Decree 29-89 — benefit
100% ISR exemption for 10 years + temporary suspension (1 year) of duties and VAT on raw materials + full exemption from duties and VAT on machinery and equipment
In forceDecreto 29-89 art. 12; Decreto 19-2016 art.To be confirmedDecree 29-89 (maquila and export, which covers textiles and call centers) grants a 100% income tax exemption for 10 years, a temporary suspension (1 year) of duties and VAT on raw materials and inputs, and full exemption from duties and VAT on production-process machinery and equipment. Decree 65-89 (Free Zones) grants full income tax exemption for 10 years, VAT exemption within the zone and duty exemption (text held by the Ministry of the Economy, MINECO). ZDEEPs operate under ZOLIC, whose source cites Decree 30-2008. The official investment-promotion portal is Invest Guatemala, official-promotional in character. Prices and rates for industrial parks and free zones are not public: contact ZOLIC, Zeta La Unión or Parque Industrial Michatoya Pacífico and record the published offer rather than guessing at prices.
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- Decree 65-89 — benefit
Full ISR exemption for 10 years, intra-zone VAT and tariffs
In forceMINECO - ZDEEP — legal basis cited
Decreto 22-73 (ZOLIC's organic law) as reformed by Congressional Decreto 30-2008, 30 Apr 2008
In forceCongreso de la República