Profit tax incentives granted are based on the promoted sectors and three investment zones as shown in the table below.
| Zone | Profit tax exemption period | Reduced tax rate | Full tax rate |
| 1 | First 7 years |
Year 8 onwards: |
|
| 2 | First 5 years |
Year 6-8: 7.5 % |
Year 9 onwards: 15 % |
| 3 | First 2 years |
Year 3-4: 10 % |
Year 5 onwards: 20 % |
