Surtax No Alternative minimum tax-

Surtax No
Alternative minimum tax- No
Foreign tax credit Laos domestic law does not provide for a credit for foreign taxes; however, the tax law does provide that the tax authorities generally should resolve issues such as double taxation by crediting the relevant amounts against future tax due.

Participation exemption No
Holding company regime No
Incentives Profit tax exemptions or reductions may be available for investments in certain sectors (agricultural, industrial, handicraft and service) or in designated areas.