Kenya inaugurated the Export Processing Zone (EPZ) program in 1990. The EPZ Authority was thereafter established to manage and promote the EPZ program among export - oriented potential investors. The program is aimed at providing an attractive investment opportunity for export-oriented business ventures within designated areas or zones. This seeks to help the economy through increased productive capital investment, jobs generated, technology transferred, development of backward linkages and diversification of exports. The scheme offers a range of attractive incentives to ensure low cost operations, fast project set up, seamless enterprise operations to translate to high profitability. An effective one-stop-shop service at the EPZ Authority facilitates the investment process. The EPZA welcomes all export-oriented investments but is particularly keen to develop projects and attract investors in food processing, fresh produce, packaging for shelf ready products, wooden products, leather and animal based products, jewelry and gemstones, pharmaceutical products and herbal medicines, medicinal supplies, cosmetic and personal care products, packaging products, textiles, commercial handicrafts, transport equipment, electronic and electrical goods, building materials & furnishings, data processing & audio-visual services and consultancy and professional services. Tax benefits under EPZA Following are the tax benefits for investors: •10 year corporation tax holiday and 25% tax thereafter •10 year withholding tax holiday •Stamp duty exemption •100% investment deduction on initial investment applied over 20 years •Perpetual duty and VAT exemption on company input including machinery, spare parts , construction material, raw materials, office equipment, packaging, heavy diesel and fuel oil, excluding other petroleum based fuel, motor vehicles that are from outside the zone and motor vehicle spare parts.