- Agriculture, livestock and fishing
Income tax rates in the area of Agriculture, Livestock and Fisheries, carried out under the Investment code, benefit from a reduction in the IRC rate of 50% in the first 7 years of activity. After the 7-year deadline, new ventures covered by the sectors mentioned above will be entitled to a 25% reduction in taxable profit, valid for a period of 2 years. Investments in this area of activity also benefit from a single rate of 0.2% of the tax on banking operations related to the inflow of foreign capital intended for the implementation of the project.
The credit reimbursement will benefit from total exemption from the tax rate on income from investment of capital
- Tourism and hospitality
Investments intended for the rehabilitation, construction, expansion or modernization of hotel units and their complementary or related parts, whose main purpose is the production of tourism services or the development of rural and/or ecological tourism, benefit from tax advantages provided for in the Tax Benefits Code, deducting an additional two percentage points.
The reinvested capital will benefit from a deduction from the tax base of an amount equal to 30% of the value of the profits invested in the year up to the fifth year following the investment, provided that they contribute to the creation of more than 20 jobs per year. period of 7 years from the beginning of exploration.