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Incentives for foreign-invested companies

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Special tax treatment

Special tax treatment
Taxes Eligibility Types of tax relief Investment requirements
National taxes Corporate and personal income tax Any operation that is conducted by a foreign-invested company residing in a free economic zone and declared eligible by the review and resolution of the Free Economic Zone Committee Full relief for five years, and 50% relief for the next two years
  • USD 30 million or more (manufacturing, etc.)
  • USD 20 million or more (tourism, etc.)
  • USD 10 million or more (logistics, etc.)
  • USD 2 million or more (any research establishment employing 10 persons or more)
Any operation conducted by a foreign-invested company occupant of a free economic zone Full relief for three years, and 50% relief for the next two years
  • USD 10 million or more (manufacturing)
  • USD 10 million or more (tourism, etc.)
  • USD 5 million or more (logistics, etc.)
  • USD 5 million or more (health care provider)
  • USD 1 million or more (any research establishment employing 10 persons or more)
  • USD 10 million or more (service providers)
Any development project that addresses planning, financing, design, construction, marketing, leasing, sale, etc. in order to develop a free economic zone Full relief for three years, and 50% relief for the next two years
  • USD 30 million or more; or the total cost of the development project for the free economic zone amounting to USD 500 million or more, where foreign investors hold 50% or more interest in the project
Customs duties Any operation conducted by a foreign-invested company occupant of a free economic zone or by a foreign-invested company that is also a developer of the development project for the zone Full relief from customs duties, excise tax and value-added tax (five years, 100%) The introduction of capital goods falling within the scope of Articles 2 (1) 8 and 2 (1) 9 of the FIPA
Any operation conducted by a foreign-invested company occupant of a free economic zone or by a foreign-invested company that is also a developer of the development project for the zone Full relief from customs duties (five years, 100%)
Municipal taxes Acquisition tax Any operation conducted by a foreign-invested company occupant of a free economic zone or by a foreign-invested company that is also a developer of the development project for the zone Full relief for seven years, and 50% relief for the next three years -
Property tax Foreign-invested companies Full relief for ten years, and 50% relief for the next five years -
Any operation conducted by a foreign-invested company occupant of a free economic zone or by a foreign-invested company that is also a developer of the development project for the zone Full relief for six years, and 50% relief for the next four years -