Area and legal status
The 12,577-hectare Incheh Borun Free Zone is in northern Golestan beside the Turkmenistan border and the Gorgan–Incheh Borun railway. It was created under the 2021 law; its organisation statute was approved and promulgated in 2023.
Documented railway
The KTI route runs from Uzen/Bolashak in Kazakhstan through Turkmenistan and Ak-Yayla/Etrek to Incheh Borun and Gorgan, approximately 930 km. Cargo can continue over Iran’s network toward southern ports or western markets, but direct services depend on train plans and operator agreements.
Legal incentives—subject to rules
- A 20-year income and asset tax exemption for authorised activity from the operation date stated in the permit, under Article 13.
- Free-zone procedures for goods entering the zone; commercial entry into mainland Iran remains subject to import formalities and duties.
- Foreign investment and ownership up to 100%, subject to registration, licensing and applicable law.
Operational constraints
The 1,520/1,435 mm gauge break, broad-gauge track capacity, transloading, quarantine, customs and border hours all affect time and cost. Published capacities must be treated as development targets, not guaranteed throughput.