Tax Incentives
TAX INCENTIVES ACCORDED TO SEZ INVESTORS ARE PROVIDED FOR UNDER THE RESPECTIVE LAWS
TAX HEAD | TAX CHARGE |
Imported Goods |
Fully Exempt
Exercise Duty
Value Added Tax (VAT) 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 |
|
100% allowance on capital expenditure on building and machinery |
Local Government fees |
Exempt
|