Law on Investment Promotion (Amended)
In forceLaw on Investment Promotion (Amended) No. 14/NA (17 Nov 2016)
Applies to both
This Law, an unofficial English translation published on the Lao Trade Portal (a Ministry of Industry and Commerce site), sets Laos' general incentives for domestic and foreign investment. Article 9 grants incentives by business sector, including high and modern technology application, scientific research, and research and development.
Article 10 defines three incentive zones, with Zone 3 being a special economic zone, and Article 11 grants a profit-tax exemption of four to fifteen years depending on the zone and sector. Article 57 provides that a special economic zone may be established for, among other purposes, the development of technology and information, alongside industrial, export-processing, services, trade and tourism zones.
No provision names data centers, data infrastructure, or information and communications technology as a distinct incentive sector or SEZ purpose, and no provision addresses electricity grid interconnection, water use, or air emissions. Article 109 ties entry into force to a presidential promulgating decree and fifteen days after Official Gazette publication, but neither the decree date nor the Gazette publication date is stated in the located text. This Law replaces the Law on the Promotion of Investment No. 02/NA, dated 8 July 2009.
Source: Full text of law