(Originally published on 21/Jul/2025)
With 52 years of trajectory, the Industry and Commerce Free Zone has
Comercio “Santo Tomás de Castilla” (ZOLIC) is a pioneer in Guatemala in the
Free Zones regime. From its Fiscal Predio in Izabal, it currently operates
with 51 active users, which demonstrates its strength as a platform for
investment, employment and economic development.
Aerial view of
ZOLIC.
Thanks to Decree 30-2008, ZOLIC now has the power to
authorizing and enabling the Public Special Economic Development Zones
ZDEEP, a strategic expansion of the model that seeks to decentralize
opportunities and to respond to the growing demand for competitive spaces for
attracting new investments.
The promotion of ZDEEPs is key to extending the impact of the ZDEEPs
of the ZOLIC regime to more regions of the country, generating conditions for the
favorable for nearshoring, logistical growth and development
inclusive industry.
What are ZDEEPs and why are they strategic?
The ZDEEPs are geographic areas delimited within the
The main objective is to decentralize investment,
promoting economic growth outside the major urban centers and
facilitate the installation of operations in safe and competitive environments.
Guatemala currently has 17 ZDEEPs authorized: 6 in
operation, 11 pending authorization by the Superintendence of
Tax Administration (SAT) as Auxiliary of the Public Function
Customs and 4 in the evaluation stage.
The ZDEEPs are strategic because they integrate multiple
objectives on a single platform: generation of formal employment, attraction of foreign
domestic and foreign investment, expansion of production infrastructure and
logistical strengthening.
Its legal framework offers legal certainty to investors,
which allows for long-term planning.
The ZDEEPs are strategic because they integrate multiple
objectives on a single platform: generation of formal employment, attraction of foreign
domestic and foreign investment, expansion of production infrastructure and
logistical strengthening.
In a global context marked by nearshoring, Guatemala
is positioned as an attractive destination, and the ZDEEPs offer ideal conditions for
to set up operations close to the North American markets, but without the
high costs of other more developed economies.
In a Public Special Economic Development Zone,
the following activities can be carried out: production, manufacturing,
transformation, assembly, commercialization, distribution, storage,
preserving, packing, repacking, packaging, handling, sorting and sorting, and
any other operation of goods for import or export.
Differentiating tax and logistical benefits
Companies operating within a ZDEEP have access to
tax incentives such as:
The tax benefits offered by the ZDEEP regime are as follows
translate into real advantages for investors.
The exemption of 100% from income tax during the period of
the first 10 years allows for reinvestment of earnings in growth, while
the release of VAT, IAD and other import charges reduces
significantly lower operating costs from day one.
In addition, the VAT exemption for acts within the zone and of
tax stamps on linked contracts provides greater financial flexibility and
administrative simplification. In addition to this, a key element for the
logistics security: the goods do not cause abandonment as long as there is an
This provides legal certainty and continuity to the
operations.
Taken together, these incentives make the ZDEEPs
highly competitive platforms for installing, expanding or relocating
operations with a long-term vision.
In logistical terms, the ZDEEPs offer:
- Location
access to Atlantic and Pacific ports. - Delegations
to streamline foreign trade. - Infrastructure
and perimeter security. - Simplification
of customs and operational procedures.
These advantages make ZDEEPs the ideal platforms
for activities such as export, assembly, logistics, agro-industry or
light manufacturing.
Positive impact of ZDEEPs
More than 13 thousand direct and indirect jobs created.
US$ 80 million cumulative investment and growing.
41 companies currently operate from a ZDEEP.
Guatemala has more than 6 million square meters of land with
approved as an extra-customs area in the ZDEEP, of which 4,798, 204 meters
square meters are already in operation. Nearly one million more square meters
are pending authorization by SAT.
Each zone has been designed to attract domestic and foreign investment.
international, complying with technical standards and responding to the needs of our customers.
logistics, industrial and commercial.
ZDEEPs in operation and their impact
ZDEEP PUMA I
With 12 years of operation, it is the oldest ZDEEP.
Located in Puerto de San José (Escuintla), it specializes in importing and exporting
export of hydrocarbons and fuels. It has a terminal for
storage for 1.2 million barrels and an initial investment of US$10
million.
PUMA II has recently been authorized and will be located at
two kilometers from the first one.
ZDEEP Puma I.
ZDEEP QUETZAL FREE ZONE
With one year of operation, located 4 km from Puerto Quetzal,
has 1,150,719 square meters authorized, with 77,000 square meters in
use. It houses 18 users operating in sectors such as auto parts, solar energy,
logistics and trade. Its initial investment amounts to US $$10 million.
ZDEEP Quetzal Free Zone.
ZDEEP ISTHMUS GATE
Located on the border with Mexico, it is positioned as an important
key logistics center. With 4 years of operation in 202,551 mts.
square houses 6 users with manufacturing operations,
agribusiness and food and beverage distribution. It has the only
Central Transfer Station in a ZDEEP, a key strategy that gives it a value-added
The company has added value in the facilitation of merchandise from Mexico to its users. Its
initial investment is US$$30 million.
ZDEEP Free Zone Puerta del
Isthmus.
ZDEEP MICHATOYA PACIFIC
With more than 10 million square meters
It is a world-class logistics hub, and is home to 15 companies from
and has a six-lane private road that connects
two main national routes. The initial investment amounts to US$23.
million.
ZDEEP
Michatoya Pacific.
ZDEEP GREEN HONEY
It is the first agro-industrial ZDEEP located in Rio de Janeiro.
Hondo department of Zacapa, in the eastern region of the country specializing in the
processing and transformation of Stevia leaf into sweetener
which is then exported. It occupies 23,544 square meters and
represents an investment of US$3.3 million.
ZDEEP Green Honey.
How a ZDEEP is created
The process begins with an application to ZOLIC for the assignment of a
property under lease or usufruct. Although the ownership remains with the
developer, ZOLIC acquires the authority to operate the zone.
Documents required: legal identification, RTU, etc.
updated, proof from the Land Registry, georeferenced plans, updated
and tax solvency. If the property has several owners, they must
submit the application as a whole.
ZOLIC provides support throughout the process,
ensuring that each ZDEEP complies with technical, legal and regulatory requirements.
infrastructure.
How to become a ZDEEP user
Individuals or legal entities may apply for
as users by submitting a letter addressed to the General Management of the Company.
ZOLIC with information on economic activity, duration of the lease
(minimum one year) and estimated number of jobs to be generated.
The requirements include official forms, documents
financial statements, feasibility studies, environmental and environmental permits, and
sectorial. The environmental instrument must also be processed before the
Ministry of Environment and Natural Resources MARN.
The final authorization will be issued by the Board of Directors of the Company.
ZOLIC.
The procedure is designed to ensure certainty
technical safety and environmental viability.
ZDEEPs promote economic growth, reduce the
regional gaps, formalize employment and enhance international competitiveness
of the country.
With a robust legal framework, clear incentives and comprehensive
territorial availability, represent a unique opportunity for those who
seek to invest with a long-term vision in Guatemala.
Would you like to learn more about ZDEEP
If you or your company are interested in learning more about our products and services, please contact us.
details the regime of the Special Public Economic Development Zones
(ZDEEP) in Guatemala, the benefits they offer and how to access them,
our institutional channels are at your disposal.
You can write to us at infomercadeo@zolicguate.com
Call us at +502 7961 5460
WhatsApp to 3572 9422
You can visit our official website www.zolicguate.com, where you will find
updated information, requirements, official documents, and news about the
progress of the ZDEEPs in the country.
We are just a message or call away. Always
you will find personalized attention in any of our channels