The investment projects in districts of Ca Mau province are entitled to apply preferential policies in areas “special investment incentives”. Concretely, preferential policies on land rental and business income tax as follows:

1- Exemption, reduction for land rent, water surface rent:

a) Exemption of land rent, water surface rent is applied for projects in the field of special investment incentives; apartment buildings for workers in industrial zones; projects for public construction works for business purposes (social purposes) in the fields of education, health, culture, physical training, sports, science and technology; projects in the field of agriculture encouraging investment exempted from land and water surface rent from the date that projects are completed and put into operation under Decree No. 210/2013/ND-CP.

b) Exemption for land and water surface rent during construction period according to the projects approved by competent authorities.

c) From the date that projects are completed and put into operation:

- Exemption for land and water surface rent for 15 years towards projects in the fields of investment incentives.
- Exemption for land and water surface rent for 11 years towards other projects.

2- Exemption, reduction of land use fees.

 - Exemption of land use fees for projects on construction of condominiums for industrial zone workers or projects for public construction works for business purposes in the fields of education, health, sport (socialization).

- Exemption from land use fees towards project in the field of special agriculture encouraging investment if the State allocates land.

- Exemption for land use fees towards projects in the fields of special investment incentives.

- Reducing 50% of land use fees for projects in the field of investment incentives, agricultural encouraging investment projects if the State allocates land under Decree No. 210/2013/ND-CP.

- Reducting 30% of land use fees for other projects.

3- Tax rate and reduction, exemption of corporate income tax

a) 10% tax rate during operation period is applied for the income which related to education, vocational training, health care, culture, sports and environment (collectively referred to as socialization) as well as the enterprise's income from plantation, tending, forest protection, agro-forestry and aquaculture; production, artificial and hybrid plants and animals; Investment in post-harvest agricultural products, seafood and food.

b) The tax rate of 10% is applied within 15 years, started from when the new investment project generates turnover in other fields.

c) To be exempted from income tax for no more than 4 years and a 50% reduction of the payable tax not later than 9 subsequent years after the taxable income is generated from the implementation of the new investment project in all fields. In case of having no taxable income for the first three years which start from the first year of turnover generated from new investment project, the tax exemption or reduction duration shall be calculated from the fourth year.

4- Credit support

Investment projects will be considered for loans for investment credit, post-investment support and loans for export credit.

5- Preferential policies on import and export taxes

Import tax exemption is applied on goods, means, machinery and equipment which create fixed assets; raw materials and materials which can not be produced in domestic country; machinery in the technological line or for the manufacture of components, details, spare parts, attachments, molds and accessories to be assembled together with equipment and machinery in accordance with government regulations.

Plant varieties and animal breeds permitted to be imported for implementation of investment projects in the fields of agriculture, forestry and fishery.
Some special machinery, equipment and materials are mentioned under the Government policy.    
 
Commitment of the locality

Ca Mau Provincial People's Committee is committed to creating the most favorable conditions for investors to learn and invest in Ca Mau province.
The province is responsible for clearing the ground, preparing the ground for conditional investors to implement the project quickly. At the same time, consider supporting investment in essential infrastructure such as roads, electricity systems to the fence of industrial parks and projects, etc.
During the operation, local authorities are willing to receive feedback from businesses, investors. Depending on the functions and tasks of the agency, classification, treatment or prompt reporting to the Provincial People's Committee and competent agencies to consider and resolve.
Provincial leaders will periodically organize meetings with enterprises and investors to solve difficulties and problems.