General Incentives
Corporate Income Tax
Duty Import Excemption
Land Rental
Up to 17%
Incentive tax rate
10%, 15% or 17% for the duration of 10, 15 years or total project life
0%
Tax exemption
Tax exemption (0% for 2 or 4 years) and tax reduction (50% for 4, 5 or 9 years)
For Fixed Assets
Import Duty Exemption
For Raw Materials, Supplies, Components
Import Duty Exemption
- Imported to process and manufacture exported goods
- Not produced domestically yet within 5-year period
Up to 19 Years
Land Rental Exemption
- Maximum 03 years under construction stage
- 3, 7, 11, 15, 19 years or the whole rental period depending on the project’s location and industry
Free or 50% Reduced
Land Tax