Strategic sector
Software Development and Digital Content
Emerging technology hub to build, scale, and innovate in Central America
Contact a specialistUSD 328 M
Telecommunications, IT, and information services exports, Q3 2025
6.7%
Growth in telecom, IT, and information services exports (Q3, 2024/2025)
USD 1,079 M
Net FDI balance in information and communications sector, Q3 2025
Opportunity Matrix
Strategic Potential
Software development and digital services
Software development and digital services
Vertical enterprise solutions: Manufacturing, Corporate Services, Financial Services.
- Cross-platform mobile applications
- Custom enterprise software
- Web platforms
- Business Intelligence tools
- Integrated enterprise management systems
Software factories and IT services
Software factories and IT services
- Maintenance and technical support services
- IT infrastructure management
- Technology process outsourcing
Digital content and entertainment
Digital content and entertainment
- Video game development
- Digital animation production
- Virtual and augmented reality solutions
- Immersive digital experiences
Emerging technologies and cloud services
Emerging technologies and cloud services
- Cloud computing services
- Big data analytics
- Blockchain implementation
- Cybersecurity systems
Innovation and digital transformation centers
Innovation and digital transformation centers
- Research and development centers
- Technology innovation hubs
- Digital transformation labs
- Centers of excellence in AI and cybersecurity
Incentives
Legal frameworks with incentives for software and digital services
International Services Law
Applicable framework for export-oriented service operations such as software development, digital delivery, shared services, and technology support platforms.
- Legal framework for qualified international service activities
- Relevant regime for software, digital support, and shared services platforms serving external markets
- Tax incentive treatment for operations that qualify under the law
Innovation and Manufacturing Technologies Law
Applicable framework for technology and innovation activities linked to scaling digital solutions, advanced technology operations, and specialized tech projects.
- Full income tax exemption
- Municipal tax exemption on net assets
- Capital gains tax exemption
- Import duty and related tax exemptions for necessary goods
Investment destination