Foreign businesspeople who invest in Tibet can buy building property and land use rights for terms ranging from 50 to 70 years. A wholly foreign-invested enterprise with a period of operation exceeding 10 years is exempt from city land use tax during the approved construction period if it occupies State-owned land and from cultivated land occupation taxes if it occupies cultivated land. During the eight years following the start of operations it will pay half of normal land use taxes. Enterprises with a period of operation less than 10 years occupying cultivated land are exempt from cultivated land occupation taxes and from city land occupation taxes during the period of construction. Joint ventures, Sino-foreign cooperative enterprises and other joint operations using a site currently under the control of a Chinese partner or newly occupying approved State-owned land, are exempt from city land use taxes during the approved construction period and, if they occupy cultivated land, from cultivated land occupation taxes. They are further exempted from land use taxes for eight years following the start of operations. Production-type foreign-invested enterprises receive preferential treatment regarding land use fees.

Mining in Tibet is non-gratuitous. Compensation is to be given according to law. With the approval of the regional government, all mineral resources not specifically excluded by State statute can be exploited by foreign businesspeople. The foreign entity may participate in a joint venture or a cooperative enterprise or operate as wholly foreign-owned enterprise in prospecting and mining. China's Mineral Resources Law and Provisions for Mineral Resources Compensation Levies and Their Management state that resources tax and resources compensation are to be collected from all miners regardless of their economic status or form of operation or the type of mineral resource exploited (including geothermal energy, sandstone used in brick and tile making, sandshale used in building, clay, granite and marble).