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What tax incentives does a free zone offer versus a ZDEEP? Which one suits me?

According to the cited documentsZones and parks

ZDEEP ISR

100% exemption for 10 years

Reported May 3, 2022Prensa LibrePress figure

Both regimes offer a 100% income tax (ISR) exemption for 10 years: in a free zone (Decree 65-89 as amended by 6-2021) it applies to industrial-goods producers and service users 'for a term of ten (10) years counted from the date of notification of the resolution qualifying them by the Ministry of the Economy' (art. 22; zone administrators get fifteen years, art. 21); in a ZDEEP (Decree 22-73 as amended) Prensa Libre reports the same 10-year exemption on corporate income tax (article of May 3, 2022). A free zone exempts import taxes and customs duties on machinery, equipment, raw materials and inputs brought into the zone, and VAT (IVA) on operations inside it; a ZDEEP grants a 100% exemption from import VAT and duties, plus exemption from stamp taxes. Oversight in a free zone rests with the tax authority (SAT) and MINECO; in a ZDEEP with ZOLIC, which authorises them, per Prensa Libre, and SAT.

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  • Free zone ISR

    Full exemption for ten (10) years from notification of the qualification resolution (art. 22)

    Art. 22 as amended by Decree 19-2016 (Mar 31, 2016); consolidated text including Decree 6-2021Decreto 65-89

Sources

  • Ley de Zonas Francas

    Decreto 65-89 y reformas · texto publicado por el MINECO

    mineco.gob.gtAccessed Sep 6, 2026Go to the source
  • CP

    Beneficios de las zonas francas y Decreto 6-2021

    cpaudit.com.gtAccessed Aug 19, 2026Go to the source
  • Prensa Libre

    Qué son las ZDEEP, cuáles son sus beneficios y cuántas operan

    • ZDEEP ISR
    prensalibre.comAccessed Aug 19, 2026Go to the source