Instruction on Granting Investment Promotion Policies Regarding Profit Tax and Rental or Concession Fees for State Land, No. 0760/MPI.

This Instruction provides detailed guidelines for implementing investment incentives in Laos, specifically focusing on profit tax exemptions and state land rental/concession fee waivers. It is designed to clarify the application of the Law on Investment Promotion (2016) for both domestic and foreign investors.
The document defines the criteria for receiving incentives based on two main factors: the Business Sector (Level 1: Top Priority to Level 3: Low Priority) and the Geographic Zone (Zone 1: Poor/Remote areas to Zone 3: Developed areas). Projects in higher-priority sectors located in less-developed zones receive the longest exemption periods.