Investment incentives can be accessed by foreign and domestic investors for specific investment projects.

Exemptions and allowable deductions are set out in Section 204 of the Economic Empowerment Tax Amendment

Act of 2016.

- Accessing Special Incentives

  • Economic Empowerment Tax Amendment Act of 2016
  • Amendments to Section 16 and related amendments to Section 204 (d)

Incentives Are Available For Investments In The Following Sectors:

  • Tourism
  • Manufacturing
  • Energy
  • Hospitals and medical
  • Housing
  • Transportation
  • Information Technology
  • Banking
  • Poultry
  • Horticulture
  • Exportation
  • Agricultural – food crop cultivation and processing including cocoa and coffee
  • Small and medium scale rubber and oil palm cultivation and processing

Capital Investment Requirement:

  • At least five hundred thousand (USD500, 000.00) for both foreign and domestic investors. If the investment is to
  • establish a hospital or health clinic, the minimum capital invested must be at least USD50, 000.