A Free Zone Enterprise can adopt the following measures to mitigate its tax liabilities and maximize shareholder benefits:

1. Tax Exemption for the First 10 Years:
   Free Zone Enterprises enjoy full corporate tax exemption for the first 10 years of operation. This significantly reduces the tax burden during the initial growth phase.
2. Reduced Tax Rate on Exports:
   After the 10-year tax holiday, Free Zone Enterprises are taxed at a reduced rate of 15% on income from export activities. This reduced rate continues to provide tax relief compared to the standard corporate tax rate of 25%.
3. Dividend Exemption:
   Dividends declared by Free Zone Enterprises to shareholders are exempt from withholding tax. This encourages profit distribution to shareholders without additional tax liabilities.
4. Import Duty Exemptions:
   Free Zone Enterprises are exempt from import duties on raw materials, machinery, and equipment. This reduces the overall cost of production, leading to higher profitability and benefits for shareholders.
5. Exemption from VAT and NHIL:
   Free Zone Enterprises are exempt from Value Added Tax (VAT), National Health Insurance Levy (NHIL), and GETFund Levy on their activities. This further reduces operational costs and increases profitability.