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 model 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 facilities
Who can be a user
ZDEEPs are open to different types of business actors
1. ZOLIC Lands
Own spaces for industrial and logistic operations.
2. Private Property
Land of private individuals or legal entities leased or in usufruct in favor of ZOLIC.
3. Public Property
Land owned by the State, municipalities or autonomous and decentralized entities, leased or usufructed to ZOLIC.
These areas require a favorable opinion from the State Property Directorate of the Ministry of Public Finance.
These areas require a favorable opinion from the State Property Directorate of the Ministry of Public Finance.
Where a ZDEEP can be installed
A ZDEEP can be established under different ownership models
Exemption of 100% from ISR for 10 years
VAT exemption on foreign trade transactions
Exemption from IAD and other import charges on inputs, machinery and equipment
Goods not abandoned
SAT operational 24/7 for streamlined customs processes
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ZDEEP
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Installed companies
Where a ZDEEP can 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 operations may be carried out in a Special Public Economic Development Zone -ZDEEP-.