We are after all a business directory and thoroughness requires me to touch on some of the driving factors in the Costa Rican economy and how some surprising investment sweet spots have managed to persevere even in the midst of the Corona Virus. It was no surprise to me that a high percentage of the over 1000 businesses listed in our directory were devoted to Costa Rica Real Estate and the many subsets of business activities where Real Estate is a required underpinning. Costa Rica Vacation Rentals being the most obvious and the numbers don’t lie. Costa Rica Vacation second home and condo sales have remained consistent even during the pandemic if you pay attention to the realtors, but the underlying financial health of these type of investments certainly explains why this remains so. However even these great numbers rely on the popularity of Tourism in Costa Rica which is responsible for the fantastic returns being realized on Costa Rica Real Estate purchases centered around the Costa Rica Vacation rental market. I examine this dynamic further below where I dissect and present a detailed cost benefit analysis and discounted cash flow analysis of several real world high end Costa Rica Real Estate investments in the Tamarindo area and break them down factoring in appreciation total cost of ownership, real world income data and attempt to support my hypothesis and present my surprising findings especially regarding returns on truly high end investment vacation rental investments from 1- 8 million dollars. The basic conclusion being that while most people cannot afford to purchase or build an 8 million dollar beach front mansion in Costa Rica, there are many who are willing to pay top dollar to rent such an experience for short periods resulting in a surprisingly high ROI for high end vacation rental homes and condos in Costa Rica.