Investment Promotion Policies for Investor
Units with annual revenues of 400 million (Lak) or more are subject to the value-added system.
To be deducted at the rate of 5%
To be deducted at the rate of 10%
1. Salary 5%.
2. Purchase-sale of real estate 0.5% of the purchase and sale value.
3. Other income and customs fees within 50% of the rate prescribed by law.
50% of the rate specified in the Tax Act
The units that invest in the area are small businesses with an annual income of not more than 400 million (Lak) and above.
Units carrying out production activities deduct 1% of their gross income
Units carrying out commercial activities deduct 2% of their gross receipts
Units that carry out service activities deduct 3% of their gross income
Tax and Regulatory Treatment for Unregistered/Offshore Businesses in the Golden Triangle SEZ
Unregistered Businesses (No Local Presence in GTSEZ)
Offshore Export/Service Providers (Operating Outside GTSEZ)
To be deducted at the rate of 5%
To be deducted at the rate of 10%
Tax value-added 10%
Tax value-added following Tax law
Source: Tax department guidelines, Ministry of Finance No. 3579/dot, dated June 3, 2024.