Benefits

Taxes

Income Tax 20% or 35%,calculated according to exports made

ARANCEL

VAT (Foreign Purchases)

VAT (Domestic purchases)

*Applies to users installed after 12 Dec 2022

Taxes

Income tax remains fixed at 20%.

ARANCEL

VAT (Foreign Purchases)

VAT (Domestic purchases)

*Applies to users installed before 12 Dec 2022

Colombia

35%

5% – 15%

19%

ZFO

20% - 35%

Industry and Commerce Tax Benefit (ICA)

Year 1

Exemption: 80 %.

Payment: 20 % Payment: 20

Year 2

Exemption: 70

Payment: 30 % Payment: 30

Year 3

Exemption: 60 %.

Payment: 40 % Payment: 40

Year 4

Exemption: 50 %.

Payment: 50 % Payment: 50

Year 5

Exemption: 40 %.

Payment: 60 % Payment: 60

Year 6

Exemption: 30 %.

Payment: 70 % Payment: 70

Year 7

Exemption: 20 %.

Payment: 80 % Payment: 80

Year 8

Exemption: 10 %.

Payment: 90 % Payment: 90

Year 9

Exemption: 5 %.

Payment: 95 % Payment: 95

Year 10

Exemption: 0 %.

Payment: 100 % Payment: 100

More Benefits

Benefit of national purchases exempt from VAT for the development of the corporate purpose.

No duties or Value Added Tax are paid for the import of equipment and primary materials related to the User's economic activity.

We offer custom-made construction of warehouses and offices without Value Added Tax.

Customs extraterritoriality.

Bunching of transport documents into a single import declaration.

Entry of the goods to Colombia with tariffs payment and VAT on foreign component.

Unlimited warehousing of foreign goods without payment of customs duty

Nacionalización de las mercancías en el momento en que los bienes son vendidos o retirados a Colombia.

(Territorio Aduanero Nacional – TAN).

No payment of tariff + VAT for capital goods, equipment, inputs and spare parts from abroad.

Partial nationalization: Companies can perform partial nationalizations of their inventory in order to relieve their cash flow.

Simplified customs processes, thanks to the Goods Movement Form (FMM) issued by the User Operator acting as DEX.

Temporary departure for repair: Industrial users can temporarily remove capital goods, parts, and spare parts from Zona Franca de Occidente without nationalizing them in order to repair in Colombia.

Temporary departures for processes in Colombia or the Rest of the World: Users may temporarily withdraw from Zona Franca de Occidente primary material; intermediate goods and final goods to be subject to partial processes in Colombia or the rest of the world.

Customs Transit: Customs transit operations are authorized from international ports and airports to Zona Franca de Occidente as well as between Zona Franca de Occidente and other free zones, allowing the movement of goods without the payment of tariffs or VAT.

The Troncal de Occidente Avenue is a modern dual carriageway that connects our Free Trade Zone with the main cities, ports of the country and El Dorado Airport.

Click on the map and access our location at Google Earth

Strategic location for imports and exports of goods and services.

Located 10 Kms from Bogota D.C. which is ideal for the entry of goods into the Capital.

Very close to El Dorado International Airport 45 minutes

The Regiotram electric train will pass through the front of Zona Franca de Occidente reducing people's travel time.