Free-zone rules: reforms, regulation 242-90 and user types

Dossier: Taxes and incentives03-impuestos.md
Domain: Taxes: income tax, VAT and withholdingimpuestos
Room: Invest · Taxes: income tax, VAT and withholding/invertir/impuestos
Audited: not audited

The Free Zones Act is Decree 65-89, amended by Decree 19-2016 and by Decree 6-2021 (which modified its Article 1). Its regulations are Government Agreement 242-90. After the 2016 reform the figure of the pure commercial user was eliminated; users producing goods, industrial users and service users remain, including those with commercial activity. The rates and operating costs of the private parks are not public (open item no. 11); the MINECO directory of authorized free zones has yet to be located.

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

Reglamento de la Ley de Zonas FrancasMINECO: Acuerdo Gubernativo 242-90vigente

Caveat

private park prices not public; MINECO directory yet to be located

Sources

MINECO — Decreto 65-89, Ley de Zonas Francas (texto)mineco.gob.gtconsulted Aug 19, 2026
Decreto 6-2021, reforma al art. 1 de la Ley de Zonas Francas — texto, Organismo Judicialww2.oj.gob.gtconsulted Aug 19, 2026
MINECO — Acuerdo Gubernativo 242-90, Reglamento de la Ley de Zonas Francasmineco.gob.gtconsulted Aug 19, 2026
inbers.com — zonas francas en Guatemala: qué son y su tratamiento (resumen de asesor)inbers.comconsulted Aug 19, 2026

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.