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Sunday, August 30, 2026 · Guatemala CityQ7.6242 per US$+0.00%
ADVANCE GUATEMALA
Back to the researchResearched · unverified

The investor atlas

Tax benefits of the ZDEEP regime

Dossier
Institutions and investment promotion01-instituciones.md
Domain
Who receives an investorinstituciones
Room
Invest · Who receives an investor/invertir/instituciones
Audited
not audited

According to material published by ZOLIC and by private tax advisers, the ZDEEP regime offers exemption from income tax (ISR) for up to 10 years depending on the activity, temporary suspension of import duties (DAI) and of import VAT, and exemption from stamp taxes. The dossier takes these claims from a private advisory firm (Concilia, 2025) and from the press (Bloomberg Línea, 2022), not from the legal text; they have to be verified against Decree 30-2008 and its regulations before any decision is based on them.

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

Exención de ISR en ZDEEPConcilia (asesoría tributaria)
hasta 10 años según actividadrégimen vigente según difusión de asesor privado, 2025

Caveat

claim from a private adviser and the press; verify against the legal text

Sources

Organizations named in the answer

  • ConciliaA 29-89 adviser: the file (deed of incorporation, export plan with a jobs projection, list of machinery and inputs and of value added, lease contract), a 30-45 business-day process 'depending on the quality of the file', and a criterion of exporting at least 80% of outputSupplier

Directory of organizations

Related records

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.