Introduction The “Manufacture and Build to Recover Program (MBRP) was adopted by cabinet in December 2020 to fast-track private sector investments in manufacturing and construction and boost economic recovery efforts with specific incentives and key performance indicators. The program is designed to significantly reduce the cost of setting up industries of select products as well as existing firms who would like to expand their current operations. The incentives are seeking to increase the production of construction materials, agro-processing, as well as hygiene and sanitation products. Main elements of the program: VAT exemption on imported construction materials not available in the East African Community (EAC) VAT exemption for construction materials sourced domestically Tax credits off-setting 2021 Pay-as-you-earn (PAYE) & Corporate Income Tax (CIT) Tax credits on export revenues Reduced PAYE per additional employee General construction incentives apply to a minimum investment of USD 10 million Specific factory construction incentives with a lower investment threshold Greenfield investments eligible for incentives where total construction value is USD 1 million or greater Brownfield investments eligible for incentives where total construction value is USD 1 million or 20% of total investment Agro-processing sector eligible for incentives where total investment is USD 100,000 or greater.