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LAOS: 16-Year Tax Exemptions on Offer to Special Economic Zone Investors

Tax exemptions of up to 16 years are now on offer to investors who back projects in any of the country’s 12 Special Economic Zones (SEZs). To qualify for the 16-year exemption, the project must be located in an area with a low level of infrastructure development (Zone 1), while an eight-year exemption is on offer for any projects in more developed areas (Zone 2). In both instances, the projects should be focussed on one of the country’s priority sectors – manufacturing, real estate, tourism, health, education or professional services. Once either exemption period has expired, tax will be levied at a reduced rate of 35%.

In an additional move, in the case of any overseas investors who purchase a property within an SEZ with a value of US$100,000 or more, they and their dependents will automatically qualify for 10-year multiple entry visas.

Content provided by Picture: HKTDC Research
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