According to the cited documentsRegional benchmark
Income-tax exemption under 29-89
10 years, textiles/apparel and ICT only
In forceDecreto 19-2016Guatemala offers Decree 29-89 (amended by Decree 19-2016), limited to apparel and textiles and to export ICT services, with full income-tax exemption for 10 years; and the free zones of Decree 65-89 (amended by Decree 6-2021) plus the ZDEEP (Decree 22-73), for industrial and services users (purely commercial activity excluded), with 10 years for users and 15 for zone administrators, and no renewal provided for. Against that, Costa Rica, the Dominican Republic, El Salvador, Honduras and Nicaragua exempt almost any exporting manufacturer or service provider, for terms of 15-20 years and, in several cases, renewable.
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- Income-tax exemption, Guatemalan free zones10 years users / 15 administrators, no extensionIn forceDecreto 65-89
