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Home Domestic Taxes Income Tax Tax Incentives


Tax Incentives PDF Print

The following are tax incentives offered by the Authority.

a) Capital Deduction

A capital deduction is an incentive given to investors on capital expenditure incurred on Industrial buildings and machinery used for the production of income. In the case of machinery, capital deductions are given in respect to wear and tear and in respect to capital expenditure in the case of Industrial and Hotel buildings

Capital Deductions

2000

2001

2002

2003

(a)
Wear and tear allowances (on declining balance) in respect of :-
-
Tractors, Combined Harvesters, heavy earth moving equipment and similar vehicles etc
371/2%
371/2%
371/2%
371/2%
-
Other self propelled Vehicles including aircrafts
25%
25%
25%
25%
-
All other machinery Including ships:
121/2%
121/2%
121/2%
121/2%
-
Computer and similar office equipment
30%
30%
30%
30%
b)
Industrial and building allowance (an straight line) in respect of capital expenditure on:-
Hotels and building :
1/25
1/25
1/25
1/25
Industrial buildings :
1/40
1/40
1/40
1/40

Investment Allowances:-

2000

2001

2002

2003

Investments allowance (on straight line) in respect of capital expenditure in the :-
Hotels sector on the buildings:-
100%
100%
80%
70%
Ordinary manufacturing sector on both Machinery and buildings:
100%
100%
80%
70%
 



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