FAQ , Investment Incentives, Privileges and Facilities

How much corporate income tax exemption is offered to PPP projects?

Oct 07, 2021

Public Private Partnership (PPP) projects for the designated facilities are entitled for income tax exemption in the following manner:

• Project income is 100% exempted from income tax for the next ten years from the date of commercial operation.
• Capital gains arising from transfer of share capital, royalty, franchise, technical license/ know-how/ assistance fees paid by the project company are 100% exempted from income tax for the next ten years from the date of commercial operation. The exemptions are subject to changes as per circulars from National Board of Revenue.