SL

Issues that differ

Economic Zone

1

Income tax

10 Years exempted and 02 years reduced rate. Tax on service charge income is also exempted

2

Dividend Tax

Exempted 

3

VAT

Electricity and sales tax is exempted for 10 years excluding petroleum products.

4

Customs Duty

Fully exempted

5

Stamp Duty

Land registration duty is exempted

SL

Issues that differ

Economic Zone

1

Tax Holiday

For 10 years

2

Duty on Capital Machinery and other construction materials

Fully Exempted

3

Capital repatriation

Possible for full profit after tax

4

FDI Ceiling

No ceiling on FDI

5

Export Duty

Exempted

6

Industrial/Manufacturing area

Full area is declared as bonded area

7

Foreign loan

Permissible

8

FC Bank Account

Foreigners personal FC account is permissible

9

Tax on technical fees, management fees and other

Tax exempted

10

Capital gains of share transfer

Tax Exempted

11

Work permit issue for foreigners

5% of total foreign officer will get work permit at a time. Rest will get periodically 

12

Option for resident visa

Possible if invest $75,000 or more

13

Option for citizenship

Possible if invest $500,000 or more

15

Standard Guideline

Need to maintain different rules and regulation also govt. rules need to maintain