Guatemala's export incentives versus its neighbors
- Guatemala against the region
- Guatemala against the region
- Audited
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.
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
- Income-tax exemption under 29-89
- 10 years, textiles/apparel and ICT only
- Income-tax exemption, Guatemalan free zones
- 10 years users / 15 administrators, no extension
Sources
Related records
- Population, GDP and labor force: Guatemala versus the region (2024)
- Labor force at 7.5 vs 8.2 million: WDI versus ENEIC
- Guatemala's 2026 minimum wage for maquila and non-agricultural work
- Costa Rica's 2026 minimum wage versus Guatemala
- El Salvador's maquila minimum wage
- Honduras' 2026 maquila minimum wage
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.