- country
- Colombia
- incentives
- Industrial parks hosting multiple companies (manufacturing, services, commerce). Preferential income tax rate of 20% (vs 35% ordinary regime) for users with export commitments; suspension of customs duties (tariffs) and VAT on merchandise while it remains in the zone, with duties/VAT arising only when goods exit to national customs territory. Technology/software reported as a major share of new free-zone investment. Per Decreto 047 (Jan 30, 2024), new users (established after Dec 13, 2022) must submit an 'Internationalization and Annual Sales Plan' to MinCIT (2025 plan due by Sept 30) to keep the 20% rate, with annual performance reports due Jan 31 (large taxpayers) / Mar 31 (other users).
- zone type
- free_zone