There are some 'business opportunity' incentives if you are not just looking to fully retire yet. Talk to a lawyer here for that.
Also... for 'some' expats, but not all, there is the CHEAPER Cost of Living 'incentive'... if you are willing to live more like a Tico... and less like a Foreigner living in their country... but with a comparable lifestyle to what was had before coming here. Some find that too much 'change' will be a hard pill to swallow... or perhaps, just aren't interested in the 'challenge' of considering a different way of living. I ask... "Why bother"??? But that is just me.
You can find low-cost real estate here if you aren't stupid enough to think that you'll find bargain basement Ocean Front property; or a $65K house 'deal' in a ritzy gated neighborhood or condo 'enclave' near the beach. Live where the Middle class and Working class Ticos live. They live everywhere... urban, suburban, small town, tiny village, low land, mountains, and rural.
Utilities are cheap... almost laughable. Save Save Save ($10 water bill anybody???)
'Hired help' can be very very reasonable... just don't take advantage of that... KARMA will find you, or I will.
Groceries are not cheap... but CR grows amazing things to eat... and you can grow some too!! or buy it locally... that will save you. It can depend on where you live.
Not uncommon to have a 'local' build your furniture 'needs' ... just provide a drawing or photo and some dimensions (in centimeters of course); very economical and the local tropical hardwoods are gorgeous.
You can have the locals 'build' for you as well... just get some testimonials or have the 'guy' take you to a house or two that he has built... generally FAR LESS than hiring a 'developer'... especially if they are from Canada or the States... the CR building practices are very practical and simple. No basements, no insulation, no triple pane windows, etc. But you MUST tell them or show them what you want... do not let them design it for you... they tend to live without closets/storage/screens/etc. they don't understand north American Bathrooms... nor kitchens, ... they think of that afterwards and it always looks terrible and really quite stupid. Remember that a good portion of your life WILL BE LIVED OUTSIDE of your house... so outdoor living spaces are just as important as your friggin walk-in closet (which I have and I'm not one bit regretful for having).
I think that when it REALLY comes to 'incentives' ... the main one for coming here is to leave your old life behind and start a new one in this lush green paradise. At least... for me it was.
Live like the Ticos do.
Pura vida