Special Development Zone Mariel


In September 2013 it was created the Special Development Zone Mariel (SDZM), which is located west of the city of Havana, at a distance of 45 km from this and with an area of ​​465.4 square kilometers. The area has very favorable logistical conditions and location, especially after the investment in the

Port of Mariel.

Is a space within the country that is not delimited of the customs demarcation where special regimes and policies are implemented, with the aim of promoting sustainable economic development through attracting foreign investment, technological innovation and industrial concentration, in order to increase exports, the effective import substitution and create new sources of employment, in constant coordination with the domestic economy.

Activities and priority sectors in ZEDM


  • Biotechnology and pharmaceutical industry
  • Renewable energy
  • Food industry
  • Tourism and Real Estate
  • Packaging industry
  • Agriculture
  • Telecommunications and Informatics
  • Infrastructure investments.

Foreign investment to be established in the area is governed by Decree-Law no. 313 "From Special Development Zone Mariel” and its complementary regulations.

Law no. 118 and its complementary norms are of supplementary application to foreign investment established in the SDZM. Notwithstanding the foregoing, the special regimes granted under the Act shall apply to these investments, when they find most beneficial.

In relation to the execution of investments in Cuba, it should be noted that in the Official Gazette no. 5 of 23 January 2015 was published Decree no. 327 Investment Process Regulation and its complementary rules, whose purpose is to regulate the essential elements of the investment process, in correspondence with the updating of the economic model.

Article 4 of the Decree reads as follows:

ARTICLE 4. In special areas of development of the country are met the specific regulations to be adopted for them. However, they comply additionally as corresponds, concepts, principles and provisions of this Decree in what is not contrary to the special rules and its operation.


Special Tax Regime for SDZM

All foreign investment established in the area pay all taxes levied on the No. 113 "Taxation System" of July 23, 2012 Act, with the adjustments set forth in the applicable law:

Income taxes: Exempt for 10 years. In cases that are of interest to the country the Minister of Finance and Prices may extend that period. Then a tax rate of 12% applies. Exemption from tax on reinvested profits.

Tax Labor force: Exempt

Taxes on sales and services: Exempt during the first year of operations, and then a 1% applies.
The international economic association contracts for the hotel, production or services management and rendering of professional services are exempt from this tax.

Customs tax: exempted by the resources, equipment and goods imported for purposes of investment process in the Zone. The General Custom of the Republic provides facilities for customs formalities required before and during the entry of goods into the Zone from abroad.

Contribution to social security: 14% to legal entities employing paid labor force.

Territorial contribution to local development: Exempt.

Taxes on personal income: Exempt foreign Investor’s natural persons

Environmental taxes: are paid with a reduction of 50% during the investment recovery.


Contact information the Office of the SDZM:

Desamparados street # 166 between Habana and Compostela, Habana Vieja, Havana, Cuba.

Tel.: (53) 7864 4240 to 47
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Website: www.zedmariel.com





   Decreto-Ley no. 313 “De la Zona Especial de Desarrollo Mariel” y sus normas complementarias.


   Decree-Law no. 313 Special Zone Development Mariel and related legislation


   Decreto-Legge n. 313 Zona Speciale Sviluppo Mariel e normativa derivata