The Board of Investment (BOI) of Sri Lanka is the central facilitation point for foreign investments. The BOI provides assistance and advice throughout the investment process an initial point of inquiry through project approval, implementation, monitoring and aftercare facilities.The BOI currently facilitates investors on a sector-focused approach and has established the "Investor Facilitation Centre" on 26th floor, West Tower, World Trade Centre, Colombo 1, for this purpose.
The BOI offers tax holidays ranging from 3 to 15 years for investors in districts other than Colombo and Gampaha. The categories where incentives are offered are as follows :
Additionally, imports of both capital goods and raw materials are duty free for export oriented industries/services. Only the following capital goods are entitled to duty free :48
Additional special package of tax incentives ranging from 10 – 20 years is offered for investment in the Eastern and Northern Provinces.
For further information , Please see information under Rules--> Investment menu