Yes, a citizen of any country may incorporate a company in Costa Rica. A corporation may be formed in one of two ways. Simultaneous subscription, the most common way, requires at least two incorporators to appear before a Costa Rican Notary Public to execute the articles of incorporation. The second way, known as subsequent subscription, is rarely used, as it involves the formation by a promoter as opposed to incorporators. The articles of incorporation must include:

1. the date and place of formation,
2. complete identification of each of the incorporators including nationality and identity or passport number,
3. the corporate name,
4. the corporate purpose,
5. the duration of the corporate term,
6. the capital stock of the company,
7. the capital contribution by the shareholders,
8. the legal domicile of the company,
9. the board of directors (at least a president, secretary and treasurer),
10. an enumeration of powers of the directors,
11. a statement as to the allocation of profit and loss,
12. a statement as to how the company would be dissolved, and
13. the name of a resident agent, who must be a Costa Rican Attorney.