Investment incentives share
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Investment incentives share
These are divided into:
Class I @ 37.5%
Heavy earth moving self-propelling equipment such as:Carterpillars, tippers, lorries of 3 tonnes and above, tractors (heed, Train, Engine head, buses and coaches, loaders, rollers and graders, transport trucks, combine harvesters, mobile cranes and forklifts etc.
Class II @ 30%
Office electronic machinery and equipments e.g. computers and its peripherals, computer printers, scanners and processors, calculators, mobile phones, photocopiers, stamping and franking/fax machines, duplicating machines, photo printers, cash registers, tax registers.
Class III @ 25%
Other self-propelling machines such as motor bikes, saloon cars and hatchbacks, tutuk, pick-ups and delivery vans, aircrafts, minibuses (nissans included), lorries < 3 tonnes.
Class IV @ 12.5%
Other non-self-propelling machine such as;Ship, Bicycles, Wheelbarrow, lifts & conveyor belts, carpets and curtains, partitions in a building, shelves, safes, sign boards and advertising stands, furniture and fittings, plant and machinery, security and alarm systems fixed in a car, tractor trailer, train coaches, milking machinery, beds in a hotel, a plough and lawn mowers, refrigerator, T.V, non-self-propelling forklifts and cranes, boats and petroleum pipeline.
Class v @20%
Computer Software and for Telecommunication equipment its 20% for five years on a straight line basis
4. Investment Deductions
This is a deduction granted on cost of a building and machinery installed therein as an incentive to encourage investments.
Applicable rates