According to the cited documentsRegional benchmark
Income-tax exemption, Nicaraguan free zones
15 years operators / 10 years users, indefinitely extendable
Since Apr 2026Bloomberg Línea / LexLatinThe reform of the Export Free Zones Act, approved on 8-9 April 2026, grants 100% income-tax exemption for 15 years to zone operators and 10 years to users, renewable indefinitely with authorization from the free-zone commission (CNZF). The government presented it as a defense of competitiveness against its neighbours following company closures and capital flight to Honduras and Guatemala; LexLatin describes it as a strengthening of Nicaragua's position in the regional competition.