The Special Economic Zones Regime Part II | KPMG | JM
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The Special Economic Zones Regime Part II

The Special Economic Zones Regime Part II

Part I of this publication outlined the wide range of tax concessions available for SEZ entities. Part II now explores the transitioning provisions for Free Zone companies and regulatory aspects of the regime.


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  • Existing Free Zone companies can retain their Free Zone tax benefits up to December 31, 2019
  • New entrant Special Economic Zone (SEZ) occupants must meet share capital and investment thresholds of US$25,000 and US$50,000, respectively
  • Transitioning Free Zone companies are exempt from the investment thresholds if they opt into the SEZ by July 31, 2020 
  • No minimum threshold export requirement for SEZ entities

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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