Exemptions under the Free Zones Law (Decree 65-89)

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).

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.