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Agreement Document symbol Notifying Member Year Harmonized types of environment-related objectives Harmonized types of measures Harmonized types of sectors subject to the measure Measure description See more information
Subsidies and Countervailing Measures G/SCM/N/186/DOM/SUPPL.1;G/SCM/N/220/DOM/SUPPL.1;G/SCM/N/253/DOM/SUPPL.1;G/SCM/N/284/DOM/SUPPL.1;G/SCM/N/315/DOM/SUPPL.1;G/SCM/N/343/DOM/SUPPL.1;G/SCM/N/372/DOM/SUPPL.1;G/SCM/N/401/DOM Dominican Republic 2023 Alternative and renewable energy Tax concessions Energy
Subsidies granted under Law No. 57-07 on…
Subsidies granted under Law No. 57-07 on encouraging the development of renewable sources of energy and their special regimes:
Environment related objective
To encourage and regulate the development of and investment in projects that make use of any source of renewable energy and seek to benefit from such incentives
Measure description Coverage of the measure
Subsidies granted under Law No. 57-07 on encouraging the development of renewable sources of energy and their special regimes:
Exemption from all types of import taxes on equipment, machinery and accessories imported by companies or individuals, needed to produce energy from renewable sources (...). This incentive also extends to the importation of equipment for electric power transformation, transmission and interconnection to the National Interconnected Electric Grid (SENI), for projects based on renewable sources, which comply with this law. (...) tax credit of up to 40% of the cost of investment in equipment is granted to owners or tenants of family homes, or commercial or industrial premises who switch to renewable energy systems, or expand existing ones, for their own private energy consumption,
Type of measure
Exemptions from import taxes and the tax on the transfer of industrialized goods and services (ITBIS); and income tax credits.
 ICS - HS Code
Subsidy amount
Up to 75% of the total cost of the work and system installation
 Implementation period
Over the next three years
Keywords
Energy
Renewable
Subsidies and Countervailing Measures G/SCM/N/343/EU/ADD.22/SUPPL.1 ; G/SCM/N/372/EU/ADD.22/SUPPL.1 European Union: Portugal 2023
Biodiversity and ecosystem, Sustainable fisheries…
Biodiversity and ecosystem, Sustainable fisheries management
 Loans and financing Fisheries
Credit facility to support fisheries sector –…
Credit facility to support fisheries sector – minimis aid: (...) complementary measures to reduce the difficulties faced by the fisheries sector, within the limits set out in Commission Regulation (EU) No. 717/2014 of 27 June 2014 on de minimis aid in the fisheries sector, creating a credit facility, with reduced interest rates, to overcome financial difficulties arising from the inhibition of fishing activity.
Environment related objective
To promote sustainable and socially responsible fisheries and aquaculture by: (a)The protection and restoration of aquatic biodiversity and ecosystems; (b)Ensuring a balance between fishing capacity and available fishing opportunities
Measure description Coverage of the measure
Credit facility to support fisheries sector – minimis aid: (...) complementary measures to reduce the difficulties faced by the fisheries sector, within the limits set out in Commission Regulation (EU) No. 717/2014 of 27 June 2014 on de minimis aid in the fisheries sector, creating a credit facility, with reduced interest rates, to overcome financial difficulties arising from the inhibition of fishing activity.
Fishermen, fisheries sector
Type of measure
Credit facility
 ICS - HS Code
Subsidy amount
Year: Mainland; Azores (Million EUR)
2017: 0.123; 0
2018: 0,129; 0
2019: 0,292, 0.390
2020: (2); 0
2021: 0,171; 0
 Implementation period
For 5 years
Keywords
Fish
Bio
Eco
Sustainable
Subsidies and Countervailing Measures G/SCM/N/372/KAZ/REV.1 Kazakhstan 2023 General environmental protection Tax concessions All products/economic activities
Investment preferences: Investment support is…
Investment preferences: Investment support is aimed at creation of favorable investment climate for economic development and to stimulate investment to set up new production, expansion and renovation of existing production facilities, training of Kazakhstani personnel, and protection of the environment.
Environment related objective
To protect the environment by supporting investments
Measure description Coverage of the measure
Investment preferences: Investment support is aimed at creation of favorable investment climate for economic development and to stimulate investment to set up new production, expansion and renovation of existing production facilities, training of Kazakhstani personnel, and protection of the environment.
Investment preferences are granted based on an investment contract concluded between authorized investment body and juridical person of the Republic of Kazakhstan implementing an investment project.
Type of measure
Custom duty exemption; VAT exemption; in-kind state grants; tax preferences
ICS - HS Code
Subsidy amount
35.245 billion tenge
 Implementation period
Investment preferences are granted for the duration of the investment contract, except customs duty exemption which is granted for a period not exceeding five years from the date of registration of the investment contract and tax preferences which are granted for a period of 3 to 10 years.
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/401/ARG Argentina 2023
Natural resources conservation, Sustainable…
Natural resources conservation, Sustainable mining management
 Tax concessions Mining
Mining: Law No. 10.273 - Tax exemptions; Law No…
Mining: Law No. 10.273 - Tax exemptions; Law No. 24.196 - Law on mining investment Law No. 24.228 - Federal Mining Agreement; Law No. 24.402 - Value added tax (VAT) payment financing scheme: The objective of the legislation in this area is to encourage mining activities in order to contribute to the country's development, ensure the rational exploitation of mining resources, generate employment and diversify regional economies.
Environment related objective
To ensure the rational exploitation of mining resources
Measure description Coverage of the measure
Mining: Law No. 10.273 - Tax exemptions; Law No. 24.196 - Law on mining investment Law No. 24.228 - Federal Mining Agreement; Law No. 24.402 - Value added tax (VAT) payment financing scheme: The objective of the legislation in this area is to encourage mining activities in order to contribute to the country's development, ensure the rational exploitation of mining resources, generate employment and diversify regional economies.
Law No. 10.273: Mines under concession to private individuals; Law No. 24.196: : all natural persons domiciled in the Argentine Republic and legal persons incorporated in the country or authorized to act within its territory that are engaged in the mining activities set out in Article 5 of the Law are eligible for the regime; Law No. 24.228: mining activities; Law No. 24.402: The beneficiaries are the purchasers or importers of the goods referred to in Article 1 of the Law
Type of measure
Tax exemptions; Tax concessions and exemptions. Customs exemptions; Tax elimination; Financing payment of value added tax.
 ICS - HS Code
Subsidy amount
2021: ARS 9,932.9 million; 2022: ARS 22,329.3 million; 2023 (estimate): ARS 58,074.3 million
 Implementation period
Although Law No. 24.402 has not been repealed, its period of applicability has expired. The legislation does not stipulate end dates for the other programmes.
Keywords
Natural resources
Subsidies and Countervailing Measures G/SCM/N/401/ARG Argentina 2023 Afforestation/reforestation Tax concessions Forestry
Forestry Activity: Law No. 25.080 - Investment in…
Forestry Activity: Law No. 25.080 - Investment in Cultivated Woodland: Given that the considerable development potential of Argentina's forestry sector has thus far barely been explored, the purpose is to promote forestry activity throughout the country, in the interests of fostering medium- and long-term investment and generating employment.
Environment related objective
To promote forestry activity throughout the country
Measure description Coverage of the measure
Forestry Activity: Law No. 25.080 - Investment in Cultivated Woodland: Given that the considerable development potential of Argentina's forestry sector has thus far barely been explored, the purpose is to promote forestry activity throughout the country, in the interests of fostering medium- and long-term investment and generating employment.
Beneficiaries are natural or legal persons making actual investments in the activities covered by the Law. Non-repayable economic support is a money amount that is calculated per hectare and varies according to zone, species and forestry activity, as determined by the implementing authority (...).
Type of measure
Non-repayable economic support and fiscal benefits.
 ICS - HS Code
Subsidy amount
2021: ARS 279.5 million; 2022: ARS 116.5 million; 2023 (estimate): ARS 135.4 million
 Implementation period
The benefits granted under Law No. 25.080 apply to all undertakings approved within 10 years of the enactment of the Law and the subsequent extensions thereof and amendments thereto. The last extension was established under Law No. 27.487 (Official Journal of 4 January 2019). The "tax stability" enjoyed by the undertakings covered by Law No. 25.080 is granted for a period of up to 30 years from the date of approval of the corresponding project. The implementing authority may, according to the area and cycle of species planted, extend the period to up to a maximum of 50 years.
Keywords
Forest
Subsidies and Countervailing Measures G/SCM/N/401/BRA Brazil 2023
Energy conservation and efficiency, Environmental…
Energy conservation and efficiency, Environmental goods and services promotion
 Tax concessions Manufacturing
Rota 2030 Programme - Mobility and Logistics: To…
Rota 2030 Programme - Mobility and Logistics: To foster technological development of the domestic automotive industry, through energy efficiency and environmental sustainability, by creating incentives for R&D activities.
Environment related objective
To promote energy efficiency and environmental sustainability
Measure description Coverage of the measure
Rota 2030 Programme - Mobility and Logistics: To foster technological development of the domestic automotive industry, through energy efficiency and environmental sustainability, by creating incentives for R&D activities.
The subsidy is directed to companies that manufacture vehicles and their parts and pieces
Type of measure
Fiscal incentives
 ICS - HS Code
Subsidy amount
Fiscal Year 2021: R$ 127.01 million; Fiscal Year 2022: R$ 140.44 million.
 Implementation period
From December 2018 to December 2023.
Keywords
Energy
Environment
Sustainable
Subsidies and Countervailing Measures G/SCM/N/401/BRA Brazil 2023 General environmental protection Tax concessions Services
Reporto - Tax Regime to Encourage Modernization…
Reporto - Tax Regime to Encourage Modernization and Expansion of Port Structure: Suspension and subsequent exemption of II, IPI and the contribution for the PIS/Pasep and Cofins on imports, and of IPI and the contribution for the PIS/Pasep and Cofins on domestic purchases of machinery, equipment, spare parts and other goods imported by Reporto beneficiaries and destined to their fixed assets for exclusive use in carrying out the following services: (...) environmental protection.
Environment related objective
To support ports carrying out environmental protection
Measure description Coverage of the measure
Reporto - Tax Regime to Encourage Modernization and Expansion of Port Structure: Suspension and subsequent exemption of II, IPI and the contribution for the PIS/Pasep and Cofins on imports, and of IPI and the contribution for the PIS/Pasep and Cofins on domestic purchases of machinery, equipment, spare parts and other goods imported by Reporto beneficiaries and destined to their fixed assets for exclusive use in carrying out the following services: (...) environmental protection.
Beneficiaries of Reporto are the port operator, the port concessionaire, the tenant of a public port facility and the company authorized to operate a mixed or exclusive private port facility, including those operating with offshore vessels, railroad concessionaries, dredging companies, secondary zone customs office and Professional Training Centers.
Type of measure
Tax exemptions
 ICS - HS Code
Subsidy amount
Fiscal Year 2021: 0; Fiscal Year 2022: R$ 266.80 million
 Implementation period
From January 1st, 2022, to December 31st, 2023
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/401/BRA Brazil 2023 Sustainable fisheries management Loans and financing Fisheries
Programme for Vessel Fleet Enlargement and…
Programme for Vessel Fleet Enlargement and Modernization: National Programme for Financing the Enlargement and Modernization of the National Fishing Fleet – PROFROTA Pesqueira. (...) A "non-default" bonus ("paid-on time" instalment performance bonus) calculated on the interest due of the financed amount, taking into consideration environmental, social and targeted species stimulus issues.
Environment related objective
To enhance the ocean fishing fleet, taking into consideration environmental criteria of sustainability;
Measure description Coverage of the measure
Programme for Vessel Fleet Enlargement and Modernization: National Programme for Financing the Enlargement and Modernization of the National Fishing Fleet – PROFROTA Pesqueira. (...) A "non-default" bonus ("paid-on time" instalment performance bonus) calculated on the interest due of the financed amount, taking into consideration environmental, social and targeted species stimulus issues.
Recipients are fishing vessel owners or charters (natural or legal persons); professional fishermen and fishing industries; industrial fishing companies (natural or legal persons and cooperatives dedicated to fishing activities).
Type of measure
A "non-default" bonus
ICS - HS Code
Subsidy amount
Fiscal Year 2021: R$ 0.00; Fiscal Year 2022: R$ 0.00.
 Implementation period
Not defined
Keywords
Environment
Fish
Sustainable
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023 Energy conservation and efficiency Grants and direct payments Manufacturing
Automotive Innovation Fund: The objectives of the…
Automotive Innovation Fund: The objectives of the program are to build automotive R&D capacity in Canada and secure knowledge-based jobs; enhance the government's science and technology and environmental agendas; (...) fuel efficient technologies or processes; (...).
Environment related objective
To enhance the government's science and technology and environmental agendas; support the development and/or implementation of innovative, fuel efficient technologies or processes
Measure description Coverage of the measure
Automotive Innovation Fund: The objectives of the program are to build automotive R&D capacity in Canada and secure knowledge-based jobs; enhance the government's science and technology and environmental agendas; (...) fuel efficient technologies or processes; (...).
Eligible Recipients are corporations incorporated pursuant to the laws of Canada carrying on business in Canada, with proposals for investments in Canada valued at more than $75 million for vehicle or powertrain assembly operations associated with significant automotive innovation and R&D initiatives. Automotive innovation and R&D initiatives other than vehicle or powertrain assembly would be eligible provided they meet the $75 million threshold.
Type of measure
Payable and non-repayable contributions
ICS - HS Code
Subsidy amount
FY 2020/21: $20,188,813; FY2021/22: $ 17,747,601 in
Implementation period
The program was established in 2008 and was terminated in July 2017.
Keywords
Environment
Subsidies and Countervailing Measures G/SCM/N/401/CAN Canada 2023
Air pollution reduction, Environmental goods and…
Air pollution reduction, Environmental goods and services promotion, Alternative and renewable energy
 Tax concessions Manufacturing
Rate Reduction for Zero-Emission Technology…
Rate Reduction for Zero-Emission Technology Manufacturers: This measure supports Canada's competitiveness in attracting investment in zero-emission technology manufacturing, while also supporting existing businesses in the sector. (...) This measure applies in respect of income from specified zero-emission technology manufacturing or processing activities, such as the manufacturing of solar, wind and water energy conversion equipment, electrical energy storage equipment, or zero-emission vehicles; and the production of hydrogen by electrolysis of water or solid, liquid and gaseous biofuels from specified waste material.
Environment related objective
To support investments in zero-emissions technologies
Measure description Coverage of the measure
Rate Reduction for Zero-Emission Technology Manufacturers: This measure supports Canada's competitiveness in attracting investment in zero-emission technology manufacturing, while also supporting existing businesses in the sector. (...) This measure applies in respect of income from specified zero-emission technology manufacturing or processing activities, such as the manufacturing of solar, wind and water energy conversion equipment, electrical energy storage equipment, or zero-emission vehicles; and the production of hydrogen by electrolysis of water or solid, liquid and gaseous biofuels from specified waste material.
Businesses that undertake eligible zero-emission manufacturing and processing activities.
Type of measure
Preferential tax rate
 ICS - HS Code
Subsidy amount
2022: 10 millions CAD
 Implementation period
Introduced in 2021, effective for taxation years that begin after 2021. The reduced rates will be gradually phased out starting in taxation years that begin in 2029 and fully phased out for taxation years that begin after 2031.
Keywords
Bio
Emissions
Energy
Renewable