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INCENTIVES FOR MANUFACTURING / SERVICES SECTOR INCLUDING EXPIATIONS (OTHER THAN APPARELS)
 
The following income tax/concessions will be available for a new company being set up outside the Colombo and Gampaha districts.
 
Location / Area Minimum Investment Employment Tax Holidays
Non Difficult Area Rs. 30.0 Mn. 200 and above 05 years
  Rs. 30.0 Mn. 100 – 199 03 years
  Rs. 30.0 Mn. 50 – 99 02 years
       
Difficult Area Rs. 30.0 Mn. 200 and above 08 years
  Rs. 30.0 Mn. 100 – 199 05 years
  Rs. 30.0 Mn. 50 – 99 03 years
       
Most Difficult Area Rs. 30.0 Mn. 200 and above 10 years
  Rs. 30.0 Mn. 100 – 199 08 years
  Rs. 30.0 Mn. 50 – 99 05 years
 

MANUFACTURING SECTOR PROJECTS
 
4:1 EXPORT ORIENTED/DOMESTIC MARKET ORIENTED PROJECTS:
 
Any manufacturing industry, which include projects such as;
 
  • Food & Beverages
  • Textile and Leather Products
  • Wood & Wood Products
  • Paper, Paper Products, Printing and Published
  • Chemicals, Petroleum, Coal, Rubber & Publishing
  • Non-Metallic Mineral Products
  • Fabricated Metal, Industrial Tools, Machinery & Transport Equipment
  • Manufacture of Boats & Fishing Gear
The manufacturing of black tea in bulk, crepe rubber, sheet rubber, scrap rubber, coconut oil, desiccated coconut (other than desiccated coconut manufactured using continuous scale automated process technology and marketed with a quality guarantee), copra, fresh coconuts, coconut fiber will not be considered for approval under the BOI Law.
 
Note: Domestic Market Oriented Projects:
 

a) will be permitted to import capital goods on duty free basis during the project
    implementation period
b) will not be permitted to import raw materials on duty free basis
c) will not be granted Exemption from Exchange Control Regulations
 
4:2 SERVICES SECTOR PROJECTS:
 
  • Information Technology & IT Enabled Services/BPO Industry
  • Collection Centers for the procurement of local produce using out grower
  • Schemes
  • Tourism & Recreation
  • Hospitals
  • Export Oriented Services (Indirect Exports Related to Apparel Sector)
 
  • Garment Washing and Finishing Plants
  • Embroidery Services
  • Textile Dyeing and Finishing Plant
  • Textile Printing
  • Testing of Fabric
  • Computer Aided Designs for Garments and other Industries
  • Vacuum Packing of Garments
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