Investment

What the sources say

Amended Article 22 grants agricultural and animal production projects a permanent 100% income-tax exemption. [1]

Scope & conditions: This concerns income tax and covered production projects; it does not exempt every food trader or every tax and fee.

Projects in development zones, within the target sectors specified by the Council when establishing the zone, receive a permanent 80% income-tax reduction. [1]

Scope & conditions: Check the zone decision and target sector; 80% is a reduction in tax, not an 80% tax rate.

Outside development and specialised zones, the permanent 80% reduction covers specified categories, including industrial projects exporting more than 50% of production capacity and the medical and pharmaceutical industries listed in the text. [2]

Scope & conditions: The incentives in this paragraph begin with operations; establish the category and its conditions rather than extending the reduction to all industry.

What you can prepare

Practical preparation suggestions, not a mandatory document list or a substitute for the authority’s requirements.

  • Preparation: distinguish production, trading and processing.
  • Check whether the location is within a formally designated zone.
  • Prepare the project licence and actual activity description.
  • For exporting industry, prepare capacity, production and export evidence.
  • Ask the authority and tax office to confirm the incentive and start date.

Questions before you decide

Questions to verify your circumstances with the relevant authority, not assumptions of approval or exemption.

  1. Does every project receive a 100% exemption?
  2. How is an 80% reduction different from a tax rate?

Check the original sources

Every fact below is linked to a source. A news publication date alone does not establish when a legal rule takes effect.

  1. Legal text

    [1] المرسوم 114 لعام 2025 — صورة الصفحة 9 المنشورة رسمياً

    رئاسة الجمهورية العربية السورية / صور النص لدى سانا

    Source publication date
    Not established in this record
    Legal instrument date
    Stated effective date
    Open original source ↗
  2. Legal text

    [2] المرسوم 114 لعام 2025 — صورة الصفحة 10 المنشورة رسمياً

    رئاسة الجمهورية العربية السورية / صور النص لدى سانا

    Source publication date
    Not established in this record
    Legal instrument date
    Stated effective date
    Open original source ↗
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