Benefits and Incentives

The benefits and incentives applicable to Free Zones according to article 24 of Law 8-90 are the following:
  • The payment of income tax established by law 5911, of May 22, 1962, and its modifications, referring to companies by shares.
  • The payment of construction tax, loan contracts and the registration and transfer of real estate as of the constitution of the corresponding free zone operator.
  • The payment of tax on the constitution of commercial companies or capital increase thereof.
  • The payment of municipal taxes created that may affect these activities.
  • Of all import taxes, duties, customs duties and other related levies, which affect raw materials, equipment, construction materials, parts of buildings, office equipment, etc., all of them intended to: build, enable or operate in the free zones.
  • Of all existing export or re-export taxes except those established in sections f) and g) of Article 17 of the Law.
  • Patent taxes on assets or equity, as well as the Industrialized Goods Transfer Tax (ITBIS).
  • Consular rights for all imports for operators or companies in free zones.
  • The payment of import taxes, related to equipment and utensils necessary for the installation and operation of economic dining rooms, health services, medical assistance, child care, entertainment or, amenities and any other equipment that provides for the welfare of the working class .
  • The payment of import taxes on transport equipment that is cargo vehicles, garbage collectors, minibuses, minibuses for transporting employees and workers to and from work centers.
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