Free Zone ( Tax Concessions) Regulation,2010 (L.I. 1963)
Regulation 3: Vehicles specified in the Third Schedule which are not exclusively utilised for the business operations of an enterprise, developer or sub-contractor are exempt as imports under section 22 (1) of the Free Zone Act 1995, (Act 504)
Procedure to Follow
Free zone developers and enterprises granted licenses under this Act shall be exempted from the payment of income tax on profits for the first ten years from the date of commencement of operation.
The income tax rate after ten years shall not exceed a maximum of 8%.
A shareholder shall be exempted from the payment of withholding taxes on dividends arising out of free zone investments.
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5th Link Rd, East Cantonments[Near US Embassy] Accra,
- Email: info@gfza.gov.gh
- Website: https://gfza.gov.gh/
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- Telephone: +233 302 780535| 785037|428620|428590 +233 24 217
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