Nueva Palmira Free Zone
Concession arrangement offered by the Government through a bid process

Colonia Free Zone
Concession arrangement offered by the Government through a bid process

Barranquilla Free Trade Zone
$0 - $2.4M in first three years depending on size of company assets
Must employ 0 to 50 nationals in first three years depending on size of company assets

Ruimveldt Industrial Estate
National Industry and Commercial Investment Ltd
Ministry of Industry, Tourism, and Commerce
No city in country with population greater than 1M
No city in country with population greater than 500K
No city in country with population greater than 300K
The Government has noted that existing industrial estates will benefit from the advantages of free trade zones when these come on-stream. There are no currently no free trade zones in Guyana.

Kandla Special Economic Zone
50% exempt for additional 5 years, then 50% exempt on reinvested earnings for additional 5 years
Positive foreign exchange earnings in five years
100% exempt from sales tax (central and state)
100% exempt from service tax, minimum alternate tax, and any other state government taxes

La Romana I Industrial Free Zone
Consejo Nacional de Zonas Francas de Exportacion
80% for products and serviced produced locally only
100% exempt from property transfer tax for 15 years
100% exempt from construction taxes, loan taxes, corporate formation tax, and municipal tax for 15 years
La Romana International Airport (La Romana)

Masan Free Trade Zone
Administration Agency of Masan Free Trade Zone, The Ministry of Knowledge Economy
Act on the Designation and Operation of Free Trade Zones
Manufacturing investment of $10 million; logistics investment of $5 million; no minimum requirement for high-tech firms
100% exempt from property tax for 15 years; 50-100% rent reduction for 50 years
100% exempt from local acquisition and registration tax for up to 15 years; cash grants and financial support for approved uses

Manisa Organized Industrial Zone
Through contract agreeement with Council of Ministers
30% to 90%, depending on size, location, and sector of investment
Until amount of tax reduction equals 15% to 50% of investment, depending on size, location, and sector of investment
$139K to $278K depending on location of investment
100% exempt from income tax on newly recruited employees
Excise tax support on goods used in production of electricty to the plants
Employer's contribution to insurance premiums are covered by Treasury
20% of electricty costs are covered by Treasury

Bangchan Industrial Estate
Industrial Estate Authority of Thailand Act

San Pedro De MacorÃ­s Industrial Free Zone
Consejo Nacional de Zonas Francas de Exportacion
80% for products and serviced produced locally only
100% exempt from property transfer tax for 15 years
100% exempt from construction taxes, loan taxes, corporate formation tax, and municipal tax for 15 years
Las Americas International Airport (Santo Domingo)

Nasr City Public Free Zone
General Authority for Investment and Free Zones
Annual service charge of 0.5% of investment capped at $1,000 fee
100% exempt from tax related to capital assets

Alexandria Public Free Zone
General Authority for Investment and Free Zones
Annual service charge of 0.5% of investment capped at $1,000 fee
100% exempt from tax related to capital assets

Jakarta Industrial Estate - Pulogadung
PT Persero Jakarta Industrial Estate Pulogadung
Through owning and operating industrial property
Government Regulation No. 142/2015 is set to provide incentives including tax holidays and allowances, along with reductions or exemptions from regional taxes; however the specific application is at MoF discretion.

Incheon General Industrial Complex
Industrial Sites and Development Act, and the Industrial Placement and Factory Act
Through application to local or provincial governments
Employment and training subsidies available to companies that newly employ 20 more individuals

Daejeon 1 General Industrial Complex
Industrial Sites and Development Act, and the Industrial Placement and Factory Act
Through application to local or provincial governments
Employment and training subsidies available to companies that newly employ 20 more individuals

Jeonju 1 General Industrial Complex
Industrial Sites and Development Act, and the Industrial Placement and Factory Act
Through application to local or provincial governments
Employment and training subsidies available to companies that newly employ 20 more individuals

Bayan Lepas Free Zone
Ministry of International Trade and Industry
100% exempt from repatriation tax on earnings

De Santiago Industrial Free Zone
Consejo Nacional de Zonas Francas de Exportacion
80% for products and serviced produced locally only
100% exempt from property transfer tax for 15 years
100% exempt from construction taxes, loan taxes, corporate formation tax, and municipal tax for 15 years
Cibao International Airport (Santiago de Los Caballeros)

Iksan National Industrial Complex

Bupyeong Juan Korea Export Industries National Industrial Complex

Seongnam General Industrial Complex

Seoul Digital National Industrial Complex

First Cavite Industrial Estate
First Cavite Industrial Estate Inc. and state development corporation
Through application for Developer and Operator License to the Authority

Phividec Industrial Estate-Economic Zone
Through application for Developer and Operator License to the Authority
Laguindingan International Airport (Cagayan de Oro)

Dakar Industrial Free Trade Zone
The zone stopped issuing licenses in 1999, and its exemption program expired in 2016

Surabaya Industrial Estate - Rungkut
Through owning and operating industrial property
Government Regulation No. 142/2015 is set to provide incentives including tax holidays and allowances, along with reductions or exemptions from regional taxes; however the specific application is at MoF discretion.

Port Said Public Free Zone
General Authority for Investment and Free Zones
Annual service charge of 0.5% of investment capped at $1,000 fee
100% exempt from tax related to capital assets
Port Said International Airport (Port Said)

Geomdan General Industrial Complex

Kingston Free Zone
Through concession or license agreement with the Authority
100% exempt from general consumptive tax on electricity or telecommunications
No city in country with population greater than 1M

Iquique Free Trade Zone
40-year concession arragement offered by the Government through an open bid process
Exempt from requirements to register importation and other requirements established for imports into the national territory

Bonaberi-Douala Industrial Zone
National Office for Industrial Free Zones
Reduced fixed-rate (15%) in 11th year to perpetuity
Exemption from foreign exchange control, exemption from import verification program

Punta Arenas Free Trade Zone
Sociedad de Rentas Inmobiliarias Ltda. (SRI)
40-year concession arragement offered by the Government through an open bid process
Exempt from requirements to register importation and other requirements established for imports into the national territory
Presidente Carlos Ibanez del Campo Airport (Punta Arenas)

Bangpoo Industrial Estate
Industrial Estate Authority of Thailand and Thailand Industrial Real Estate Development Company Limited
Industrial Estate Authority of Thailand Act
100% exempt from VAT and excise tax on imported raw materials and machinery

Katunayake Export Processing Zone
Greater Colombo Economic Comission Law No 4; Strategic Development Projects Act No 14
Reduced fixed-rate at 10% for additional two years, then reduced fixed-rate at 15% to perpetuity
Free transfer of shares; 100% exempt from turnover tax and excise duty
No city in country with population greater than 1M

Lat Krabang Industrial Estate
Industrial Estate Authority of Thailand Act
100% exempt from VAT and excise tax on imported raw materials and machinery

Grupo Zeta Free Zone

Arica Free Trade Zone
40-year concession arragement offered by the Government through an open bid process
Exempt from requirements to register importation and other requirements established for imports into the national territory

Addis Industrial Village Industrial Development Zone
Through an open bid process facilitated by the Authority

Baguio City Economic Zone
Through application for Developer and Operator License to the Authority

Santo Tomas de Castillo Free Zone

Yangsan General Industrial Complex

Karachi Export Processing Zone
Export Processing Zone Authority Laws, Rules and Regulations
Zone investment must be in foreign currency
100% exempt from sales tax on inputs goods and utility consumption

Krakatau Industrial Estate - Cilegon
Through owning and operating industrial property
Government Regulation No. 142/2015 is set to provide incentives including tax holidays and allowances, along with reductions or exemptions from regional taxes; however the specific application is at MoF discretion.

Leyte Industrial Development Estate

Laem Chabang Industrial Estate
100% exempt from VAT and excise tax on imported raw materials and machinery

Chittagong Export Processing Zone
Bangladesh Export Processing Zones Authority (BEPZA)
50% exempt in 3rd and 4th year; 25% exempt in 5th year
100% exempt from repatriation tax on capital and dividends

Cobija Commercial and Industrial Free Zone
Supreme Decree No 0470
Aprueba El Reglamento Del RÃ©gimen
Especial De Zonas Francas.
National Council of Free Trade Zones (CONZOF)
100% exempt from VAT and specific consumption tax

Ngaoundere Industrial Zone
National Office for Industrial Free Zones
Reduced fixed-rate (15%) in 11th year to perpetuity
Exemption from foreign exchange control, exemption from import verification program

Nsam-Mvan Industrial Zone
National Office for Industrial Free Zones
Reduced fixed-rate (15%) in 11th year to perpetuity
Exemption from foreign exchange control, exemption from import verification program

Puerto Plata Industrial Free Zone
CorporaciÃ³n de Zona Franca Industrial de Puerto Plata
Gregorio Luperon International Airport (Puerto Plata)

Zarqa Free Zone
Investment Law No 30/2014, Investment Incentives Regulation No 33/2015

Bonchon General Industrial Complex
Boncheon industrial Complex Operation Council - Gwangju Metropolitan City

Dalseong 1 (GIC - includes 10ha FIZ)

Hanam 1-3 General Industrial Complex

Bassa-Douala Industrial Zone

Pasir Gudang Free Zone
Ministry of International Trade and Industry
100% exempt from repatriation tax on earnings

Cavite Economic Zone

Adana Haci Sabanci Organized Industrial Zone
Adana Haci Sabanci Organized Industrial Zone Administration
Through contract agreeement with Council of Ministers
30% to 90%, depending on size, location, and sector of investment
Until amount of tax reduction equals 15% to 50% of investment, depending on size, location, and sector of investment
$139K to $278K depending on location of investment
100% exempt from income tax on newly recruited employees
Excise tax support on goods used in production of electricty to the plants
Employer's contribution to insurance premiums are covered by Treasury
20% of electricty costs are covered by Treasury

Bogota Free Trade Zone
$0 - $2.4M in first three years depending on size of company assets
Must employ 0 to 50 nationals in first three years depending on size of company assets
Port of Sociedad Portuaria Regional de Buenaventura
El Dorado Luis Carlos Galan Sarmiento Int'l Airport (Bogota)

Zeta Free Zone Catargo
Free Zone Regime Act No 7210, Act No 8794 and its Bylaws
100% exempt from withholding tax on royalties, fees, and dividends
100% exempt from sales tax on local purchas
100% exempt from tax on interest income and stamp duty; 100% exemption from municipal patent tax for 10 years
Juan Santamaria International Airport (San Jose)
No city in country with population greater than 500K

Montego Bay Free Zone
Through concession or license agreement with the Authority
100% exempt from general consumptive tax on electricity or telecommunications

Anseong 1 General Industrial Complex
Anseong Industrial Complex Management Co. Ltd.

Biyagama Export Processing Zone
Greater Colombo Economic Comission Law No 4; Strategic Development Projects Act No 14
Reduced fixed-rate at 10% for additional two years, then reduced fixed-rate at 15% to perpetuity
Free transfer of shares; 100% exempt from turnover tax and excise duty

Kawasan Berikat Nusantara Industrial Estate

MEPZ Special Economic Zone
50% exempt for additional 5 years, then 50% exempt on reinvested earnings for additional 5 years
Positive foreign exchange earnings in five years
100% exempt from sales tax (central and state)
100% exempt from service tax, minimum alternate tax, and any other state government taxes

Falta Special Economic Zone
50% exempt for additional 5 years, then 50% exempt on reinvested earnings for additional 5 years
Positive foreign exchange earnings in five years
100% exempt from sales tax (central and state)
100% exempt from service tax, minimum alternate tax, and any other state government taxes
Netaji Subhash Chandra Bose International Airport (Kolkata)

Noida Special Economic Zone
Indira Gandhi International Airport (New Delhi)

Mactan Economic Zone

La Romana II Industrial Free Zone
La Romana International Airport (La Romana)

Banwol Ansan National Industrial Complex

Cebu Light Industrial Park

Antalya Free Zone
Through formation of an enterprising committee and application to the Ministry
100% exempt from personal income tax for companies that export 85%

Mersin Free Zone
Through formation of an enterprising committee and application to the Ministry
100% exempt from personal income tax for companies that export 85%

Afyonkarahisar Organized Industrial Zone
Through contract agreeement with Council of Ministers
30% to 90%, depending on size, location, and sector of investment
Until amount of tax reduction equals 15% to 50% of investment, depending on size, location, and sector of investment
$139K to $278K depending on location of investment
100% exempt from income tax on newly recruited employees
Excise tax support on goods used in production of electricty to the plants
Employer's contribution to insurance premiums are covered by Treasury
20% of electricty costs are covered by Treasury

Villa Mella Industrial Free Zone
Joaquin Balaguer International Airport (Santo Domingo)

Medan Industrial Estate

Daegu Dyeing General Industrial Complex
Daegu Dyeing Industrial Complex Management Corporction

Las AmÃ©ricas Industrial Free Zone
Las Americas International Airport (Santo Domingo)

De San Isidro Industrial Free Zone
Las Americas International Airport (Santo Domingo)

ZIP Choloma Free Zone
Law of Industrial Zones of Processing for Exports - Decree No 131-98
100% exempt from repatriation tax on profits
100% exemption from municipal tax and asset tax
Ramon Villeda Morales International Airport (San Pedro Sula)

Chungju General Industrial Complex

Mactan Ecozone II

Subic Shipyard Special Economic Zone

Amata Nakorn Industrial Estate
Industrial Estate Authority of Thailand and Amata Corporation Public Company Limited

Ban Wa (Hi-Tech) Industrial Estate
Industrial Estate Authority of Thailand and Thai Industrial Estate Corporation Limited

Bang Pa-in Industrial Estate
Industrial Estate Authority of Thailand and Bangpa-in Land Development Company Limited

Bangplee Industrial Estate

Hemaraj Chon Buri Industrial Estate
Industrial Estate Authority of Thailand and Hemaraj Land and Development Public Company Limited

Map Ta Phut Industrial Estate

RIL Industrial Estate
Industrial Estate Authority of Thailand and RIL 1996 Company Limited

Wellgrow Industrial Estate
Industrial Estate Authority of Thailand and Well Grow Industries Company Limited

Shanghai Jinqiao Export Processing Zone
Administrative Committee of Jinqiao Export Processing Zone
Reduced fixed-rate at 15% for high-tech enterprises
Must be foreign-invested high-tech enterprise to qualify for reduced corporate tax
100% exempt on VAT on inputs and capex; reduced fixed-rate VAT at 13% for agricultural-related activities
This information exclusively covers the Export Processing Zone at this location. EPZs in China are typically situtated within larger zones (ETDZs), but are separated by customs barriers.

Zeta Free Zone Alajuela
Free Zone Regime Act No 7210, Act No 8794 and its Bylaws
100% exempt from withholding tax on royalties, fees, and dividends
100% exempt from sales tax on local purchas
100% exempt from tax on interest income and stamp duty; 100% exemption from municipal patent tax for 10 years
Juan Santamaria International Airport (San Jose)

ZOLI Indhelva Free Zone
Law of Industrial Zones of Processing for Exports - Decree No 131-98
100% exempt from repatriation tax on profits
100% exemption from municipal tax and asset tax
Ramon Villeda Morales International Airport (San Pedro Sula)

Kujang Industrial Estate

Sinpyeong Jangrim General Industrial Complex

MM2100 Industrial Town

St Petersburg Technology Innovative Special Economic Zone
Federal Law No 116-FZ, On Special Economic Zones in the Russian Federation
$2M, followed by $660,000 in first three years of operation
100% exempt from land tax for 5 years, property tax for 10 years
100% exempt from transportation tax; Social insurance contributions of 14% till 2017, 21% in 2018, 28% in 2019

Gateway City Industrial Estate
Industrial Estate Authority of Thailand and M.D.X. Public Company Limited

Kaeng Khoi Industrial Estate

Nong Khae Industrial Estate
Industrial Estate Authority of Thailand and Thai-German Ceramic Industry Public Company Limited

Samut Sakhon Industrial Estate

Aegean Free Zone
Through formation of an enterprising committee and application to the Ministry
100% exempt from personal income tax for companies that export 85%

Zonamerica Free Zone
Concession arrangement offered by the Government through a bid process

Zona Franca la Candelaria
$0 - $2.4M in first three years depending on size of company assets
Must employ 0 to 50 nationals in first three years depending on size of company assets

Puntarenas Free Trade Zone
Free Zone Regime Act No 7210, Act No 8794 and its Bylaws
100% exempt from withholding tax on royalties, fees, and dividends
100% exempt from sales tax on local purchas
100% exempt from tax on interest income and stamp duty; 100% exemption from municipal patent tax for 10 years
Juan Santamaria International Airport (San Jose)

ZIP Bufalo Free Zone
Law of Industrial Zones of Processing for Exports - Decree No 131-98
100% exempt from repatriation tax on profits
100% exemption from municipal tax and asset tax
Ramon Villeda Morales International Airport (San Pedro Sula)

Bekasi International Industrial Estate

Songtan General Industrial Complex
Pyongtaek Industrial Complex Corp. and Pyeongtaek-si city administration

ModernCikande Industrial Estate

Ngoro Industrial Park

Koggola Export Processing Zone
Greater Colombo Economic Comission Law No 4; Strategic Development Projects Act No 14
Reduced fixed-rate at 10% for additional two years, then reduced fixed-rate at 15% to perpetuity
Free transfer of shares; 100% exempt from turnover tax and excise duty

Tan Thuan Export Processing Zone
Law on Foreign Investment in Vietnam, 1996; Decree No. 36/1997/CP on The Regulation of Industrial, Economic and Export processing zones
Through bid process to select developer/operator
Saigon Tan Son Nhat International Airport

Cheonan 2 and 4 General Industrial Complex

Jochiwon General Industrial Complex

Waegwan General Industrial Complex

Mitrakarawang Industrial Estate

Light Industry & Science Park I

Padaeng Industrial Estate
Industrial Estate Authority of Thailand and Padaeng Properties Public Company Limited

Dhaka Export Processing Zone
Bangladesh Export Processing Zones Authority (BEPZA)
50% exempt in 3rd and 4th year; 25% exempt in 5th year
100% exempt from repatriation tax on capital and dividends

Zona Franca Rio Negro
Aeropuerto Internacional Jose Maria Cordova (Medellin)

Pisano Industrial Free Zone
El Parque Industrial Santiago Norte, S. A. (PISANO)
Cibao International Airport (Santiago de Los Caballeros)

Suez Public Free Zone

ZIP Amaratecas Free Zone

Ahti River Export Processing Zone
Kenya Export Processing Zone Authority, Trans fleet EPZ Ltd, and Capital Industrial Park EPZ Ltd
Reduced fixed-rate at 25% for additional 10 years
100% exempt from tax on dividends for 10 years
100% exempt from excise and VAT on inputs and local purchases

Pyeongtaek General Industrial Complex

Anseong 2 & 3 General Industrial Complex
Anseong Industrial Complex Management Co. Ltd.

Chungju 1General Industrial Complex

Thetsane Industrial Area
Lesotho National Development Corporation Act No 20
Ministry of Trade and Industry, Cooperatives, and Marketing

Calamba Premiere International Park

Laguna International Industrial Park

Laguna Technopark

Rivera Free Zone

Nomura Industrial Zone
Law on Foreign Investment in Vietnam, 1996; Decree No. 36/1997/CP on The Regulation of Industrial, Economic and Export processing zones
Through bid process to select developer/operator
Land use tax postponed; depreciation of fixed asset at double rate

Corozol Free Zone
Reduced fixed-rate at 0 to 8%, depending on income and employment levels of firm
Losses can be carried forward into 3 year grace period

Palmaseca Free Trade Zone
Port of Sociedad Portuaria Regional de Buenaventura
Aeropuerto Internacional Alfonso Bonilla Aragon (Cali)

Lippo Cikarang Industrial Estate

Visakhapatnam Special Economic Zone

Macheon General Industrial Complex

Jeongeup 2 General Industrial Complex

Gyeongsan 1 General Industrial Complex

Gunsan 1 & 2 National Industrial Complex

Kandy Export Processing Zone

Carmelray Industrial Park

Light Industry & Science Park II

Saha Rattana Nakorn Industrial Estate
Industrial Estate Authority of Thailand and Saha Rattana Nakorn Company Limited

Florida Free Zone

Libertad Free Zone

Global Industrial Free Zone
Joaquin Balaguer International Airport (Santo Domingo)

Ishmailia Public Free Zone

Dasan General Industrial Complex

Bukpyeong National Industrial Complex

Nyenye Industrial Area
Lesotho National Development Corporation Act No 20
Ministry of Trade and Industry, Cooperatives, and Marketing

Gateway Business Park

Light Industry & Science Park III

Pinthong Industrial Estate
Industrial Estate Authority of Thailand and Pinthong Industrial Park Company Ltd

Southern Region Industrial Estate(Songkhla)

Toyota Sta. Rosa (Laguna) Special Economic Zone

Victoria Wave Special Economic Zone

Amata Industrial Park
Law on Foreign Investment in Vietnam, 1996; Decree No. 36/1997/CP on The Regulation of Industrial, Economic and Export processing zones
Through bid process to select developer/operator
Land use tax postponed; depreciation of fixed asset at double rate
Saigon Tan Son Nhat International Airport

Go Dau Industrial Park
Corporation for The Development of Bien Hoa Industrial Zones (SONADEZI)
Land use tax postponed; depreciation of fixed asset at double rate
Saigon Tan Son Nhat International Airport

Song Than 1 Industrial Zone

Oruro Commercial and Industrial Free Zone
Supreme Decree No 0470
Aprueba El Reglamento Del RÃ©gimen
Especial De Zonas Francas.
National Council of Free Trade Zones (CONZOF)
100% exempt from VAT and specific consumption tax

ZIP El Porvenir Free Zone

Greenland International Industrial City

Gumi 1 National Industrial Complex

Kulim Hi-Tech Free Zone
Ministry of International Trade and Industry
100% exempt from repatriation tax on earnings

Lima Technology Center

Amata City Industrial Estate
Industrial Estate Authority of Thailand and Amata City Company Limited

Eastern Seaboard Industrial Estate (Rayong)
Industrial Estate Authority of Thailand and Hemaraj Land and Development Public Company Limited

Kayseri Incesu Organized Industrial Zone
Kayseri Incesu Organized Industrial Zone Administration

Dong Xuyen Industrial Zone
Dong Xuyen & Phu My I Industrial Zone Investment and Infrastructure Operators (IZICO)

Loteco Industrial Park
Sojitz Corporation (Japan) and ThaiSon Group (Vietnam state corp)

Tra Noc 1 Industrial Zone
Can Tho Industrial zone infastructure construction Company (CIPCO)

Vsip I Industrial Zone

La Plata Free Trade Zone
Law No 24.331 of Free Zones; External Note N1/2008
Ministry of Economy and Public Works and Services
100%, except for sales where there is no local production and it is a capital good

Justo Daract Free Trade Zone
Law No 24.331 of Free Zones; External Note N1/2008
Ministry of Economy and Public Works and Services
100%, except for sales where there is no local production and it is a capital good

Pacific Free Trade Zone
Port of Sociedad Portuaria Regional de Buenaventura
Aeropuerto Internacional Alfonso Bonilla Aragon (Cali)

Tamboril Industrial Free Zone
Cibao International Airport (Santiago de Los Caballeros)

Caribbean Industrial Park Industrial Free Zone

Kalabu Tax Free Zone

Coldingen Industrial Estate
National Industrial and Commercial Investment Ltd
Ministry of Industry, Tourism, and Commerce
The Government has noted that existing industrial estates will benefit from the advantages of free trade zones when these come on-stream. There are no currently no free trade zones in Guyana.

Sahab Free Zone
Investment Law No 30/2014, Investment Incentives Regulation No 33/2015

Daebul Foreign Investment Zone
Foreign Investment Promotion Law and Enforcement Decree
Manufacturing investment of $10 million; tourism investment of $10 million; logistics investment of $5 million; no minimum requirement for high-tech firms
100% exempt from property tax for 15 years; 50-100% rent reduction for 50 years
100% exempt from local acquisition and registration tax for up to 15 years; cash grants and financial support for approved uses

Namdong National Industrial Complex

Daiichi Industrial Park

New Cebu Township

Dinh Vu Industrial Zone

Nhon Trach I Industrial Park
Urban And Industrial Zone Development Company Limited (IDICO-URBIZ)

Nhon Trach Ii Industrial Park
Urban and Industrial Development JSC No. 2 (D2D)

Noi Bai Industrial Park
Vista Spectrum Sdn Bhd (Malaysia) & Hanoi Industrial Construction Corporation

Le Minh Xuan Industrial Park
Binh Chanh Construction Joint - Stock Company (BCCI)

Nhon Trach Iii Industrial Park

Suoi Dau Industrial Zone
Khanh Hoa Trading and Investment Company and Government of Khanh Hoa Province
Cam Ranh International Airport (Nha Trang)

Song Than 2 Industrial Zone

Tan Binh Industrial Park
Tan Binh Industrial Park Joint Stock Company and Phuoc Hoa Rubber Joint Stock Company (PHR)

Tan Tao Industrial Park

Tinh Phong Industrial Park
Quang Ngai Industrial Zones Management Board

Tay Bac Cu Chi Industrial Park

The North Thang Long Industrial Park
Sumitomo Corporation & Dong Anh Mechanical Company

Zona Franca Tucuman Free Trade Zone
Law No 24.331 of Free Zones; External Note N1/2008
Ministry of Economy and Public Works and Services
100%, except for sales where there is no local production and it is a capital good
Aeropuerto Teniente Gral. Benjamin Matienzo (San Miguel de Tucuman)

Damietta Public Free Zone
Port Said International Airport (Port Said)

Cheonan 3 Foreign Investment Zone
Foreign Investment Promotion Law and Enforcement Decree
Manufacturing investment of $10 million; tourism investment of $10 million; logistics investment of $5 million; no minimum requirement for high-tech firms
100% exempt from property tax for 15 years; 50-100% rent reduction for 50 years
100% exempt from local acquisition and registration tax for up to 15 years; cash grants and financial support for approved uses

Cheonan 5 Foreign Investment Zone
Foreign Investment Promotion Law and Enforcement Decree
Manufacturing investment of $10 million; tourism investment of $10 million; logistics investment of $5 million; no minimum requirement for high-tech firms

Cheonhong General Industrial Complex

Gwangju High-tech National Industrial Complex

Asan National Industrial Complex

Samho General Industrial Complex

Wathupitiwala Export Processing Zone

Mirigama Export Processing Zone

Beluluane Industrial Free Zone
Investment Promotion Center (CPI) and private investors, i.e. MOZAL aluminum
50 year concession arrangement with Authority
50% exempt for additional 5 years; 25% in 16th year to perpetuity
100% exempt from VAT on imported goods and materials
100% exempt from export duty; free access to foreign exchange; No restrictions on loans/interest from abroad

First Philippine Industrial Park

Greenfield Automotive Park

People's Technology Complex

Ratchaburi Industrial Estate
Industrial Estate Authority of Thailand and Mahachai Land Development Company Limited

Izmir Free Zone

West Cebu Industrial Park

Adana Yumurtalik Free Zone

Kayseri Free Zone

Hoa Lac Hi-Tech Park
Decree No 99/2003/ND-CP on Administration of Hi-Tech Parks
100% exempt for goods used in scientific research and development
State supports a venture capital fund to develop technology industries

My Xuan B1 - Conac Industrial Zone

Phu My I Industrial Zone
Dong Xuyen & Phu My I Industrial Zone Investment and Infrastructure Operators (IZICO)

Lien Chieu Industrial Park

Sa Dec Industrial Zone
Dong Thap housing and Industrial zone investment Development J.S Co. (HIDICO)

Sai Dong B Industrial Park
Hanoi Noi Bai International Airport (Hanoi)

Song May Industrial Park
Song May Industrial Park Development Joint-Venture Company

Zona Franca Mendoza Free Trade Zone
Instituto de Desarrollo Industrial, TecnolÃ³gico y de Servicios (IDITS)
Governor Francisco Gabrielli International Airport (Mendoza)

CÃ³rdoba Free Trade Zone

America Free Zone

Gyeongsan 2 General Industrial Complex

Seethawaka Export Processing Zone

Horana Export Processing Zone

Calabar Free Trade Zone
Nigeria Export Processing Zones Decree No 63
Nigeria Export Processing Zone Authority (NEPZA)
Through application for a Free Zone Developers License to the Authority
Zone investment must be in foreign currency
100% exempt from repatriation tax on capital, profits, and dividends
100% exempt from consumption tax on utilities
100% exempt from from all federal, state, and local government taxes, rates, and levies

Risalpur Export Processing Zone
Export Processing Zone Authority Laws, Rules and Regulations
Zone investment must be in foreign currency
100% exempt from sales tax on inputs goods and utility consumption

Carmelray Industrial Park II

Food Terminal Incorporated Special Economic Zone

Hemaraj E. Seaboard Industrial Estate
Industrial Estate Authority of Thailand and Hemaraj Land and Development Public Company Limited

Gaziantep Free Zone

European Free Zone

Kim Hoa Industrial Zone
Urban Development and Industrial Zone Corporation (IDICO)

Moc Bai Border Gate Economic Zone
Moc Bai Border Gate Economic Zone Management Board

Quang Phu Industrial Park
Quang Ngai Industrial Zones Management Board

Tien Son Industrial Zone

Comilla Export Processing Zone
Bangladesh Export Processing Zones Authority (BEPZA)
50% exempt in 3rd and 4th year; 25% exempt in 5th year
100% exempt from repatriation tax on capital and dividends

San Andres Export Processing Zone
100% exempt from VAT, sales, excise, and consumption tax
Exemption from trade turnover tax and foreign exchange tax

Guangzhou Export Processing Zone
Administrative Committee of Guangzhou Export Processing Zone
Reduced fixed-rate at 15% for high-tech enterprises
Must be foreign-invested high-tech enterprise to qualify for reduced corporate tax
100% exempt on VAT on inputs and capex; reduced fixed-rate VAT at 13% for agricultural-related activities
This information exclusively covers the Export Processing Zone at this location. EPZs in China are typically situtated within larger zones (ETDZs), but are separated by customs barriers.

Hangzhou Export Processing Zone
Administrative Committee of Hangzhou Export Processing Zone
Reduced fixed-rate at 15% for high-tech enterprises
Must be foreign-invested high-tech enterprise to qualify for reduced corporate tax
100% exempt on VAT on inputs and capex; reduced fixed-rate VAT at 13% for agricultural-related activities
This information exclusively covers the Export Processing Zone at this location. EPZs in China are typically situtated within larger zones (ETDZs), but are separated by customs barriers.

Media Public Free Zone

Eccles Industrial Estate
National Industrial and Commercial Investment Ltd
Ministry of Industry, Tourism, and Commerce
The Government has noted that existing industrial estates will benefit from the advantages of free trade zones when these come on-stream. There are no currently no free trade zones in Guyana.

Chupal (GIC - includes 6.1ha FIZ)

Chilgoe General Industrial Complex

Eogok General Industrial Complex

Polgahawela Export Processing Zone

Magathawama Export Processing Zone

Angeles Industrial Park

Suakin Free Zone
Sudan Free Zones and Market Company Ltd.

Samsun Merkez Organized Industrial Zone
Samsun Merkez Organized Industrial Zone Administration

Iskenderun Organized Industrial Zone
Iskenderun Osb Organized Industrial Zone Administration

Osmaniye Organized Industrial Zone

Bursa Organized Industrial Zone

Mersin Tarsus Organized Industrial Zone
Mersin Tarsus Organized Industrial Zone Administration

Kayseri Organized Industrial Zone

Bien Hoa I Industrial Park
Corporation for The Development of Bien Hoa Industrial Zones (SONADEZI)

Hoa Khanh Industrial Park
Da Nangâ€™s Industrial Zone Infrastructure Development and Exploitation Company (Daizico)

Song Cong I Industrial Zone
Thanh Le Import â€“ Export Trading Company
Hanoi Noi Bai International Airport (Hanoi)

Comodoro Free Trade Zone
General Enrique Mosconi International Airport (Comodoro Rivadavia)

Uttara Export Processing Zone

Ishwardi Export Processing Zone

Beijing Tianzhu Export Processing Zone
Administrative Committee of Beijing Tianzhu Export Processing Zone

Shanghai Songjiang Export Processing Zone
Administrative Committee of Shanghai Songjiang Export Processing Zone

Kunshan Export Processing Zone
Administrative Committee of Kunshan Export Processing Zone

Parque CibernÃ©tico De Santo Domingo Industrial Free Zone

Tema Export Processing Zone
Ghana Free Zones Board Authority (GFZBA)
Through application for a Developer's License to the Authority
100% exempt from repatriation tax on dividends, note profit, foreign loan servicing, and technology transfer
100% exempt from personal income tax for foreign employees and tax on dividends

Al-Karak Free Zone
Investment Law No 30/2014, Investment Incentives Regulation No 33/2015

Aqaba Special Economic Zone
Aqaba Special Economic Zones Authority (ASEZA)

Pyeongdong Foreign Investment Zone

Sangpyeong General Industrial Complex

Jeonju Pro-environmental Advanced General Industrial Complex

Jasaan Misamis Oriental Ecozone
Laguindingan International Airport (Cagayan de Oro)

Asia Industrial Estate
Industrial Estate Authority of Thailand and Asia Industrial Estate Company Limited

Bursa Free Zone

Ha Tien Border-Gate Economic Zone
Ha Tien Border-gate Economic Zone Management Board

Lao Cai Border Gate Economic Zone
Lao Cai Border Gate Economic Zone Management Board
Hanoi Noi Bai International Airport (Hanoi)

Tan Dong Hiep B Industrial Zone

Coega Industrial Development Zone
Port Elizabeth International Airport (Port Elizabeth)

Zona Franca Puerto Iguazu Free Trade Zone

Mongla Export Processing Zone

Huichun Export Processing Zone
Administrative Committee of Huichun Export Processing Zone

Weihai Export Processing Zone
Administrative Committee of Weihai Export Processing Zone

Suzhou Industrial Park Export Processing Zone
Administrative Committee of Suzhou Industrial zone Export Processing Zone

Tianjin Export Processing Zone
Administrative Committee of Tianjin Export Processing Zone

Wuhan Export Processing Zone
Administrative Committee of Wuhan Export Processing Zone

Shenzhen Export Processing Zone
Administrative Committee of Shenzhen Export Processing Zone

Dalian Export Processing Zone
Administrative Committee of Dalian Export Processing Zone

Yantai Export Processing Zone
Administrative Committee of Yantai Export Processing Zone

Multimodal Caucedo Industrial Free Zone

ZOLI Honduras Free Zone

Ochang Foreign Investment Zone

Geumsan General Industrial Complex

Gumi Foreign Investment Zone

Gojeong National Industrial Complex

Seongseo 1 General Industrial Complex
Daegu Seongseo General Industrial Complex Corporation

EMI Special Economic Zone

Filinvest Technology Park - Calamba

Denizli Free Zone

Kirsehir Organized Industrial Zone

Cha Lo Border Gate Economic Zone
Cha Lo Border Gate Economic Zone Management Board

Hoa Hiep Phase I Industrial Zone

My Phuoc Industrial Zone

My Xuan A Industrial Zone
Urban and Industrial Zone Development Investment Corporation (IDICO)

Tam Thang Industrial Zone
Chu Lai Open Economic Zone Management Board

Trang Bang Industrial Park
Tay Ninh Industrial Park Infrastructure Development Joint - Stock Company

Xiamen Export Processing Zone
Administrative Committee of Xiamen Export Processing Zone

Weifang Export Processing Zone
Administrative Committee of Weifang Export Processing Zone

CODEVI Free Zone
Conseil National des Zones Franches (CNZF)
Through concession agreement with the Authority
100% exemption from communal tax for 15 years

ZOLI America Free Zone

Eoyeon Hansan Foreign Investment Zone

Cheonan Industrial Technology General Industrial Complex

Paju Book City National Industrial Complex

Myeongji Noksan National Industrial Complex

Kocaeli Free Zone

Nilufer Organized Industrial Zone

Hidafhi Export Processing Zone
$500,000 in annual export turnover for foreign tenant; $100,000 for local tenant
100% exempt from withholding tax on rent, interest, and dividends for 10 years
Julius Nyerere International Airport (Dar Es Salam)

Kisongo Export Processing Zone
$500,000 in annual export turnover for foreign tenant; $100,000 for local tenant
100% exempt from withholding tax on rent, interest, and dividends for 10 years

Chu Lai Open Economic Zone
Chu Lai Open Economic Zone Management Board

Dinh Tram Industrial Zone

Dai An Industrial Zone

Long Thanh Industrial Park
Long Thanh SONADEZI Joint - Stock Company

Hoa Cam Industrial Park

Nhon Trach Textile Industrial Park (Vinatex - Tan Tao)
Tan Tao â€“ Vinatex Investment (State corp) Joint â€“ Stock Company

Nhon Trach V Industrial Park
Urban and Industrial Zone Development Investment Corporation (IDICO)

Quang Minh I Industrial Park

Que Vo I Industrial Zone

Xa Mat Border Gate Economic Zone
Xa Mat Border Gate Economic Zone Management Board

East London Industrial Development Zone
East London Bay Industrial Development Ltd

Thuan Dao Industrial Park

Chengdu Export Processing Zone
Administrative Committee of Chengdu Export Processing Zone

Nanjing Export Processing Zone
Administrative Committee of Nanjing Export Processing Zone

Qingdao Export Processing Zone
Administrative Committee of Qingdao Export Processing Zone

Shanghai Minhang Export Processing Zone
Administrative Committee of Shanghai Minhang Export Processing Zone

Jinan Export Processing Zone
Administrative Committee of Jinan Export Processing Zone

Zhenjiang Export Processing Zone
Administrative Committee of Zhenjiang Export Processing Zone

Lianyungang Export Processing Zone
Administrative Committee of Lianyungang Export Processing Zone

Mahatma Ghandi Free Trade Zone
Village des Technologies de l'information et de la Biotechnologie (VITIB.SA)
Law No 2004-52 Establishing the Free Zone Regime
Reduced fixed-rate at 1% in 6th year to perpetuity
100% exempt from utility consumption tax
100% exempt from all taxes related to services provided to VITIB companies

Djibouti Free Zone
Jebel Ali Free Zone International (JAFZI) / Djibouti Ports & Free Zone Authority
100% exempt from repatriation tax on profits and capital

Shebin El-koom Public Free Zone

Indore Special Economic Zone

Millenium Industrial Estate

Wanju General Industrial Complex

First Oriental Business and Industrial Park

TECO Industrial Park

Chon Thanh I Industrial Zone
Ho Chi Minh City Foreign Trade Development & Investment Corporation (FIDECO)

Do Son Industrial Zone
Construction Joint Stock Company for Development and Investment of Hai Phong & Asia Glorious Company (Hong Kong)

Long My Industrial Park
Binh Dinh Industrial parks Infrastructure Development Company

Pho Noi A Industrial Zone

Tan Phu Trung Industrial Park

Tra Noc 2 Industrial Zone
Can Tho Industrial zone infastructure construction Company (CIPCO)

Tan Truong Industrial Zone
Vietnam Investment Development Group (VID Group)

Thaco Industrial Park

Adamjee Export Processing Zone

Shenyang Export Processing Zone
Administrative Committee of Shenyang Export Processing Zone

Jiaxing Export Processing Zone
Administrative Committee of Jiaxing Export Processing Zone

Fuqing Export Processing Zone
Administrative Committee of Fuqing Export Processing Zone

Suzhou High-tech Export Processing Zone
Administrative Committee of Suzhou hightech Export Processing Zone

Del Este Free Zone

Banjul Airport Export Processing Zone
Gambia Investment and Export Promotion Agency
Gambia Investment and Export Promotion Agency Act
The Gambia Investment Promotion and Free Zones Agency (GIEPA)
Through license obtained from the Authority
100% exempt from dividend tax for 10 years
100% exempt from sales tax of imported goods and goods produced within zone for 10 years
100% exempt from payroll tax for 10 years

Mahindra City Special Economic Zone
Mahindra Group and Tamil Nadu Industrial Development Corporation Ltd (TIDCO)

Mieum Foreign Investment Zone - Parts

Jecheon General Industrial Complex

Gunsan Free Trade Zone
Gunsan Free Trade Zone Administrative Office
Act on the Designation and Operation of Free Trade Zones
Manufacturing investment of $10 million; logistics investment of $5 million; no minimum requirement for high-tech firms

Daejuk General Industrial Complex
Council of Daejuk General Industrial Complex

Gwanchang General Industrial Complex

Gunsan General Industrial Complex

Port Klang Free Zone

Sialkot Export Processing Zone
EPZA, Ministry of Industries, Punjab Small Industries Corporation (PSIC) and Sialkot Chamber of Commerce and Industry
Export Processing Zone Authority Laws, Rules and Regulations
100% exempt from sales tax on inputs goods and utility consumption

Golden Mile Business Park

Millenium Business Park Export Processing Zone
$500,000 in annual export turnover for foreign tenant; $100,000 for local tenant
100% exempt from withholding tax on rent, interest, and dividends for 10 years
Julius Nyerere International Airport (Dar Es Salam)

Dung Quat Economic Zone
Quang Ngai Industrial Zones Management Board

Lao Bao Special Trade-Economic Zone
Lao Bao Special Trade Economic Zone Management Board

Dai Dang Industrial Zone
Dai Dang Construction & Investment Co. LTD

Ma Lu Thang Border Gate Economic Zone
Ma Lu Thang Border Gate Economic Zone Management Board

Hoa Khanh Expanded Industrial Park

My Xuan A2 Industrial Zone

Nhon Trach Ii - Nhon Phu Industrial Park

Karnapuli Export Processing Zone

Shanghai Jiading Export Processing Zone
Administrative Committee of Shanghai Jiading Export Processing Zone

Beihai Export Processing Zone
Administrative Committee of Beihai Export Processing Zone

Urumqi Export Processing Zone
Administrative Committee of Urumqi Export Processing Zone

Diviâ€™s Laboratories Limited

Hyeongok Foreign Investment Zone

Sacheon Foreign Investment Zone

Mado General Industrial Complex

Centum City General Industrial Complex

Sacheon 2 General Industrial Complex

Balan General Industrial Complex

Pohang 4 (GIC - includes FIZ)

Sinho General Industrial Complex

Banwol Sihwa National Industrial Complex

Amkor Technology Special Economic Zone

Hermosa Ecozone Industrial Park

Sta. Maria Industrial Park

Zelenograd Technology Innovative Special Economic Zone
Federal Law No 116-FZ, On Special Economic Zones in the Russian Federation
$2M, followed by $660,000 in first three years of operation
100% exempt from land tax for 5 years, property tax for 10 years
100% exempt from transportation tax; Social insurance contributions of 14% till 2017, 21% in 2018, 28% in 2019

Dubna Technology Innovative Special Economic Zone
Federal Law No 116-FZ, On Special Economic Zones in the Russian Federation
$2M, followed by $660,000 in first three years of operation
100% exempt from land tax for 5 years, property tax for 10 years
100% exempt from transportation tax; Social insurance contributions of 14% till 2017, 21% in 2018, 28% in 2019

Tomsk Technology Innovative Special Economic Zone

Alabuga Special Economic Zone - Industrial

Usak Deri (Karma) Organized Industrial Zone
Usak Deri (Karma) Organized Industrial Zone Administration

Aliaga Kimya Ihtisas ve Karma Organized Industrial Zone
Aliaga Kimya Ihtisas ve Karma Organized Industrial Zone Administration

Chan May - Lang Co Economic Zone (Hue)
Chan May - Lang Co Economic Zone Management Board

Dong Xoai I Industrial Zone

Binh Xuyen Industrial Zone
Vinh Phuc An Thinh Construction Investment Company Limited

Dong Van Ii Industrial Zone
Vietnam Investment Development Group (VDI Group)

Nghi Son Economic Zone

Nhon Hoi Economic Zone

Tan Huong Industrial Zone
Nhut Thanh production - trade - construction - investment - consultancy JSC

Thuan Yen Industrial Park
Center for Development Zones, Industry and Trade, Tam Ky city

Tien Hai Industrial Zone
Cat Bi International Airport (Hai Phong)

Van Phong Economic Zone
Van Phong Economic Zone Management Board

Vsip Ii Industrial Zone

Vung Ang Economic Zone

Yen Phong Industrial Zone

Wujiang Export Processing Zone
Administrative Committee of Wujiang Export Processing Zone

Guangzhou Nansha Export Processing Zone
Administrative Committee of Guangdong Nansha Export Processing Zone

Quanzhou Export Processing Zone
Administrative Committee of Quanzhou Export Processing Zone

Wuzhong Export Processing Zone
Administrative Committee of Wuzhong Export Processing Zone

Jiujiang Export Processing Zone
Administrative Committee of Jiujiang Export Processing Zone

Coyol Free Zone

Eastern Industrial Zone Industrial Development Zone - Dukem
Through an open bid process facilitated by the Authority

Green Valley Industrial Park

Moradabad Special Economic Zone

Jangan 1 Foreign Investment Zone

Busan Science General Industrial Complex

TFD Industrial Estate
Industrial Estate Authority of Thailand and Thai Factory Development Public Company Ltd

Kutahya Organized Industrial Zone

Ostim Organized Industrial Zone

Salihli Organized Industrial Zone

Ankara Polatli Organized Industrial Zone
Ankara Polatli Organized Industrial Zone Administration

Mustafakemalpasa Organized Industrial Zone

Inegol Organized Industrial Zone

Izmir Ataturk Organized Industrial Zone
Izmir Ataturk Organized Industrial Zone Administration

Usak Organized Industrial Zone

Karaman Organized Industrial Zone

Antalya Organized Industrial Zone

Asim Kibar Organized Industrial Zone
Asim Kibar Organized Industrial Zone Administration

Ankara Sanayi Odasi I. Sincan Organized Industrial Zone
Ankara Sanayi Odasi I. Sincan Organized Industrial Zone Administration

Corum Organized Industrial Zone

Orion City IT Park

MAS Fabric Park

World Trade Center Free Zone

Aguada Park Free Zone

Hiep Phuoc Industrial Park
Hiep Phuoc Industrial Park Joint - Stock Company

Nam Can Industrial Zone

Khai Quang Industrial Zone
Vinh Phuc Development Infrastructure Joint Stock Company

Kim Huy Industrial Zone

North Thuong Tin Industrial Park

Minh Duc Industrial Zone

Que Vo Ii Industrial Zone
Urban and Industrial Zone Development Investment Corporation (IDICO)

Thach That - Quoc Oai Industrial Park

Viet Huong 2 Industrial Zone

Occidente Free Trade Zone
El Dorado Luis Carlos Galan Sarmiento Int'l Airport (Bogota)

Zona Franca Parque Sur
La Zona Franca Permanente Conjunto Industrial Parque Sur (ZFPQS )
Aeropuerto Internacional Alfonso Bonilla Aragon (Cali)

La Cayena Free Trade Zone

Indonesia-China Industrial Estate

Paju LCD General Industrial Complex

Dalseong 2 General Industrial Complex

Ladol Logistics Free Zone
Nigeria Export Processing Zones Decree No 63
Nigeria Export Processing Zone Authority (NEPZA)
Through application for a Free Zone Developers License to the Authority
100% exempt from repatriation tax on capital, profits, and dividends
100% exempt from consumption tax on utilities
100% exempt from from all federal, state, and local government taxes, rates, and levies

Onne Oil & Gas Export Free Zone
Nigeria Export Processing Zones Decree No 63
Nigeria Export Processing Zone Authority (NEPZA)
Through application for a Free Zone Developers License to the Authority
100% exempt from repatriation tax on capital, profits, and dividends
100% exempt from consumption tax on utilities
100% exempt from from all federal, state, and local government taxes, rates, and levies

Ogun Guandong Free Trade Zone

AG&P Special Economic Zone
Altlantic Gulf & Pacific Co. of Manila, Inc.

Cebu South Road Properties

Carmelray International Business Park

Amasya Merzifon Organized Industrial Zone
Amasya Merzifon Organized Industrial Zone Administration

Gediz Mutesebbis Organized Industrial Zone
Gediz Mutesebbis Organized Industrial Zone Administration

Tire Organized Industrial Zone

Baskent Organized Industrial Zone

Sivas Merkez I.Organized Industrial Zone
Sivas Merkez I. Organized Industrial Zone Administration

Balikesir Organized Industrial Zone

Demirtas Organized Industrial Zone

Gebze Organized Industrial Zone

Cerkezkoy Organized Industrial Zone

Cankiri-Korgun Organized Industrial Zone

Bursa Ihtisas Deri Organized Industrial Zone
Bursa Ihtisas Deri Organized Industrial Zone Administration

Kocaeli Gebze Dilovasi Organized Industrial Zone
Kocaeli Gebze Dilovasi Organized Industrial Zone Administration

Kirklareli Organized Industrial Zone

Tokat Merkez Organized Industrial Zone
Tokat Merkez Organized Industrial Zone Administration

Kayseri Mimarsinan Organized Industrial Zone
Kayseri Mimarsinan Organized Industrial Zone Administration

Benjamin Mkapa Special Economic Zone
$500,000 for foreign tenant; $100,000 for local tenant
$5M in annual export turnover for foreign tenant; $1M for local tenant
100% exempt from property tax for 10 years
100% exempt from stamp duty; 100% exempt from duty and tax related to importation of specialty transportation vehicles
Julius Nyerere International Airport (Dar Es Salam)

Montes de Plata Free Zone

Santander Free Trade Zone

Permanente Del Cauca Permanent Free Trade Zone

Uraba Permanent Free Trade Zone

Zona Franca de Tocancipa
El Dorado Luis Carlos Galan Sarmiento Int'l Airport (Bogota)

Massawa Free Trade Zone
100% exempt from repatriation tax on profits and capital

San Carlos Ecozone I
San Carlos Community Airport (San Carlos City)

Dinh Vu - Cat Hai Economic Zone
Dinh Vu - Cat Hai Economic Zone Management Board

Parque Las Ciencias Free Zone

Seme-Podji Export Processing Zone
Investment Control Commission at the Ministry of Commerce
Reduced fixed-rate at 20% for additional 5 year period
Employ minimum number of Benin nationals

Parque Central Permanent Free Trade Zone

Tayrona Free Trade Zone
Aeropuerto Internacional Simon Bolivar (Santa Marta)

Brisa Free Trade Zone
Aeropuerto Internacional Simon Bolivar (Santa Marta)

Puerta De Las Americas Free Trade Zone

Assab Free Trade Zone
100% exempt from repatriation tax on profits and capital

Hwajeon General Industrial Complex

Cavite Economic Zone II
Majestic Technical Skills Development and Landscape Corporation

Kigali Special Economic Zone
Special Economic Zone Authority of Rwanda (SEZAR)
Through proposal to the Prime Minister's Office

Global Industrial Park Export Processing Zone

Kamal Industrial Estate

Luanda-Bengo Special Economic Zone
Luanda-Bengo E.P. Special Economic Zone Development Association
10-100% exempt, depending on investment size, job creation, export turnover, national value-add, and local participation
$500,000 for local tenant, $1M for foreign tenant; required to be eligible for tax exemptions

Pereira International Free Trade Zone
La Zona Franca Internacional de Pereira S.A.S.
Matecana Int'l Airport Aeropuerto Internacional (Pereira)

Surcolombiana Free Trade Zone

Jababeka Industrial Estate-Cikarang

Onsan National Industrial Complex

Locone Industrial Free Zone
50 year concession arrangement with Authority
50% exempt for additional 5 years; 25% in 16th year to perpetuity
100% exempt from VAT on imported goods and materials
100% exempt from export duty; free access to foreign exchange; No restrictions on loans/interest from abroad

Minheuene Industrial Free Zone
50 year concession arrangement with Authority
50% exempt for additional 5 years; 25% in 16th year to perpetuity
100% exempt from VAT on imported goods and materials
100% exempt from export duty; free access to foreign exchange; No restrictions on loans/interest from abroad

Lagos Free Trade Zone

Lekki Free Zone

Togliatti Special Economic Zone - Industrial

Titanium Valley Special Economic Zone - Industrial

Maluku Special Economic Zone
Law No 14/022 Establishing Special Economic Zone Regime
National Agency for Promotion of Investments
Reduced fixed-rate at 5% for additional 4 years; Reduced fixed-rate at 20% in 11th year to perpetuity
100% exempt from tax on dividends for 6 years

Celpa Permanent Free Trade Zone

Atlantico International Free Trade Zone

Caracol Free Zone
Conseil National des Zones Franches (CNZF)
Through concession agreement with the Authority
100% exemption from communal tax for 15 years

Seosan 1 General Industrial Complex

Yeosu National Industrial Complex

Hwaseong General Industrial Complex

Abuja Tech. Village Free Zone

First Philippine Industrial Park II

Pampanga Economic Zone

Sei Mangkei Special Economic Zone
Law No 39 regarding Special Economic Zones
20-100% exempt, depending on MoF discretion
Exemption extended to 15 - 25 years total with minimum $74M investment
Minimum investment of $74M makes tenant eligible for longer corporate tax exemption
100% exempt from VAT, luxury sales tax, and excise tax on raw materials

Anwara Economic Zone (Gahira)
80% exempt in 3rd year; 70% in 4th year; 60% in 5th year; 50% in 6th year; 40% in 7th year; 30% in 8th year; 20% in 9th year; 10% in 10th year
50% exempt from stamp duty and registration fees for land/factory

Metropolitana Free Trade Zone

Lindora Park Free Zone

Lima Free Zone and Business Park

Ayki Addis Industrial Development Zone
Through an open bid process facilitated by the Authority

Karawang International Industrial City
ITOCHU Corporation (Japan) and Sinarmas Land

Chilseo General Industrial Complex
Chilseo General Industrial Complex Management Corporation

Tangjeong Display City 1 General Industrial Complex

Yulchon 1 General Industrial Complex
Gwangyang Bay Area Free Economic Zone Administration

Seokmun National Industrial Complex

Manga-Mungassa Special Economic Zone
50% exempt for additional 7 years, then 25% for additional 5 years

Suntrust Ecotown Tanza

Moglino Special Economic Zone - Industrial

Innopolis Special Economic Zone - Tech and Dev

Lyudinovsky Special Economic Zone - Industrial

Bole Lemi Industrial - Development ZonePhase 1

Bitung Special Economic Zone
Law No 39 regarding Special Economic Zones
20-100% exempt, depending on MoF discretion
Exemption extended to 15 - 25 years total with minimum $74M investment
Minimum investment of $74M makes tenant eligible for longer corporate tax exemption
100% exempt from VAT, luxury sales tax, and excise tax on raw materials
Sam Ratulangi Manado Int'l Airport (Manado)

Maloy Batuta Trans Kalimantan Special Economic Zone
Law No 39 regarding Special Economic Zones
20-100% exempt, depending on MoF discretion
Exemption extended to 15 - 25 years total with minimum $74M investment
Minimum investment of $74M makes tenant eligible for longer corporate tax exemption
100% exempt from VAT, luxury sales tax, and excise tax on raw materials

Palu Special Economic Zone

Mirijjawala Export Processing Zone

Khairpur Special Economic Zone
Through proposal to Federal or Provincial Government
100% exempt from any tax on income for 10 years

Gensan Economic Zone
General Santos City International Airport (General Santos City)

Lipetsk Special Economic Zone - Industrial

Kaweweta Special Economic Zone
Through application for a Developer's License to the Authority
100% exempt from personal income tax on technical assistance hire
Exemption from export duties; 100% exemption from tax on income of a person offering Technical Assistance,

Tanjung Api-api Special Economic Zone
Bandara Internasional Sultan Mahmud Badaruddin II (Palembang)

Hawassa Industrial Development Zone

Lafito Port Free Zone
Conseil National des Zones Franches (CNZF)
Through concession agreement with the Authority
100% exemption from communal tax for 15 years

Ehoala Park
Rio Tinto (Port d'Ehoala SA); the Port Agency, Maritime and Fluviale de Madagascar (APMF)
Law No 2007-037 on Free Zones and Enterprises in Madagascar
100% exempt from registration tax; free access to foreign currency

Changwon National Industrial Complex

Lotus Special Economic Zone
ASF Astrakhan Narimanovo International Airport (Astrakhan)

Sunway City Special Economic Zone
Industrial Development Corporation of Zimbabwe Limited (IDCZ)
Foreign capital must comprise a majority of the investment
100% exempt from capital gains tax on sale of property
100% exempt from non-residents tax on royalties and dividends
Flat rate of 15% tax on specialized expatriate staff
The Government has designated Sunway City to be the pilot SEZ project in the country

Greenpark

Centenary City

Warubonda Special Economic Zone
The Government accepted the establishment of a Special Economic Zone at Warubondo in October 2016

Mongla Economic Zone
80% exempt in 3rd year; 70% in 4th year; 60% in 5th year; 50% in 6th year; 40% in 7th year; 30% in 8th year; 20% in 9th year; 10% in 10th year
50% exempt from stamp duty and registration fees for land/factory

Abdul Monem Private Economic Zone
80% exempt in 3rd year; 70% in 4th year; 60% in 5th year; 50% in 6th year; 40% in 7th year; 30% in 8th year; 20% in 9th year; 10% in 10th year
50% exempt from stamp duty and registration fees for land/factory

Gaborone Fairgrounds Special Economic Zone
Sir Seretse Khama International Airport (Gaborone)
The Special Economic Zones Authority Bill was approved by the Parliament in July 2015 and enacted into law in December 2015

Touchroad Djibouti Special Economic Zone
Through concession arrangement with the Government of Djibouti
An MOU was signed in January 2014; the zone is currently under construction, expected to be completed by 2026

Kombolcha Industrial Development Zone

Dire Dawi Industrial Development Zone

Kilinto Industrial Development Zone

Hujian Industrial Development Zone

Istok Special Economic Zone - Tech and Dev

Dakar Integrated Special Economic Zone
Government of Senegal and Economic Zones World (UAE)
Law No 2007-16 on the creation of the Dakar Integrated Special Economic Zone
Investment Promotion and Major Projects Agency (APIX)
Through selection as Free Zone Developer and Operator

La Paz Commercial and Industrial Free Zone
Supreme Decree No 0470
Aprueba El Reglamento Del RÃ©gimen
Especial De Zonas Francas.
National Council of Free Trade Zones (CONZOF)
100% exempt from VAT and specific consumption tax

Santa Cruz Commercial and Industrial Free Zone
Supreme Decree No 0470 Aprueba El Reglamento Del Regimen Especial De Zonas Francas
El Trompillo Airport (Santa Cruz de la Sierra)

Zofrapat Commercial and Industrial Free Zone

Winner Commercial and Industrial Free Zone
Supreme Decree No 0470 Aprueba El Reglamento Del Regimen Especial De Zonas Francas
El Trompillo Airport (Santa Cruz de la Sierra)

BSD City Industrial Estate

Gresik Industrial Estate

Kota Bukit Indah Industrial City
PT Besland Pertiwi & PT Indotaisei Indah Development

Safe N Lock Industrial Estate

Hayes Free Zone
Through concession or license agreement with the Authority
100% exempt from general consumptive tax on electricity or telecommunications

Wijayakusuma Industrial Estate
Bandara Ahmad Yani Semarang Indonesia (Semarang)

Djamboutou Garoua Industrial Zone

Banengo Industrial Zone