6.1 Additional Incentives for Training
I. Tax Exemption on Educational Equipment Approved training institutes, in-house training projects and all private institutions of higher learning are eligible for import duty, and excise duty exemptions on all educational equipment including laboratory equipment for workshops, studios and language laboratories.
II. Tax Exemption on Royalty Payments Royalty payments made by educational institutions to non-residents (franchisors) for franchised education programmes that are approved by the Ministry of Education are eligible for tax exemption