• No tax on qualifying investment on new buildings and machinery
• No tax for up to 40% investment in used buildings and machinery
• No tax for 50% of qualifying training costs
• No tax on operating costs incurred by manufacturing companies 25 months prior to commencing production
• (Loss carry forward of up to seven years, enabling companies to take advantage of allowances;)
• No tax on 15% of investment made in designated areas of the country such as Kanengo, Chirimba, and Luwinga industrial sites.
• Free repatriation of dividends, profits and royalties.

The Malawi government has instituted special investment incentives for the following:

• Industries Raw Materials under Industrial Rebate Scheme
• Car Hire and Safaris except used motor vehicles
• Hotels, lodges and inns
• Dairy farming industry
• Fishing industry
• Telecommunication sector
• Mining industry
• Water supply sector 
• Electricity generation, transmission and distribution