Council of Ministers Investment Incentive Regulation No. 517/2022.

The provisions of this Regulation shall apply to Income Tax and Duty incentives granted to encourage investment in sectors eligible for incentives. Income tax exceptions are disciplined under Part 2 and they can be granted for new investments, expansion or upgrading of existing investment, and for investors exporting products or services. Part 3 regulates custom duty exemptions. Part 4 concerns incentives for mining petroleum and geothermal works. Part six, miscellaneous, provides for revocation of exceptions and penalties. Under the schedule are listed the investment areas and income tax incentives, these include food Industry, beverage industry, wood products industry, chemical and chemical products industry (including fertilizers, pesticide, plastic), plastic product industry, agricultural development (annual crop production).