Benefits of the Free Zone Regime

The established companies in this regime enjoy the following benefits:

Exemption on the import of merchandise necessary for the operation and administration of the company:

  • Machinery and equipment
  • Manufactures and semi-finished products
  • Other products needed for the operation
  • Packing material
  • Spare parts, components, and their parts
  • Chassis with a cabin from one to two tons of load capacity
  • Trucks or truck chassis
  • Pick up trucks with one or two tons of cargo capacity
  • Vehicles with a minimum size for fifteen passengers 

Remittance Waiver

Exemption of all taxes on profits. This benefit is granted according to the location and category of the company. As specifed by the place, it will be determined if it is located outside or inside the Greater Metropolitan Area.

Access to Training and Training Programs

In accordance with the Law of the Free Zones Regime, article 21, the beneficiary companies may request the incentive for education and  training, in favor of workers and aspiring workers, this in accordance with the regulation established in the Executive Decree No. 39081-MP-MTSS-COMEX, published in the official newspaper La Gaceta No. 144 of July 27, 2015, called “Regulation to Promote the Development of the Human Resource of the Companies Beneficiaries of the Free Zones Regime”.

Allowed Activities

Manufacturing companies which may or may not export.

  • Marketers (non-producers)
  • Service companies
  • ZF Park Administrators
  • Companies dedicated to scientific research.

Activities NOT Allowed

  • Banking, financial or insurance entities
  • Natural or legal persons dedicated to providing professional services.
  • Mining and hydrocarbon exploitation.
  • Production and marketing of weapons.
  • Electricity generation and commercialization.

Main Incentives Granted

No expiration

  • 100% tax exemption
  • Import tariffs for goods and services
  • Remittances and repatriation of capitals.
  • Interest income.
  • Value-added tax on local purchases of goods and services.
  • Stamp taxes.

With Defined Term

  • 10 years of exemption in transfer of real estate.
  • 10 years of exemption from patent and municipal taxes

Utility Taxes

General ISR: 30%

Incentives are granted according to:

  • Location
  • Activity to develop.

The company can enjoy either exemptions or preferential rates.

Differentiated Incentives Outside the GAM

Inside the GAM