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Outsourcing of products/services from rural sector
 
An existing or new company outsourcing products/services either directly or indirectly for rural sector by setting up of a manufacturing or servicing unit in a designated area outside Colombo & Gampaha Districts would be eligible for following concessions:
 
Location / Area Period of Income
Tax Exemption		 Minimum Investment
(Rs. Mn.)		 Minimum
Employment
Non-Difficult Area 03 years
05 years
08 years		 15 Mn.
20 Mn.
30 Mn.		 100
200
300
Difficult Area 05 years
08 years
10 years		 10 Mn.
15 Mn.
20 Mn.		 75
150
225
Most Difficult Area 05 years
08 years
10 years		 10 Mn.
12 Mn.
15 Mn.		 50
100
200
 
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