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Saturday, September 12, 2026 · Guatemala CityQ7.6282 per US$+0.00%
ADVANCE GUATEMALA
Back to the researchIn research — sources cited, not yet in the verified archive

In depth

Tax incentives: Decrees 29-89, 65-89 and ZDEEP

Dossier
Sectors and investment opportunities08-sectores.md
Domain
The incentives, seen by sectorsectores/incentivos
Room
Economy/economia
Audited
not audited

Decree 29-89 (maquila and export, which covers textiles and call centers) grants a 100% income tax exemption for 10 years and suspension of duties on raw materials and machinery. Decree 65-89 (Free Zones) grants full income tax exemption for 10 years, VAT exemption within the zone and duty exemption (text held by the Ministry of the Economy, MINECO). ZDEEPs operate under ZOLIC, whose source cites Decree 30-2008; the decree number must be verified against the legal text. The official investment-promotion portal is Invest Guatemala, official-promotional in character. Prices and rates for industrial parks and free zones are not public: contact ZOLIC, Zeta La Unión or Parque Industrial Michatoya Pacífico and record the published offer rather than guessing at prices.

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

Decree 29-89 — benefitDecreto 29-89 (SICE/OEA)
100% ISR exemption for 10 years + suspension of tariffs on raw materials and machineryin force
Decree 65-89 — benefitMINECO — Ley de Zonas Francas
full ISR exemption for 10 years, intra-zone VAT and tariffsin force
ZDEEP — legal basis citedCongreso de la República, listado de decretos (captura 2026-09-02); ZOLIC
Decreto 22-73 (ZOLIC's organic law) as reformed by Congressional Decreto 30-2008, 30 Apr 2008in force

Caveat

the ZDEEP decree number (30-2008) is to be verified against the legal text; industrial park prices are not public

Sources

Organizations named in the answer

  • Michatoya PacíficoA private multi-user park: land for sale or a completed building (buildings from 6,000 m²); 23 companies and ~Q1,000 million invested as of Jun-2025; a 1,600 ha master plan; the first phase of buildings is projected for delivery at the end of 2026; general manager José Pablo SalazarIndustrial park

Directory of organizations

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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.