| 1. Import duty on inputs for the construction of new projects and the renovation or refurbishment of existing buildings. |
| 2. Land and house tax. |
| 3. Stamp duty payable by a vendor and purchaser on the initial purchase of property. |
| 4. Aliens landholding licence fee. |
| 5. Income or corporate tax. |
| 6. Exemption of import duty and taxes on — |
| (a) building materials, fixtures and fittings; |
| (b) energy saving and alternative energy devices and equipment; |
| (c) equipment and other material needed to undertake services to be provided by a higher education product or an approved higher education developer. |