In order to promote business sector, Lao Government provides different business incentives including those related to tax incentives, tax exemption, and others which relevant to certain business.

Tax incentives

    Tax incentives include tax exemption, and minimum tax rate which apply to certain business sector and types of business, especially the agro-processing industry that either imports raw materials or uses local materials for further processing in the country or local area and that generate local employment and income for local people.

Import duty exemptions

     Click here List of certain business operations receive business tax exemption , and List of imported goods with minimum import duty rate .

Other incentives

     Presidential Decree (No. 01/Lao PDR) on Domestic and Foreign Investment Policy has specified investment policies in favor of investors based on three categories of investment zones (1) remote, mountainous and flat areas with no infrastructures in place, (2) remote, mountainous and flat area with some basic infrastructures, and (3) urban areas of province, Vientiane Capital, and special zone with existence of infrastructure. In addition, the Decree specified customs and tax incentives for investments in different zones for domestic and foreign investors. Click on the right to obtain a full text of the Presidential Decree.