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List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentives
Tax exemptionsMore [+]Less [-]
  • Tax holidays (Corporate income tax exemptions) - General Fiscal incentives: New enterprises (foreign or local) established in the key eligible sectors are granted with tax holidays ranging from 3 years to 15 years depend on the investment volume, employment and the location. This incentive is applicable across the country. (Eligible sectors only)
  • Regional Fiscal: Incentives (Caters to the eastern and northern provinces of the Country) New enterprises established in these regions are granted with enhanced tax holidays for 15 years(Eligible sectors only). Agriculture and allied sector enterprises are granted with 20 years of tax holidays.
  • Customs Duty/Tariff Exemption: Selected categories of Enterprises are granted with customs tariff exemption on import of capital goods. Export-oriented enterprises are granted such exemption on import of raw materials.
Property assistance / other fiscal incentiveMore [+]Less [-]
  • BOI identifies suitable land sites for industrial and non-industrial enterprises outside EPZ.3
  • The BOI provide suitable sites at the export processing zones (epz) and industrial parks at reasonable costs.
Training and labor market assistanceMore [+]Less [-]
  • BOI assist enterprises in recruitment of labour force through job registration system.
Loan guarantees, cheap loans or finance
Exemptions from regulationsMore [+]Less [-]
  • Export oriented enterprises in products and service sectors are granted exemption from foreign exchange control regulations.
  • Large scale foreign investment projects are also eligible for such exemption on a case-by-case basis.
Target sectorsMore [+]Less [-]
  1. Infrastructure (private & PPP basis)
  2. Information technology and allied services(BPO/Call centres/KPO)
  3. Tourism-related hotels/resorts/leisure projects etc.
Sectors specific incentivesMore [+]Less [-]

Infrastructure:

  • Tax holidays up to 15 years (depend on the size of the Investment).
  • Customs duty exemption on imports of capital goods.
  • Foreign exchange control exemptions (on the merit of the case).

Information Technology: (IT) /BPO etc.

  • Tax holiday for 05 years to 15 years (depend on the investment and employment).
  • Customs duty exemption on imports of capital goods.
  • Foreign exchange control exemptions (for export oriented projects)

Tourism

  • Tax Holiday from 05 to 15 years (depend on Investment).
  • Tax holiday for 15 years, independent of the size of the Investment for tourism enterprises set up in the north and east of the country.
  • Customs duty exemption on imports of capital goods.

Sponsorship

If you are the authorised promotions agency for Sri Lanka and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.