Costa Rica is technically one of the most difficult countries in the world in which to legally start a business. The latest “Doing Business” ranking put out by the World Bank places Costa Rica 123rd out of 181 economies in the ease of opening a business. It takes an average of 12 procedures and three months to open a business, according to that report. It can be dire, but depending on the kind of business you plan to open and the amount you plan to invest, this might mean very little. Many development projects, hotels, and bed and breakfasts have been successfully launched by foreigners. It takes persistence, lots of paperwork, and the help of a good attorney, but the obstacles aren’t as grave as they may first appear. Do be sure to compensate for the possibility of significant delays in your business plan, as everything in Costa Rica takes longer than you imagine it will. Providing complete details on how to start a business in Costa Rica is beyond the scope of this chapter. Meet with your attorney first to get all your questions answered.