Incentive Information
Under the Eastern Special Development Zone Act, investors in the EEC will receive the best benefits.
Incentive Framework
Tax Incentive
Non-Tax Incentive
- Exemption of corporate income tax (CIT) on the net profit, derived from the approved business.
- Reduction of CIT on the net profit, derived from approved business.
- Deduction of annual loss incurred during the period of CIT exemption, from the net profit accrued after the expiration of CIT exemption period.
- Deduction of the investment capital of the approved business from net profit.
- Double deduction for the costs of transportation, electricity and water supply.
- Deduction of the cost of installation or construction of facilities used in the approved business from the net profit.
- Exemption of dividend from taxable income.
- Exemption of fees for goodwill, copyrights and other rights from taxable income.
- Exemption or Reduction of import duty on machinery, material imported for R&D, item imported to re-export, and raw materials and essential materials used in the business as specified.
- Exemption of export duties.
- Ownership of land in the promotional zone.
- Ownership of condominium in EEC area..
- Right to bring workforce into and residing in the country.
- Right to obtain EEC Work Permit.
All Incentive
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