Costa Rica’s three-decade-long success in attracting foreign investment is facing potential upheaval. The country’s established advantages, which have historically driven investment, are being challenged by emerging factors. Specifically, the rise of artificial intelligence and new international tax regulations are forcing a re-evaluation of current strategies. These shifts could alter how Costa Rica competes for and retains foreign capital. Experts suggest the nation must adapt to remain an attractive destination for investment. Failure to do so risks undermining a key pillar of the Costa Rican economy. The government is now considering how to adjust policies to address these evolving global conditions and maintain its competitive edge.