Decree 6-2021 changes to the free zone regime

Dossier: Free zones, ZDEEP and industrial parks07-zonas-parques.md
Domain: Free zones, ZOLIC and ZDEEP in lawmarco-legal
Room: Law/ley
Audited: Audited

Decree 6-2021, published on 1 June 2021, revived the free zone regime by rolling back the restrictions introduced by the 2016 reform and standardized the income tax (ISR) exemption at 10 years for industrial and service users, counted from the certification resolution issued by the Ministry of the Economy (MINECO); this point was verified against CP Audit in the audit of 2026-08-19. The supposed elimination of the Commercial User category is reported only by Lexology, whose URL returned a 403 during the audit, and CP Audit does not mention it: that claim has been downgraded to NOT VERIFIED and must be checked against the text of the decree in the Diario de Centro América.

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 para usuarios industriales y de servicios en zona francaCP Audit: 100% por 10 añosdesde la resolución de calificación de MINECO (Decreto 6-2021, vigente desde jun-2021)

Caveat

elimination of the Commercial User category not verified against the text of the decree

Sources

CP Audit — beneficios de las zonas francas y modificaciones del Decreto 6-2021cpaudit.com.gtconsulted Aug 19, 2026
Lexology — reforma a la Ley de Zonas Francas (URL devolvió 403 en auditoría)lexology.comconsulted Aug 19, 2026

Organizations named in the answer

LexologyLaw-firm notes on IPRIMA rates (5-20% by category), OEA eligibility and the entry into force of the DUCA.Supplier

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.