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What exemptions does a company in a Guatemalan free zone receive, and for how many years?

According to the cited documentsTaxes

Income tax exemption, free zone administrators

15 years

In forceDecreto 65-89Aug 19, 2026

Under Decree 65-89 (the Free Zones Act), zone administrators enjoy an income tax exemption for fifteen (15) years and users producing industrial goods or services for ten (10) years. In addition, according to advisers' summaries (inbers.com, Vesco): exemption from VAT on transactions inside and between free zones, and exemption from import duties (DAI) and VAT on imports of machinery and inputs. For as long as the income tax exemption lasts, the user also pays no Solidarity Tax (ISO) (Article 4(d), Decree 73-2008).

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  • Income tax exemption, users producing goods or services10 years from notification of the qualification rulingIn forceDecreto 65-89Aug 19, 2026

Sources

  • MINECO

    Decreto 65-89, Ley de Zonas Francas

    mineco.gob.gtAccessed Aug 19, 2026Go to the source
  • inbers.com

    Zonas francas en Guatemala: qué son y su tratamiento

    inbers.comAccessed Aug 19, 2026Go to the source
  • Vesco

    Las zonas francas en Guatemala

    vescco.taxAccessed Aug 19, 2026Go to the source