Feb 25, 2014: Information Memorandum has been published .. Click here

Investment Incentives
No minimum/maximum requirement for Foreign Equity
100% repatriation of capital gains, dividends and profit
Foreign controlled companies are allowed domestic borrowing
Facility for contracting foreign private loans is available (agreement to be cleared by State Bank of Pakistan)
Royalty & Technical fees are allowed up to 5% of net sales
Custom Duty on imported plant, machinery and equipment (not manufactured locally) is only 0-5% (previously up to 25%)
Corporate Tax Rates for companies within the service sector have been fixed @35% (previously the rate was 45%)
Initial Depreciation Allowance @50% is permissible on an “eligible depreciable asset” placed into service in Pakistan for the first time in a tax year
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