Full exemption from corporate income tax (ISR) for ten years, "counted from the date of notification of the resolution granting qualification", plus temporary suspension of import duty (DAI) and VAT on imports of machinery, raw materials and inputs (art. 12 bis of the consolidated text published by the tax authority (SAT), verified in the 2026-08-22 audit). Since Decree 19-2016 the benefits apply "exclusively to the apparel and textile industry" (chapters 50–63 of the Harmonized System) and to ICT services provided by call or contact centers — the only two sectors that keep the regime. A company enjoying the ISR exemption under 29-89 also pays no solidarity tax (ISO) (art. 4(d) of Decree 73-2008, verified in dossier 03).

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Exención de ISR100% por 10 años desde notificación de la calificaciónart. 12 bis Dec. 29-89 vigente

Sectores elegibles tras Dec. 19-2016vestuario/textil (cap. 50–63 SA) y TIC/call centersdesde 2016

Art. 12 suspends payment of customs duties and import taxes (VAT included) on raw materials, semi-finished and intermediate products, materials, containers, packaging and labels needed in order to export, in line with the lists authorized in MINECO's qualification resolution, for up to one (1) year from acceptance of the import customs declaration or of the FAUCA. The text in force, as amended by Decree 19-2016, contains no extension clause: the rule allowing an extension "once only and for up to an equal period", requested 30 days before expiry, appears solely in the original 1989 text (SICE/OAS) and did not survive the reform — corrected in the 2026-08-22 audit. Whether any extension route survives through CAUCA/RECAUCA or regulation remains to be confirmed with the tax authority (SAT) before modeling input inventories beyond 12 months.

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Plazo de admisión temporalhasta 1 año desde la declaración aduanera o FAUCAart. 12 Dec. 29-89 reformado por Dec. 19-2016

Prórroga en texto vigenteno contempladatexto consolidado 2026

Extension route via CAUCA/RECAUCA or regulation to be confirmed with SAT

The law assigns the application, with its technical and economic report, to MINECO's Industrial Policy Directorate (art. 20) and the qualification resolution to the Ministry (art. 22); the adviser consulted calls it the "Directorate of External Trade Policy" and dossier 03 records it as "Directorate of Foreign Trade Policy / DACE" — the unit's current name remains to be confirmed. Eligibility: production, processing, assembly or packing for export by a company legally incorporated in Guatemala; the adviser adds exporting at least 80% of output, a percentage that does not appear in the consolidated text of Decree 29-89 and should be treated as an administrative criterion to be confirmed with MINECO. The file, per the adviser: the deed of incorporation, an export plan with projected employment, a list of machinery, inputs and projected value added, and a copy of the property lease. The official requirements page (portal.mineco.gob.gt/requisitos-29-89) did not resolve during the session; the official list must be downloaded in the data phase.

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Exportación mínima según asesor80% de la producción2026, criterio no hallado en la ley

The 80% requirement and the file checklist come from an adviser (tier c); MINECO's official list was not downloaded

Statutory deadline: the Directorate issues its opinion "within a period of no more than thirty (30) days" from filing of the application (art. 21) and MINECO resolves "within a period of no more than fifteen (15) days" from that opinion (art. 22): 45 days in all, with the law not specifying whether they are business days (settled in the 2026-08-22 audit against SAT's consolidated text). In practice, the adviser consulted cites 30–45 business days "depending on the quality of the file". No fee or charge for the procedure was found.

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Dictamen de la Dirección≤30 días desde la solicitudart. 21 Dec. 29-89

Resolución del MINECO≤15 días desde el dictamenart. 22 Dec. 29-89

Plazo práctico según asesor30–45 días hábiles2026

Procedure fee not found; the law does not say whether the days are business days

Companies under 29-89 file the Statistical Return and the Sworn Declaration of compliance with labor obligations "during the first twenty days of January each year", with MINECO's Industrial Policy Department through SEADEX Web (note in AGEXPORT Hoy, 13 Jan 2016; corrected in audit, where "40 days" had previously been stated; the deadline in force is to be confirmed). MINECO also publishes a PDF with entity, tax ID (NIT), investment, employment and wages for the companies in the regime (2022 cut-off), which the dossier proposes mining in the data phase as the best public base for sizing real plants.

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Plazo de boleta estadística y declaración juradaprimeros 20 días de eneronota 13-ene-2016; vigencia por confirmar

Registro público de calificadasPDF MINECO Inversión, empleo y salarioscorte 2022

The January deadline is taken from a 2016 note; whether it is still in force is to be confirmed. The 2022 MINECO PDF has not yet been mined

The three routes lead to the same tax destination: an industrial user in a free zone (Decree 65-89) obtains a 10-year income-tax exemption and exemption from VAT and import duty on imports (verified against the text of the decree in dossier 03); locating in a ZDEEP under Decree 22-73 (for example Michatoya Pacífico, authorized by the tax authority (SAT) since April 2021) bundles the regime together with the physical park. The practical difference: 29-89 lets you site the plant anywhere, including leased space in any park; the free zone and the ZDEEP tie the benefit to the enclosure.

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Exención ISR usuario industrial zona franca10 añosDecreto 65-89

Habilitación ZDEEP Michatoya por SATabril 20212021

The text of Decree 65-89 and Michatoya's authorization date were verified in dossiers 03 and 07, not in this one

No. The National Tourism Promotion Act (Decree 25-74) included tax incentives, but was repealed in 1997: Decree 117-97, the Act Suppressing Exemptions, Exonerations and Deductions, repeals in article 1, item 7, article 10 of Decree 25-74, and in item 6 subparagraphs a), b) and c) of article 30 of Decree 1701 (the INGUAT Organic Act) — verified in the tax authority's PDF. ECLAC (CEPAL), citing ICEFI 2007, concludes that 'Guatemala currently has no tax incentive whatsoever for tourism investment'. The dossier's operational conclusion: as of August 2026 the general tax regime applies and, if the project qualifies, the Free Zones/ZDEEP Act (lodging is probably not an eligible activity — to be verified). The 10-year exemption regime is only a bill without a committee report (6811).

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Incentivo fiscal sectorial vigenteningunoago 2026

DerogatoriaDecreto 117-97 art. 1 num. 6 y 71997

eligibility of lodging under free zones/ZDEEP still to be verified

Article 21, subparagraph b) of Decree 1701 (the INGUAT Organic Act, as amended by Decree 7-80) establishes a 'tax of ten per cent (10%) on lodging, charged on the rate excluding food and other services, in hotels, motels, campsites, guesthouses and other accommodation centers'; it falls on the user and is collected under INGUAT's regulations. It is not charged on lodging for monthly periods or of thirty consecutive days — relevant to medium-term rentals and to the design of any charge on platforms. That in practice only establishments registered with INGUAT pass it on is a press description, not statutory text. Collections: Q191.69 M in 2024, Q197.46 M in 2025 and Q117.07 M in January–July 2026.

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Tasa10% sobre tarifa de hospedaje (excluida alimentación)vigente

Recaudación impuesto de hospedajeQ191.69 M2024

Recaudación impuesto de hospedajeQ197.46 M2025

Recaudación impuesto de hospedajeQ117.07 Mene–jul 2026

Initiative 6811 was received by Congress on 29-Jul-2026 (the Tourism Committee, with INGUAT and the private sector) and referred to committee on 11-Aug-2026; it has no committee report. According to the press it proposes a 100% exemption from income tax (ISR) for 10 non-extendable years from the start of operation for three categories — cultural/nature boutique hotel (up to 40 rooms), convention destination hotel (minimum 100) and ultra-luxury (minimum 40) — and also for refurbishments; an ISR exemption for non-residents on related royalties and technical services; and a 100% exemption from import duties and import VAT during construction and the second year of operation. The minimum capital investment (excluding land) would be 12,000 / 28,000 / 100,000 monthly non-agricultural minimum wages (boutique / convention / ultra-luxury) — the unit is minimum wages, not quetzales; to be checked against the text of the bill. It creates Foditur with an initial Q300 M plus sources such as 5% of the air departure tax, extends the lodging tax to platforms, and sets up a new Board chaired by the Ministry of the Economy, a Director General serving 6 years and a Tourism Single Window. The director of INGUAT calls it 'premature' to project any impact. The dossier asks that the text be read at congreso.gob.gt before it is quoted to an investor.

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Exención ISR propuesta100% por 10 años improrrogablesiniciativa, sin dictamen ago 2026

Inversión mínima (salarios mínimos no agrícolas mensuales)12,000 boutique · 28,000 convenciones · 100,000 ultra-lujoiniciativa

FoditurQ300 M inicialesiniciativa

Ingreso al Congreso29-jul-2026; a comisión 11-ago-20262026

bill without a committee report; content per the press — read the text of the bill at congreso.gob.gt

Decree 65-89 (1989) exempts free-zone operating companies from all taxes and duties on imports of machinery, equipment and materials used to build the zone's infrastructure, and from corporate income tax (ISR) for fifteen (15) years on income from the administration activity. Users producing industrial goods or services receive an ISR exemption for ten (10) years counted from notice of the qualification resolution; both terms were checked against the text of the law in the audit of 2026-08-19. Users are also exempt from VAT (IVA) on transfers of goods inside the zone, from the tax on the sale and exchange of real estate located in it, and from stamp duties on the transfer documents. Since 2016 the commercial-user category no longer exists (Decree 19-2016).

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Exoneración de ISR para administradoras de zona franca15 añosvigente (texto Decreto 65-89)

Exoneración de ISR para usuarios productores10 años desde notificación de calificaciónvigente (texto Decreto 65-89)

Decree 29-89 (1989), the Law for the Promotion and Development of Export and Maquila Activity, grants full exemption from corporate income tax (ISR) for 10 years on income from the qualified activity, and suspension of duties and VAT (IVA) on machinery, equipment and raw materials under the temporary admission regime, with a re-export deadline of 1 year. Qualification is granted by the Ministry of the Economy (MINECO) by resolution. Since the Decree 19-2016 reform the benefits have been confined to apparel and textiles, call/contact centers and software development. The detail of the benefits comes from a private firm's guide (2026) and must be checked article by article against the consolidated text published by FUNDESA and SICE/OAS. The actual costs and timelines for qualification before MINECO were not found in consolidated form.

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Exoneración de ISR bajo 29-8910 añosvigente (según guía 2026)

Plazo de reexportación en admisión temporal1 añovigente (según guía 2026)

benefits cited from a commercial source [C]; articles still to be verified; qualification fees and timelines not public

The Emergency Law for the Conservation of Employment (Decree 19-2016) was passed as a matter of national urgency by 112 votes to 10 and took effect on 31 March 2016. It responded to Guatemala's commitments at the WTO to eliminate export subsidies. It confined the benefits of Decrees 29-89 and 65-89 to three sectors: (i) apparel and textiles, (ii) call/contact centers and (iii) software development, while confirming the income-tax exemption for up to 10 years and the temporary suspension of duties. It also abolished the commercial-user category (marketing/re-export) in free zones. An investor outside those three sectors has no access to these regimes today, except for the activities reopened in free zones by Decree 6-2021.

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Votación Decreto 19-2016112 a favor / 10 en contramarzo 2016

Entrada en vigor31 de marzo de 20162016

Sectores que conservan beneficios3 (vestuario/textiles, call centers, software)desde 2016

secondary sources; the text of the decree was not read directly

Decree 6-2021, passed by 84 votes, removed the ban on 13 activities that had been excluded from the free-zone regime, among them tourism/hotels and ceramic products. MINECO put the expected effect at some 32,000 jobs and more than US$300 million in investment; that is an official projection, not an observed figure. The full list of the 13 reopened activities is not transcribed in the dossier and must be read in the text of the reform. Nor is there an official list of authorized free zones or of active users; the dossier proposes requesting one from MINECO.

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Votación Decreto 6-202184 votos2021

Actividades cuya prohibición se suprimió132021

Empleos proyectados por MINECO (proyección, no observado)~32,0002021 (proyección)

Inversión proyectada por MINECO (proyección, no observado)>US$300 millones2021 (proyección)

official MINECO projection, not an observed figure; the list of 13 activities is not transcribed

ZOLIC is the Santo Tomás de Castilla Free Industrial and Trade Zone, created in 1973 by Decree 22-73 (the ZOLIC Organic Law). Decree 30-2008 amended that law and enabled the ZDEEP (Public Special Economic Development Zones), which extend the regime beyond the original enclosure to the rest of the country. The industrial chamber (CIG) cites as benefits the VAT (IVA) exemption on taxable acts inside the zone destined for foreign trade and the exemption from stamp duties. Authorization and enablement of a ZDEEP is governed by a ZOLIC board resolution, cited as 433-2010, a number still to be confirmed against the PDF. ZOLIC publishes a list of active ZDEEP, but it is an institutional-promotional site: the official number of authorized ZDEEP and of installed users was not verified.

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Creación de ZOLIC1973 (Decreto 22-73)1973

board resolution number still to be confirmed; ZDEEP list from a promotional source; count not verified