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Tax Reduction

Tenants in Free Economic Zone
Tenants in Free Economic Zone - Tax type, Reduction period / reduction rate, Requirements (e.g. investment amount)
Tax type Reduction period /
reduction rate
Requirements (e.g. investment amount)
National tax Corporate tax
Income tax
5 years : 100%
2 years : 50%
  • Manufacturing: over US 30 million
  • Tourism: over US 20 million
  • Logistics: over US 10 million
  • R&D : over US 2 million (master’s degree, 3 yrs, 10 persons)
3 years : 100%
2 years : 50%
  • Manufacturing: over US 10 million ~ US 30 million
  • Tourism: over US 10 million ~ US 20 million
  • Logistics: over US 5 million ~ US 10 million
  • Business, Information & Creative Art Service: over US 10 million
  • Medical institution: over US 5 million
  • R&D: over US 1 million ~ US 2million(Master’s degree, 3yrs, 10 persons)
Tariff 5 years: exempted
  • Importing capital goods
Local tax Acquisition tax 15 years : 100%
  • Manufacturing: over US 10 million
  • Tourism: over US 10 million
  • Logistics: over US 5 million
  • Medical institution: over US 5 million
  • R&D: over US 1 million (Master’s degree, 3 yrs, 10 persons)
Property tax 10 years : 100%
3 years : 50%
Constructor of FEZ development project
Constructor of FEZ development project - Tax type, Reduction period / reduction rate, Requirements (e.g. investment amount)
Tax type Reduction period /
reduction rate
Requirements (e.g. investment amount)
National tax Corporate tax
Income tax
3 years : 100%
2 years : 50%
Over US 30 million or Over 50/100 of the investment and total development expense of FEZ is over US 500 million
Tariff 5 years: exempted Importing capital goods
Local tax Acquisition tax 15 years : 100% Over US 30 million or Over 50/100 of the investment and total development expense of FEZ is over US 500 million
Property tax 10 years : 100%
3 years : 50%