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Incentives

i. SEZ Incentive

  • 100% income tax exemption for the first 5 years
  • 50% for the next consecutive 5 years
  • 50% exemption on profits ploughed back, for the third 5 years
  • 100% Foreign Direct Investment for manufacturing sector
  • Exemption of Custom Duty/Central Excise Duty on imports/domestic purchases of capital goods, raw materials, spares, consumables etc. for setting up units
  • Reimbursement of Central Sales Tax on domestic purchases
  • Profits allowed to be repatriated freely without any dividend-balancing requirement
  • On-site customs clearance for hassle free operations
    1. Single Window Clearances
    2. In the proposed DTA, all industries are eligible for benefits under the Tamil Nadu Industrial Policy 2014

ii. FTWZ Incentive

  • Fiscal and Regulatory Tax Benefits as applicable to units in SEZs
  • Duty deferment benefits & Faster Customs clearance
  • Packaging, re-packaging and re-exports allowed
  • Customised warehousing, break bulk, containerised and dry cargo storage

iii. DTA Incentive

  • Capital subsidy & electricity tax exemption
  • Stamp duty concession
  • VAT Subsidy

View DTA Incentives