Priority Sectors
Priority sectors include manufacturing, natural resources such as fishing and forestry, aviation, commercial building, financial services, transport, broadcasting, human resource development and export oriented projects.
Holders of Certificate of Incentives
|
|
Duty
|
VAT
|
|
Capital Goods
|
0%
|
Deferred
|
|
Raw Materials
|
0%
|
20%
|
|
One non Utility Admn. Vehicle
|
0%
|
Deferred
|
|
Replacements Industrial Parts for the rehabilitation of privatised
enterprises
|
0%
|
Deferred
|
|
|
|
|
Corporation Tax
|
30%
|
|
Capital Allowance
|
100%
|
|
Withholding Tax on Dividends
|
10%
|
|
Withholding
Tax on Interest on foreign Sourced Loan
|
0%
|
|
Losses carried forward for 5 years
|
|
|
