For a period of 10 years from January 1, 2027, if the participation share or stock belongs to a legal entity that is a micro and small business entity that has received a "Startup" certificate or a technology park registration certificate and is not engaged in other activities, 100 percent of the taxpayer's income from the provision of the participation share or stock will be exempt from income and profit tax for at least 3 years.
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For a period of 10 years from January 1, 2027, if the participation share or stock belongs to a legal entity that is a micro and small business entity that has received a "Startup" certificate or a technology park registration certificate and is not engaged in other activities, 100 percent of the taxpayer's income from the provision of the participation share or stock will be exempt from income and profit tax for at least 3 years.