Zones where infrastructure is not favorable and located in the remote areas. These zones shall enjoy the highest level of investment promotion incentives.
Investment in Zone 1 shall receive incentives as follows;
- Activities classified under the investment promotion of level 1 shall receive profit tax exemption for a period of 10 years
- Activities classified under the investment promotion of level 2 shall receive profit tax exemption for a period of 6 years
- Activities classified under the investment promotion of level 3 shall receive profit tax exemption for a period of 4 years