Decree 6-2021 changes to the free zone regime
- Free zones, ZDEEP and industrial parks
- Free zones, ZOLIC and ZDEEP in law
- Audited
Decree 6-2021, published on 1 June 2021, revived the free zone regime by rolling back the restrictions introduced by the 2016 reform and standardized the income tax (ISR) exemption at 10 years for industrial and service users, counted from the certification resolution issued by the Ministry of the Economy (MINECO); this point was verified against CP Audit in the audit of 2026-08-19. The supposed elimination of the Commercial User category is reported only by Lexology, whose URL returned a 403 during the audit, and CP Audit does not mention it: that claim has been downgraded to NOT VERIFIED and must be checked against the text of the decree in the Diario de Centro América.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Free zone ISR exemption for industrial and service users
- 100% for 10 years
Caveat
Sources
Organizations named in the answer
Related records
- Access to Public Information Act: an answer within ten days (art. 42, Decreto 57-2008)
- ZOLIC and its founding law (Decree 22-73)
- ZDEEPs: authorization and enablement under Decree 30-2008
- The Free Zones Law (Decree 65-89) and its authorization
- The maquila regime (Decree 29-89) outside zones and ZDEEPs
- Tax incentives: free zone versus ZDEEP
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.