PRIVILEGES IN PROMOTION ZONES

Privileges Zone 1 Zone 2 Zone 3
1.  Corporate income tax exemption.
3 years (only located in Industrial Estate)
7 years (only located in Industrial Estate)
8 years
2. 
Reduction of corporate income tax by 50% for 5 years after the exemption period.
5 years
3. 
75% reduction of import duty and tax on raw or essential materials for the manufacture of domestic sales.
5 years
4. 
Exemption of import duty and tax on raw or essential materials for the manufacture of exports.
1 years
1 years 5 years
5.   Import duty on machinery which is not included in the tariff reduction notification and which is subject to import duty at least 10%.
1 years 50% reduction
1 years 100% reduction 100% reduction
6.  
Allowance to double the cost of transportation, electricity, and water imcome earning.
10 years
7. 
Allowance to deduct from net profit up to 25% of the investment in the costs of installing infrastructure facilities.
 
 
 
 
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