- For the manufacture or increased manufacture of any product;
- For the provision of specialized engineering or technical services;
- For research and development;
- For construction operation;
- For recycling of domestic industrial waste;
- In relation to any qualifying activity under pioneer services company;
- For promotion of the tourist industry (other than a hotel) in Brunei Darussalam.
Where a company proposes to carry out a project, the investment allowance granted for the approved project shall be a specified percentage not exceeding 100% of the amount of fixed capital expenditure incurred on each item specified on an approved project if the fixed capital expenditure is incurred-
- Within such period, not exceeding 5 years, commencing from the investment day
- In the case of the promotion of tourist industry, not exceeding 11 years commencing from the investment day.
Exemption of income tax.