As an incentive to foreign investors the following measures have been implemented:

• No export license required for the export of locally produced goods except: gold, diamonds, and such.
• Expatriate personnel will be allowed as follows: Up to $100,000 – 1 expatriate, and an additional expatriate for each additional $50,000 worth of investment up to a maximum of 4 expatriates.
• Personal effects of the approval personnel will be exempt from customs duty.
• Expatriate personnel with work permits will be permitted to make remittance abroad through their commercial banks.
• Capital repatriation will be allowed subject to a 10% tax deduction.
• A guarantee against expropriation.
• Land will be made readily available for all industrial, agricultural and commercial use.
• Any technology transfer agreements that the investor considers appropriate may be entered into.
• Investor may choose any dispute settlement mechanism that is internationally acceptable in the event of a dispute between the Investor and the State.
• Corporate tax for all businesses is 35%. Except mining which is 30%. Enterprises investing in priority sectors will enjoy a further reduction of corporate tax to 30% in the Western Area, and 25% in the provinces’
• Enterprises engaged in rice cultivation will be exempt from tax for the first 10 years. For the next 5 years it will be 10%.
• Tourism sector enterprises will only pay 15% corporate tax for the first 5 years of a new investment.
• Import duty for raw materials, plant and machinery will be 5%. Malaria and HIV drugs are exempt. Import duty for intermediate products is 20%. Import duty for vehicles up to 4 years old is 5%, over 4 years up to 10 years is 20%, and over 10 years is 30%
• Sales tax for plant and machinery is zero-rated and others 17.5% at entry.
• Further incentives will be available depending on the strategic nature of the investment.