Any individual or legal entity, public or private, resident
or non resident realizing an investment through contribution
· In an area whose development requires a particular
· In an area presenting a particular interest for
the national economy.
A. Areas defined by the Investment National
Council and whose development requires a particular Government
Types of investments
· Rehabilitation or restructuring
· Participation in company's capital as in kind
or cash contribution
· Resumption of activities within the framework
of partial or total privatization
· Joint venture / partnership.
Any economic sector of production of goods or services
including licensing and concession.
A simple declaration and incentives application form(1).
Assistance during the implementation
· Transfer fees exemption for real estate acquisition
realized within investment framework;
· Application of fixed registration fees limited
to 2 0/00 on charters and capital increases;
· Government total or partial coverage of infrastructure
· VAT exemption on capital goods and services directly
involved in investment implementation;
· Application of reduces rate of customs duty on
imported material directly involved in project realization.
Assistance during the exploitation
Investment may benefit during a period of ten (10) years
· Exemption from corporate income tax (IBS), income
tax revenue (IRG), from contribution levy (VF) and from
professional activity tax (TAP);
· Starting from the decision date and during ten
(10) years, exemption from property tax on real estate;
· Additional advantages to improve or/and to facilitate
investment such as possibility to choose reducing balance
method of depreciation.
B. Projects presenting a particular interest
for national economy and especially when they use technologies
which are susceptible to preserve environment, to protect
natural resources, to save energy and to lead to a durable
Granted advantages are defined contractually
after approval of Investment National Council.
(1) forms provided by ANDI.