Among the main changes, the provinces of Cutervo, Jaén, and San Ignacio, in the department of Cajamarca, are expressly included within the scope of the benefits under the Amazon Law, except for the district of Cutervo.
Likewise, the composition and scope of the Executive Committee are amended, expanding its mandate from the exclusive promotion of private investment to the promotion of both public and private investment, with an emphasis on scientific research, technological development, and innovation.
Institutional coordination is also strengthened through the participation of CONCYTEC and the SINACTI in project evaluations.
Likewise, the Income Tax exemption is maintained for Amazon-region taxpayers whose principal activities involve agriculture and/or the transformation or processing of native and/or alternative crops; however, the list of covered products is expanded and updated. Newly included crops include: rough cotton, turmeric, guarana, macadamia, pepper, bananas, oranges, sacha inchi, hard yellow corn, Tahiti lime, and chili peppers in all varieties.
Finally, a period of 120 days is established for the approval of the Law’s Regulations, which will be issued by Supreme Decree of the Ministry of Economy and Finance.
Effective Date: April 16, 2026
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