Incentives and Facilities

The fiscal incentives for Investors of BEPZA include:

1.    Tax Holiday Facilities for 5 to 10 years
2.    Duty free import of machinery, equipment & construction materials 
3.    Duty free import of raw materials
4.    Duty free export of finished goods
5.    Relief from double taxation
6.    Exemption from dividend tax for tax holiday period
7.    Duty free import of two/three duty free vehicles for A & B type industries subject to certain conditions (For the projects approved before March 22, 2009)
8.    Full repatriation of profit, capital & establishment

The non-fiscal incentives include:

1.    100% foreign ownership permissible.
2.    Enjoy MFN status 
3.    Enjoy GSP benefits in EU countries, Japan, Australia, USA, Canada, Norway etc.
4.    No ceiling on foreign investment
5.    Foreign currency loan from abroad under direct automatic route (OBU facilities)
6.    Non-resident Foreign Currency Deposit (NFCD) allowed for ‘A’ type industries  
7.    Operation of FC account by ‘B’ and ‘C’ type industries allowed
8.    Residentship / Citizenship granted for foreign investors
9.    100% backward linkage raw materials, accessories are allowed to sell to export oriented industries inside and outside EPZs 
10.    Taking and offering subcontracting are allowed both inside and outside EPZ
11.    10% sale of finished products except garments
12.    10% sale of defective finished goods
13.    10% sale of surplus raw materials