Fiscal Incentives
Imported Goods
Fully Exempt
Value Added Tax
Exercise Duty
Import Duty
Import declaration fee
Local Supplies
Zero-Rated
Value Added Tax
Corporate Tax
Preferential Rates
First 10 years - 10%
Next 10 years - 15%
Subsequent years - 30%
Local government fees
Exempt
Advertisement fees
Business service permit
Stamp Duty
Exempt
Withholding Tax
Payments of non-resident persons from SEZ companies
Dividents- Exempt
Gains on transfer of property- Exempt
Royalties, interest and service fees - Exempt in the first 10 years
Other payments (i.e commissions and rent) - 10%
Investment Deduction Allowance
100% Allowance on capital expenditure on building and machinery