- country
- Chile
- incentives
- 240-hectare zone in northern Chile (Iquique). 100% exemption from corporate income tax; 100% exemption from customs duties; 0% VAT on first sales; 0.8% import levy. R&D investment incentive: 35% tax credit for certified R&D contracts. Extension Zones adjacent: 0.52% special levy on goods sold there. Over 2,000 user companies. Managed by ZOFRI S.A. Eligible activities: manufacturing, exports, minerals trading, retail, assembly, warehousing; financial services excluded.
- zone type
- Free Trade Zone (Zona Franca)