🇮🇳 SPECIAL ECONOMIC ZONES (SEZ)
India — Special Tax Regime
Status
Active
Effective From
Feb 1, 2006
📋 DETAILS
Summary
Tax incentives for units set up in Special Economic Zones including CIT deductions and indirect tax benefits.
Eligibility
Units set up in notified SEZs. New SEZ deductions under section 80-IAC for startups and section 10AA for SEZ units.
Benefits
100% CIT deduction for first 5 years, 50% for next 5 years, and 50% of ploughed-back profits for another 5 years under section 10AA. GST exemptions on exports.
Requirements
Must be set up in a notified SEZ. Must commence operations within specified timeline.
Limitations
Section 10AA sunset: not available for units commencing after April 2020 (existing units continue). AMT may apply.
Income Types Covered
Export profits from SEZ units
Duration Details
15 years of tax benefits
💰 FINANCIAL
Duration
15 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
30.0%
Corporate Tax
25.2%
GST
18.0%
Capital Gains
20.0%
Treaty Count
95
📋 OTHER REGIMES IN INDIA
| Name | Type | Rate |
|---|---|---|
| Startup India Tax Benefits | Exemption | -- |
📚 SOURCE
Income Tax Department India
View source →
🧭 CONTINUE EXPLORING SPECIAL ECONOMIC ZONES (SEZ)