New BOI project for economic development in ...
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BORD OF INVESTMENT OF SRI LANKA
Level 26, West Tower,
World Trade Center,
Colombo 01, Sri Lanka.
Tel: (+94 11) 2427000
Fax: (+94 11) 2447995
Sector Overview
Target products
Incentives
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Industry Sectors / It Industry
Category
Qualifying Criteria
Incentives
Min. Investment (USD)
Min. Exprot Req. (% of output)
Full Tax Holiday
Concessionary Tax
Import duty Exemption on
Exemption from Exchange Control
10%
15%
20%
Capital goods
Raw Material
5.1. a) Infoormation Technology (IT)and/or IT enabled Services√4
(inclusive of 15teachnically qualified persons)
Please see Table I in Annex. 1
150,000
N/A
Annex 1 (Tbl I)
2 years
Yes, if export oriented
Yes, if not export oriented
Yes √3
No
Yes, if exports > 70%
5.1.b) BPO Industry ( Please see Table I in Annex. 1)
150,000
70%
Annex 1 (Tbl II)
2 years
Yes
-
Yes
-
Yes
Incentives recommended for IT & IT enabled services
Table - 1
Employment
Tax Holiday
Up to 250
05
251 - 400
06
401 - 600
07
601 - 800
08
801 - 1000
10
1001 - 1200 & above
12
Incentives recommended for BPO Industry
Table II
Employment
Tax Holiday
Up to 100
03
101 - 250
05
251 - 500
06
501 - 1000
08
1001 - 1500
10
1501 - 2000 & above
12
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