esempi
  • Aid for enterprise creation: Any enterprise established in the Principality and liable for the profits tax (by generating at least 25 per cent of its turnover outside the Principality) is exempt from this tax for a period of two years; Tax credit for research: Any enterprise liable to the profits tax which engages in expenditure on research and development may obtain a tax credit amounting to 50 per cent of the difference between the research expenditure during the year and the average expenditure during the two preceding years, subject to a ceiling on the total allowable expenditure.
    المساعدات المخصصة لإنشاء المؤسسات: تُعفى كل مؤسسة يتم إنشاؤها داخل الإمارة وتكون خاضعة للضريبة على الأرباح (وتُنجز نسبة 25 في المائة على الأقل من رقم أعمالها خارج الإمارة) من هذه الضريبة خلال فترة سنتين.