Legislative Decree 8 of 2007 on Investment Promotion Law.

This Investment Promotion Law, comprising 17 articles organized into III Chapters, provides guarantees for investors, including the right to possess and rent land, protection against seizure without compensation, and work/residence licenses for non-Syrian investors. It offers advantages and incentives such as tax exemptions and duty-free import of assets for enterprises in key sectors. In particular, Article 8 grants enterprises in specified sectors (agriculture, industry, transport, ICT, environment, services, electricity, oil, and mineral wealth, plus any others designated by the Supreme Council) full exemptions from Income Tax Law and all advantages/guarantees of the Legislative Decree, with the Board responsible for defining these sectors. General provisions require investors to inform the Syrian Investment Commission (SIC) of operational start dates, maintain systematic accounts for SIC, and allow for arbitration or court settlement of disputes.