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Fee Structure |
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| Investors are required to make only two payments to UNIT: |
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The fee for processing your application, SLR. 300,000+ relevant taxes for the minimum investment of US$ 500,000. All other investments will be charged SLR. 100,000 + relevant taxes.
The appropriate fee or the minimum of Rs. 300,000 as applicable will be charged at the time of granting SLTDA preliminary approval.
This includes the following:
a) Application processing fee of One Stop unit.
b) Fee for common inspection.
This does not include the followings:
a) Administrative charges for EIA / IEER
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On granting final approval investors are required to pay one of following
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| Investments |
Fee |
| Less than US $ 1 mn |
0.25% |
| Over us $ 1 mn to 10 mn |
0.20% |
| Over us $10 mn |
0.1% |
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Taxes Levied
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| Tax |
Outside BOI Current Rate |
Under the BOI Agreement |
Corporate income tax
(tax on net profit/net income) |
12% |
Zero tax rate (tax holiday) for Initial investment
Over US$ 3 mn 3 years
Over US$ 5 mn 5 years
Over US$ 10 mn 7 years |
| Customs Duty on importation of capital goods for construction and completion of the project |
normal applicable customs tariff |
Zero customs tariff (duty-free)* for the period agreed with BOI as approved by BOI |
| Other levies on imports/local procurements (VAT/ NBT/ PAL)* |
normal applicable tariff
VAT - on imports - 12%
NBT - on imports - 2%
PAL - on imports - 5% |
normal applicable tariff is payable |
| Tourism Development levy |
1% |
1% |
Nations Building tax (NBT)
(Tax on sale /turnover) |
2% |
2% |
Economic Service Charge
ESC (tax on turnover)
Minimum threshold for tax liability is Rs 25 mn. Turnover /quarter |
1% |
0.25% during tax holiday
1%, thereafter |
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| * For a stipulated period |
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