According to the artificial article 3 of Free Zone Law numbered 3218:
1- Taxpayers who has license to function in free zones which founded before and at the date of 06/02/2004, are exempt from income and corporate tax for the income they derived in these zones limited to the period stated in their license.
2- Until the end of the annual taxation period of full membership date to European Union:
a.Income of the tax payers who deal with manufacturing in free zones derived from the sale of these manufactured goods are exempt from income or corporate tax.
b.The wages of the staff, who are working for the tax payers exporting 85% of the FOB cost of the products produced in free zones, are exempt from income tax. The tax which could not be collected on due date since the total sales amount is below 85%, is collected without any penalty with the late fee.
***All procedures and written documents regarding the activities within free zones are exempt from stamp duty and other duties.
Source: Revenue Administration
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