Tax Incentives

TAX INCENTIVES ACCORDED TO SEZ INVESTORS ARE PROVIDED FOR UNDER THE RESPECTIVE LAWS

TAX HEAD TAX CHARGE
                Imported Goods

Fully Exempt
  Value Added Tax (VAT)
   Exercise Duty
  Import Duty
  Import declaration fee
         Local Supplies Zero-Rated
  Value Added Tax (VAT)


        Corporate Tax
 Preferential Rates
   First 10 years  - 10%
  Next 10 years - 15%
  Subsequent years - 30%


         Withholding Tax

 Preferential Rates
  Interest  - 5%
  Management - 5%
  Royalty - 5%
           Stamp Duty
Exempt


      Investment Deduction Allowance

100% allowance on capital expenditure on building and machinery

          Local Government fees

Exempt
   Advertisement fees
  Business service permit fees