The Department provides services that facilitate and supports all industries in availing different types of fiscal incentives as per the Rules on the Fiscal Incentives Act of Bhutan 2021 such as;

1. Fiscal incentives for capital goods
2. Investment allowance,
3. Certificate for locally manufactured products
4. Endorsement of Authorized Entity
5. Tax holidays.

1. Fiscal Incentives for Capital Goods
All industries importing capital goods (machines/equipment) from India and third countries are liable to pay sales tax and customs duty as per the government rules. However, these levies are exempted subject to the recommendation from the Department as per the Rules on the Fiscal Incentives Act of Bhutan 2021 and the Schedule of Items to the Rules on the Fiscal Incentives Act of Bhutan 2021.

2. Investment Allowance
The Department facilitates all industries to avail the Investment Allowance from the government with the issuance of recommendations as per the requirements of the Department of Revenue and Customs, Ministry of Finance. The Department issues the recommendation letter as per the Rules on the Fiscal Incentives Act of Bhutan 2021.

3. Certificate of locally manufactured products
The Department facilitates all industries to avail the fiscal incentives on locally manufactured products from the government with the issuance of the Certificate of locally manufactured products as per the requirements of the Department of Revenue and Customs, Ministry of Finance. The Department issues the certificate as per the Rules on the Fiscal Incentives Act of Bhutan 2021. This certificate is issued to industries buying locally manufactured construction materials for the purpose of availing fiscal incentives,

However, the certificate for locally manufactured products is also issued to all eligible industries requiring the certificate of locally manufactured products for purposes other than availing fiscal incentives.

4.  Endorsement of Authorized Entity
The Department facilitates all industries to avail the fiscal incentives on locally manufactured products from the government with the issuance of the Certificate for endorsement of Authorized Entity as per the requirements of the Department of Revenue and Customs, Ministry of Finance. The Department issues the certificate as per the Rules on the Fiscal Incentives Act of Bhutan 2021. This certificate is issued to the industries producing locally manufactured construction materials for the purpose of availing fiscal incentives.

5. Tax Holidays
The Department facilitates all eligible industries to avail tax holidays as per the requirement of the Department of Revenue and Customs, Ministry of Finance. The Department issues recommendations on the basis of the Rules on the Fiscal Incentives Act of Bhutan 2021.