Phase I Planning Plan

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Basic Infrastructure

Phase I will be developed in an area of 860 hectares, with the following basic infrastructures foreseen:

Planned Internal Basic Infrastructure:

  • Earthworks;
  • Road Network (Paving);
  • Rainwater Network;
  • Wastewater network;
  • Drinking Water supply Network;
  • Pumping stations (sewers);
  • Electric Network;
  • Telecommunications Network;
  • Fire fighting Network;
  • Sealing;
  • Control Posts.

Planned External basic Infrastructure:

  • Water treatment station (ETA);
  • Domestic/industrial wastewater treatment plant (WWTP)
  • Electric substation + High Voltage transmission lines.






Investment Sectors

Taking into account the proposed strategic objectives, previous studies recommend that investments in the Dande Free Zone be directed to the following sectors:

  • Light, medium and heavy industry;
  • Logistics and distribution;
  • Education, vocational training, research and innovation;
  • Leisure, hospitality and tourism;
  • Residential real estate;
  • Other industry support services

Investiment Guide

In accordance with article 15th of Presidential Decree No 4/21, of 4 January, Regulation of the Law on Free Zones, the investor interested in developing an activity in the Free Zone must submit the investment project to the Management Entity of the respective Free Zone, joining the following elements:

  • Social pact and investor's commercial register;
  • Power of attorney conferring powers to perform the act, if applicable;
  • Detailed description of the project;
  • Technical, economic and financial feasibility study of the project;
  • Project Implementation Schedule;
  • Environmental impact study;
  • Plan for training national staff, succession and replacement of expatriate workforce, if applicable.
For licensing purposes, investors will have access to the services available at the Investor's Office.

Special Regimes, Benefits and Facilities

According to the legislation and regulations in force, the following special regimes and respective benefits are foreseen:

  • Tax and Customs Regime – approved and published;
  • Exchange and Financial Regime – in progress;
  • Migration Regime – in progress;
  • Work Regime – in progress;

A set of administrative facilities for investors with simplified and priority access to the following services are also provided through the Free Zone Investor's Desk:

  • Commercial and Notary Registration;
  • Licensing Services for Commercial and Industrial Activities;
  • Transport and Logistics Services;
  • Licensing Services for Environmental and Tourism Activities;
  • Licensing Services for Allotment, Urban Planning and Construction Activities Social Security Services;
  • Migration and Foreigner Services;
  • Services of the General Tax Administration.

Tax and Customs Regime - Law No. 8/22 - Tax Benefits Codes

The tax and customs regime was approved and is contained in Law nº 8/22 - Law approving the Tax Benefits Code, 14th of April. For Free Zones, the following tax and customs benefits are provided:

1.Industrial Tax:

  • Reduction of the settlement rate for industrial tax to 15%;
  • Reduction of the Industrial Tax rate for commercial, industrial activities or services exclusively aimed at exporting outside the customs territory to 8%;
  • Reduction of the Industrial Tax rate for activities exclusively involving agriculture, aquaculture, beekeeping, livestock, fishing, and forestry, with the exception of logging, to 8%.
2.Capital Investment Tax:

  • Exemption from Capital Investment Tax, in relation to profits generated by the exercise of activities and distributed to the partners and shareholders of companies;
  • Reduction of the Capital Investment Tax rate applicable to capital operations, in relation to the payment of royalties, interest and any other remuneration for services, technical assistance, technology transfer, loans and financing, equipment rental and full service from third countries to users of Free Zones to 5%.
3.Property Tax:

  • Exemption from payment of Property Tax for the acquisition of real estate in the Free Zone that is intended for the promotion of investment operations, under the terms defined in the respective legal diploma;
  • Exemption from payment of Property Tax for the ownership of the properties located for the office and the establishment of investments.
4.Customs Taxes :

  • Import, export and re-export operations of goods, capital goods, accessories and other tangible goods are exempt from paying customs duties, with the exception of fees derived from the provision of services.

Legislation and Regulations

For a better reference and legal framework of Dande Free Zone, we suggest consulting the following legal instruments:

  • Law No. 35/20 – Law on Free Zones, 12 October;
  • Law No. 8/22 - Law approving the Tax Benefits Code, 14 April;
  • Presidential Decree No. 4/21 – Regulation of the Law on Free Zones, 4 January;
  • Presidential Order No. 62/2021 - Creates the Barra do Dande Integrated Development Free Zone (ZFDIBD), 9th of May.