N° 25061, establish a specialized governance council linking state ministries with private operators. By simplifying funding rules, the bills allow municipal leaders in regions like Guanacaste and Puntarenas to build roads, bridges, and utilities. This legislative update aims to distribute traveler traffic away from congested resort corridors toward rural eco-lodges and community-based conservation initiatives.

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National Strategy: Shifting Decision-Making Power to the Consejo Nacional de Gobernanza Turística

Presented to the tourism committee of the Legislative Assembly, Expediente N° 25061 establishes the official National Tourism Policy as a core statutory instrument for socioeconomic development. This legislation creates the Consejo Nacional de Gobernanza Turística, a specialized inter-institutional council designed to unify state ministries, municipal authorities, and private sector leaders.

By coordinating public-private resource allocation, the bill ensures that capital deployment directly meets the infrastructure needs of the capital city of San José and regional coastal corridors. The law reduces bureaucratic delays and prevents overlapping budgets among government offices. As a result, decision-making power moves closer to local communities, ensuring that marketing campaigns and municipal infrastructure grants work together to build local economic resilience.

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Rural Funding: Channeling Eco-Tourism Grants to Guanacaste and the Northern Highlands

Published in the official gazette La Gaceta N° 109, Ley N° 10704 (originated as Expediente N° 24334) establishes a legal pathway for public and private organizations to fund rural, community-based travel projects. Managed in partnership with the Instituto Costarricense de Turismo (ICT) and the Instituto de Desarrollo Rural (INDER), this law provides grants for micro-enterprises.

• Eco-Lodge Subsidies: Family-run businesses in Guanacaste and the Northern Highlands can access funds to construct sustainable eco-lodges.
• Biodiversity Trails: Grants support the development of organic farm tours and native biodiversity trails.
• Financing Access: The law assists small operators who struggle to secure commercial loans due to strict collateral requirements, keeping travel revenue within rural communities.

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Island Infrastructure: Unlocking Nicoya Bay Investments Under Ley N° 10690

Through the publication of Ley N° 10690 in La Gaceta N° 109, the Legislative Assembly declared the tourism development of the islands in the Gulf of Nicoya to be in the public interest. This designation requires state ministries to prioritize public budget allocations for infrastructure across island communities in the Puntarenas province.

Government agencies are authorized to fast-track investments in maritime transport terminals, clean water pipelines, electric grid updates, and digital networks across the Nicoya archipelago. The law also introduces tax incentives designed to attract small and medium-sized tourism businesses to these historically underdeveloped island zones, protecting fragile marine environments while building local utilities.

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Regional Aviation: Constructing Aeroparques Turísticos Across Alajuela and Liberia Transit Hubs

Currently under parliamentary review, Expediente N° 24392 creates a legal framework for public, private, or mixed-capital Aeroparques Turísticos across rural provinces. The proposed bill offers tax exemptions and financial incentives to encourage developers to construct and operate small-scale tourist airfields.

By expanding regional aviation links beyond major international airports—such as Juan Santamaría International Airport in Alajuela and Daniel Oduber Quirós International Airport in Liberia—these airfields will reduce travel times to remote coastal destinations. The bill aims to support local employment by encouraging private aviation maintenance hubs, flight schools, and eco-charter services directly adjacent to protected parks, giving remote towns better access to international travelers.

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Autonomous Revenues: Securing Funding via Airport Entry Taxes and Concession Fees

The ICT operates as an autonomous state institution with an independent budget under Ley Orgánica del ICT (Ley N° 1917). The agency does not rely solely on central government treasury allocations, instead securing its funding from dedicated tax streams.

The primary engine of the ICT's income is a USD $15 entry tax collected on every international flight ticket purchased abroad for entry into Costa Rica. Additionally, a 5 percent tax is collected on the value of all international airline tickets sold within the country. These revenues give the ICT financial independence to manage international marketing campaigns, beach safety certifications, and local visitor safety programs.

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Financial Guarantees: Partnering Public Banks with the Sistema de Banca para el Desarrollo

To resolve capital shortages faced by small family-owned businesses, state institutions rely on the Sistema de Banca para el Desarrollo (SBD). Through partnerships between the SBD, the ICT, and public banks like Banco Popular y de Desarrollo Comunal, micro-enterprises gain access to low-interest loans.

These credit lines allow small hotels, tour operators, and handicraft artisans in Puntarenas and San José to update their facilities and invest in eco-friendly technology. Combined with rural grants under Ley N° 10704, this framework provides a financial safety net that lowers borrowing costs and waives collateral hurdles, ensuring local citizens remain active owners in the tourism economy.

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Fiscal Balance: Managing Regla Fiscal Constraints Under Ley N° 9635

While the ICT enjoys revenue autonomy, its annual budget execution is supervised by the Ministerio de Hacienda through the National Budget Directorate. Under the macro-fiscal framework of Título IV of Ley N° 9635 (the Fiscal Rule / Regla Fiscal), the ICT's operational spending is capped based on national public debt levels.

This fiscal oversight ensures public funds are managed responsibly, preventing inflationary deficits. However, to support long-term sector growth, adjustments under Article 6 of Ley N° 9635 permit the ICT to preserve capital investments in destination marketing and public safety. This balance ensures absolute fiscal discipline while allowing the country to expand its world-renowned tourism initiatives.

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Why This Matters (Information Gain & Experience)

For the traveler, these structural reforms mean that visiting remote eco-lodges in Guanacaste or exploring the islands of Nicoya Bay will be supported by improved public utilities, better transport links, and modern safety standards. Visitors can experience authentic rural tourism with the confidence of reliable local infrastructure.

From a planning perspective, the creation of regional Aeroparques Turísticos will allow travelers to bypass long road journeys between Alajuela and coastal areas by using regional charter flights. Travelers should monitor the rollout of these small airfields when planning itineraries to remote national parks, allowing them to optimize travel schedules and extend their stays in wilderness regions.

Data Table

Legislative File / Statute	Official Publication Source	Primary Financial Focus	Regional Target Area
Expediente N° 25061	Parliamentary Review	Consejo Nacional de Gobernanza Turística establishment	San José & coastal corridors
Ley N° 10704	La Gaceta N° 109	Subsidies for eco-lodges and organic farming guides	Guanacaste & Zona Norte
Ley N° 10690	La Gaceta N° 109	Fast-tracked maritime terminals & utility pipelines	Golfo de Nicoya & Puntarenas
Expediente N° 24392	Parliamentary Committee	Fiscal exemptions for regional tourist airfields	Alajuela & Liberia airport networks
Ley N° 1917 (Ley Orgánica)	Statutory Code	USD $15 entry tax & 5% domestic ticket tax collection	National marketing & safety budgets

Key Takeaways

• Council Governance: Expediente N° 25061 establishes the Consejo Nacional de Gobernanza Turística to coordinate municipal and private capital.
• Rural Subsidies: Ley N° 10704 provides grants for eco-lodges, biodiversity trails, and family-owned farms in Guanacaste.
• Gulf Improvements: Ley N° 10690 requires state funding for maritime terminals and electric grids across Golfo de Nicoya.
• Airfield Network: Expediente N° 24392 offers tax exemptions for private developers building small tourist airparks.
• Funding Autonomy: The ICT relies on self-generating revenues, including a USD $15 entry tax and a 5 percent local airline ticket tax.

FAQ

What is the purpose of the Consejo Nacional de Gobernanza Turística?

The council unifies state ministries, municipal authorities, and private sector leaders to coordinate resource allocation for regional infrastructure.

How does Ley N° 10704 help rural tourism businesses?

It provides state-backed grants for eco-lodge construction and biodiversity trails, helping micro-enterprises that lack collateral for bank loans.

What regions are targeted by Ley N° 10690?

The law targets island communities in the Gulf of Nicoya, prioritizing budgets for water pipelines, maritime terminals, and electricity.

How is the Costa Rican Tourism Institute (ICT) funded?

The ICT is funded through a USD $15 international air ticket entry tax and a 5 percent tax on airline tickets sold within Costa Rica.

What is the function of the Fiscal Rule (Regla Fiscal) under Ley N° 9635?

It caps the ICT's annual operational spending based on national debt levels to maintain fiscal discipline, while permitting capital investments in marketing.

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