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  • Exemption registration duty on the purchase/ lease of land for the construction of infrastructure
  • Exemption of VAT on construction of private hospitals/clinics, residential care homes/nursing homes
  • VAT exemption on medical, surgical and dental equipment
  • No customs duty on selected equipment, machinery and furniture
  • 50% annual allowance on electronic and computer equipment
  • 35% annual allowance on other plant and machinery
  • 5% allowance on capital expenditure incurred on construction/extension of clinic
  • Free repatriation of profits, dividends and capital
  • No capital gains tax
  • 100% foreign ownership allowed