Area of a country where companies are very lightly taxed
"Free port" redirects here. Not to be confused with various places named Freeport.
"Porto franco" redirects here. Not to be confused with Brazilian city Porto Franco.
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After a discussion, consensus to merge this into Free-trade zone was found. You can help implement the merge by following the instructions at Help:Merging and the resolution on the discussion. Process started in May 2023.
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Free economic zones (FEZ), free economic territories (FETs) or free zones (FZ) are a class of special economic zone (SEZ) designated by the trade and commerce administrations of various countries. The term is used to designate areas in which companies are taxed very lightly or not at all to encourage economic activity. The taxation rules and duties are determined by each country.[1] The World Trade Organization (WTO) Agreement on Subsidies and Countervailing Measures (SCM) has content on the conditions and benefits of free zones.[2]
Some special economic zones are called free ports. Sometimes they have historically been endowed with favorable customs regulations, such as the free port of Trieste.
^Мarynсhak, Yеvhеn (2019). IMPORTANCE OF A FREE ZONES FOR PUBLIC FINANCES. Theoretical and methodological approaches to the formation of a modern system of enterprises, organizations and institutions' development (1st ed.). Dallas: Primedia eLaunch LLC. pp. 157–158. doi:10.36074/tmafmseoid.ed-1.15. ISBN 978-1-64669-378-8. S2CID 212956756.
^"WTO Subsidies and Countervailing Measures: overview. Agreement on Subsidies and Countervailing Measures ("SCM Agreement")". www.wto.org. World Trade Organization. Archived from the original on 23 December 2020.
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