Skip to content

Latest figures

What export incentives does Guatemala offer and how do they look against its neighbors'?

According to the cited documentsRegional benchmark

Income-tax exemption under 29-89

10 years, textiles/apparel and ICT only

In forceDecreto 19-2016

Guatemala 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.

Read moreRead less
  • Income-tax exemption, Guatemalan free zones10 years users / 15 administrators, no extensionIn forceDecreto 65-89

Sources

  • Organismo Judicial

    Texto del Decreto 19-2016

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