Investment Incentives


Categary

Qualifying Criteria

Incentives

Min Investmet (USD)

Min Export Req. (% of output)

Full Tax Holiday

Concessionary Tax

Imoport duty Exemption on

Exemption from Exchange Control

10%

15%

20%

Capital goods

Raw Material

                   

Manufacture of non-traditional goods for exports includeing deemed exports

250,000

80%

2 years √a

2 years

Thereafter

N/A

Yes

Yes √2

Yes

500,000

80%

2 years √2

2 years

Thereafter

N/A

Yes

Yes √2

Yes

1,000,000

80%

7 years √2

 

Thereafter

N/A

Yes

Yes √2

Yes

                   

Textile/fabric
Manufacturng
Printing, Dyeing,
Washing and Finishing (including deemed export)

500,000

80%

5 yrs

           

1,000,000

80%

8 yrs

5,000,000

80%

10yrs

7,500,000

80%

12yrs

10,000,00

80%

15 yr

 

 

The Colombo Stock Exchange is the fastest growing Asian exchange. 2009 ended with a 105% growth and a market capitalization of US $ 7.5billion. It is to be the prime location of emerging stocks by 2011.