Companies providing export-oriented services from within a designated Export Processing Zone — including BPO (Business Process Outsourcing), call centres, logistics services, brokerage, ICT, and consultancy — may obtain an EPZ Service Enterprise Licence from the Export Processing Zones Authority (EPZA). This licence is distinct from the manufacturing enterprise licence and is tailored to companies whose primary activities are service-based rather than production-oriented.
Like all EPZ licences, the service enterprise licence is renewable annually and grants access to a comprehensive package of fiscal and procedural incentives.
EPZ Service Enterprise Licence Fee Summary Table
| Fee Type | Amount | Notes |
|---|---|---|
| Annual enterprise licence fee | USD 1,000 | Payable in US dollars; renewal annually |
| Application / processing fee | Varies | Confirm current rate with EPZA |
The fee structure mirrors the manufacturing enterprise licence. Confirm current rates with EPZA at the time of application.
Key EPZ Fiscal Incentives
Licensed EPZ enterprises benefit from a 10-year corporate income tax holiday followed by a 25% rate for the next 10 years; a 10-year withholding tax holiday on dividends and remittances; perpetual exemption from customs duties and VAT on raw materials, machinery, and inputs; and a liberalised foreign exchange regime.