What incentives does El Salvador offer to free zones and international services?

El Salvador combines the Free Zones Act (D.461) and the International Services Act (D.431): industrial maquila plus a broad catalog of services (BPO, logistics, repair). Free-zone users have income-tax exemption for 15 years (developers: 10 years in the metropolitan area / 15 outside it, adviser summaries). The reform of January-February 2026 adds a further extension of 10 years (previously 5) for developers, users and DPAs that can show additional investment of more than 100%, with exemption from income tax, municipal tax and property-transfer tax during the extension, and moves the minimum investment and employment deadlines to the first 6-12 months of operation (verified in Consortium Legal).