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Which rules govern free zones (the 2016 and 2021 reforms, regulation 242-90) and what user types exist?

According to the cited documentsPrivate park prices: not publishedTaxes

The Free Zones Act is Decree 65-89, amended by Decree 19-2016 and by Decree 6-2021 (which modified its Article 1). Its regulations are Government Agreement 242-90. After the 2016 reform the figure of the pure commercial user was eliminated; users producing goods, industrial users and service users remain, including those with commercial activity. The rates and operating costs of the private parks are not public (open item no. 11); the MINECO directory of authorized free zones has yet to be located.

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  • Regulations of the Free Zones Act

    Government Agreement 242-90

    In forceMINECO

Sources

  • MINECO

    Decreto 65-89, Ley de Zonas Francas

    • Regulations of the Free Zones Act
    mineco.gob.gtAccessed Aug 19, 2026Go to the source
  • Decreto 6-2021

    Reforma al art. 1 de la Ley de Zonas Francas · texto, Organismo Judicial

    ww2.oj.gob.gtAccessed Aug 19, 2026Go to the source
  • MINECO

    Acuerdo Gubernativo 242-90, Reglamento de la Ley de Zonas Francas

    • Regulations of the Free Zones Act
    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