New Rules for Benefits for PDA and SEZ Residents
As of April 1, 2026, the conditions for applying tax benefits and insurance contribution rates for residents of PDAs and SEZs have been changed.
These updates apply to those who obtain resident status after the specified date. For three years following the acquisition of resident status, the restrictions will not be in effect.
To qualify for the benefits, residents of PDAs and SEZs must: submit financial statements on time; invest in capital expenditures and R&D (research and development) costs; fulfil their assumed obligations.