The Bank of the Lao PDR (BOL) is responsible for issuing licenses to establish banks and other financial institutions. The Department of Domestic and Foreign Investment (DDFI) is a one-stop service that oversees investment licensing and promotion, and develops investment regulations. DDFI also administers the Law on the Promotion and Management of Foreign Investment.

The Lao PDR tax system consists of direct and indirect taxes. Indirect taxes include a turnover tax and an excise tax. Direct taxes include a profit tax, income tax, minimum tax, and various fees and charges.

The Lao PDR applies a special tax regime to foreign investors that includes reduced rates, tax exemptions or holidays, a flat-rate profit tax of 20%, and a 1% import levy.

Article 30 of the Tax Law states that "lending interests; bond or shares interests" are included in the list of tax-exempt income. Interest rates paid are considered expenses that can be deducted from annual taxable profits.

Detailed descriptions of the Lao PDR tax system and the special tax regime for foreign investors are accessible through the links below.