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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

Decree 29-89, free zone or ZDEEP: comparing the regimes

Dossier
Manual: opening a garment factory13-manual-fabrica.md
Domain
The 29-89 regime: benefits and qualificationincentivos-fiscales
Room
Invest · The 29-89 regime: benefits and qualification/invertir/incentivos-fiscales
Audited
not audited

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.

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 ISR usuario industrial zona francaverificado en dossier 03 §8.2
10 añosDecreto 65-89
Habilitación ZDEEP Michatoya por SATdossier 07 §3
abril 20212021

Caveat

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

Sources

Organizations named in the answer

  • Michatoya PacíficoA private multi-user park: land for sale or a completed building (buildings from 6,000 m²); 23 companies and ~Q1,000 million invested as of Jun-2025; a 1,600 ha master plan; the first phase of buildings is projected for delivery at the end of 2026; general manager José Pablo SalazarIndustrial park

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.