1. Unique income tax of 15% (61% less than the general tax in National Customs Territory) for the Industrial Services User and Operating User. With this income tax rate, Colombia appears to have one of the most modern and competitive tributary regimes for the attraction of national and international investors.
2. No tax on machinery and spare parts.
3. No customs duty or tax for foreign construction materials.
4. Tax exoneration for Colombian construction materials.
5. Exemption from tax remittances to users who turn their profits abroad 66
6. No customs duty or tax on foreign inputs.
7. No tax on Colombian inputs in process of production.  
8. Absence of customs and foreign trade processes for incoming and outgoing payments to the Free-Tax Areas and extended deadlines.
9. A taxable double base does not exist.

Source: Araujo Ibarra & Asociados- Calcuation unity of investigation Cartagenad e Indias Puerta de las Américas

Today, Cartagena de Indias relies on 2 free trade zones: the Industrial Free Trade Zone of Goods and Services “La Candelaria” and the Industrial Free Trade Zone of Goods and Services of Cartagena or Zofranca S.A.

Candelaria Free Trade Zone

LOCATION

The Free Trade Zone of Goods and Services “La Candelaria” is located at the heart of the Industrial Zone of Mamonal, 9 kilometers from Downtown. It has an easy and quick access to ports through its own connection inside the country, way Rapid Access Corridor and Mamonal Detour, Gambote.

AREA

The total area of the Free Trade Zone “La Candelaria” is of 117 hectares, covered by the Free Trade Zone Regimen, with 38% of the available area for new users that would like to rent an industrial hangar or a lot that is appropriate for them. The remaining area is for exterior usage and parking.

PUBLIC SERVICES

The Free Trade Zone “La Candelaria” has a complete set of services and infrastructure: wide traffic ways, permanent vigilante and system access control, electrical energy to the level of 13.8 kya, phone lines and an optical fiber for the transmission of voice and data, supplies for drinkable and raw water, sewer system of served waters with modular black water treatment plants and natural gas supply.

Industrial Free Trade Zone of Goods and Services of Cartagena Zofranca S.A.

LOCATION

The Industrial Free Trade Zone of Goods and Services of Cartagena, ZOFRANCA S.A., is located 14 km from Downtown, in the industrial zone of Mamonal.

AREA

This zone covers 7.150 square meters and with developing areas of around 52.000 square meters.  The Free Trade Zone possesses a 120 meter-long marginal dock and the access canal has a draught of around 27 ft. .

AREA AND SERVICES

This area has 9 Cellars for storage of goods with an installed capacity of 15,895 M² physics, patios storage 5909 M^2.

At the end of 2009 will have a storage capacity of 60,000 barrels and tanks for the following year 30,000 additional barrels, discovered a storage area of 22,000 M², available for special projects and general cargo and infrastructure of public services such as: energy, water, sewerage, treatment plant, gas, telecommunications.

EXPASION PROJECT

The expansion project includes the extension of the Free Port regimen and the infrastructure of public services to a lot of 9.7 acres of land adjacent to existing facilities, which will 69.575.45 M² available for the installation of new users under the Free port regime, operated by ZOFRANCA SA

PUBLIC SERVICES

The energy supply goes to a distribution center at 13.000 watts and is then distributed in 3 high-voltage sub-stations, which work with transformers that convert energy into 220/V y 440/V.

The water supply in the city is distributed by Aguas de Cartagena (Waters of Cartagena).

The Free Zone has natural gas service, leadership, service to the sites close to industrial facilities. Its cost is billed directly by SURTIGÁS, according to market rates and with an integrated information system through our fiber optic node, which allows immediate access to voice and data services and closed circuit television.