What is a ZDEEP?
A Public Special Economic Development Zone (ZDEEP) is an extra-customs geographic area within Guatemalan territory, authorized by ZOLIC, intended for the development of industrial, commercial and service activities under a special customs regime.
This form is established in accordance with Decree 30-2008, which amends Law 22-73 of the Congress of the Republic of Guatemala.
Preferential Rates
A highly competitive foreign trade environment
Operational Capabilities
Who Can Be Users
ZDEEPs are open to different types of business actors
1. ZOLIC Properties
Proprietary facilities designated for industrial and logistics operations.
2. Private property
Land owned by private individuals or legal entities that is leased or held in usufruct by ZOLIC.
3. Public property
Land owned by the state, municipalities, or autonomous and decentralized entities, leased or granted for usufruct to ZOLIC.
For these areas, a favorable opinion from the State Property Directorate of the Ministry of Public Finance is required.
For these areas, a favorable opinion from the State Property Directorate of the Ministry of Public Finance is required.
Where Can a ZDEEP Be Installed?
A ZDEEP can be established under different ownership models
10-Year Income Tax Exemption Under Section 100%
VAT Exemption on Transactions Involving Foreign Trade
Exemption from DAI and Other Import Charges on Inputs, Machinery, and Equipment
Goods Not Abandoned
SAT Operates 24/7 to Ensure Streamlined Customs Processes
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ZDEEP
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Established Companies
Where Can a ZDEEP Be Installed?
A ZDEEP can be established under different ownership models
The ZDEEP regime offers one of the most competitive tax packages on the continent:
Permitted operations in a ZDEEP
The following transactions may be conducted in a Public Special Economic Development Zone (ZDEEP).