Doing Business in Sri Lanka - High Commission of India, Colombo

Doing Business in Sri Lanka
Category Qualifying Criteria Tax Incentives
1. Agriculture or Forestry
2.
2.1
Cultivation of food crops, industrial crops or
horticulture Forestry
Animal Husbandry:
Dairy, poultry, Swine, Goat etc.
Manufacturing
Manufacturing, Production or processing of nontraditional
goods for exports, including deemed
exports; processing
2.2 Manufacturing for domestic and/or export
market
a) Boats, Pharmaceuticals, Tyres and Tubes,
Motor Spare Parts, Furniture, Ceramics, glass
ware or other mineral based products, rubber
based products, Cosmetic products, edible
products manufactured out of locally cultivated
agricultural products, construction materials.
Min.
Investment*
(Rs. Mn)
300 – 500
500 – 700
700 – 1,000
1,000 – 1,500
1,500 – 2,500
Above 2,500
300 – 500
500 – 700
700 – 1,000
1,000 – 1,500
1,500 – 2,500
Above 2,500
300 – 500
500 – 700
700 – 1,000
1,000 – 1,500
1,500 – 2,500
Above 2,500
Min. Export
Req. (% of
Output)
90% (75%
for Apparel &
Textile)
Full Tax
Holiday (years)
6
7
8
9
10
12
6
7
8
9
10
12
N/A 6
7
8
9
10
12
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