Tax Incentives and Investment Conditions
3.2 Corporate income tax structure
45%
Tobacco product
manufacturers*
Non-listed mobile phone
operators
Listed mobile phone operators*
Non-listed banks, insurance
companies and financial
institutions
37.5%
Listed banks, Insurance
companies and financial
institutions
Merchant banks
Non-listed companies
(general)**
Association of persons
Artificial Juridical Person
One Person Company**
22.5%
15%
Textile industries
Co-operative societies
Research institutes
Private universities
10%
KPMG
Jute Industry and Exporter
(other than individual) firm
and HUF with LEED
certification
Listed companies
(general)**
40%
27.5%
20%
Exporters (other than
individual) firm and HUF
without LEED certification
12%
*Additionally 2.5% surcharge is applicable
**Specific conditions apply
Tax holiday and tax
exemptions industries.
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