According to the cited documentsSetting up a plant
Income-tax (ISR) exemption
100% for 10 years from notification of the qualification
Art. 12 bis Decree 29-89 in forcePortal SATFull exemption from corporate income tax (ISR) for ten years, "counted from the date of notification of the resolution granting qualification", plus temporary suspension of import duty (DAI) and VAT on imports of machinery. Since Decree 19-2016 the benefits apply "exclusively to the apparel and textile industry" (chapters 50–63 of the Harmonized System) and to ICT services provided by call or contact centers, the only two sectors that keep the regime.
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- Eligible sectors after Decree 19-2016
Apparel/textile (HS ch. 50–63) and ICT/call centers
Since 2016Decreto 19-2016 / SAT
