According to the cited documentsTaxes
Income tax exemption, free zone administrators
15 years
In forceDecreto 65-89Aug 19, 2026Under 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
