• Law No. 344 - Promotion of Foreign Investments

• Free expatriation of capital
• Free convertibility of currencies
• There is not minimum or maximum amount of investment
• Fair treatment to national or foreign investors
• Copyright Protection
• Access to financing in local banks
• Protection of the property and safety

Link to Law No. 344 - Promotion of Foreign Investments

• Laws of Free Trade Zones in Nicaragua. Decree Law No. 46-91

• Law of creation of the National Corporation of Free Trade Zones- NCFTZ, governing body of the free zone system in Nicaragua.

Link to Laws of Free Trade Zones in Nicaragua

• Tax Incentives

• 100% income taxes exemption
• Total exemption of taxes on transfer of immovable goods.
• Exemption of the payment of taxes on profits of capital.
• Municipal taxes total exemption
• Total exemption of taxes on machinery, equipment and raw material, transports and support services for Free Trade Zones.
• Added value tax total exemption
• Exemption of taxes on the transport equipment

• Law of creation of NCFTZ. It is the administrative body of all state free zones. The owner of the Industrial Park "Las Mercedes".