Introduction
The Government of Timor-Leste supports the development of processing and manufacturing industries. Areas for growth include: food production for the domestic and export markets; construction material including cement, marble and ceramics; and small-scale manufacturing industries of apparel, value-added timber products, salt and mineral water.

Heineken Case Study
The Government Recognizing the positive investment environment in Timor-Leste, Heineken set up a multi-beverage plant in 2016 in Hera. The factory produces up to 30 million litres of the Heineken range of beers and PepsiCo soft drinks annually. The plant was constructed on time and budget, and services a rapidly growing market.

TL Cement Case Study
The Government of Timor-Leste has signed a Special Investment Agreement with TL Cement, an Australian privately owned company. TL Cement will build a large-scale cement-manufacturing facility in Baucau. The project will provide training and employment for 650 people, and feed local and international markets with cement clinker base. The environmental impact assessment has been submitted to the Government of Timor-Leste for its approval.

Mineral Resources
A number of recent surveys point to the existence of significant reserves of metallic minerals, including gold, copper manganese, silver and chromite. Non-metallic minerals include sand, gravel, limestone, clay, marble, gypsum and phosphate. For example TL Cement have discovered enough limestone to feed its cement plant for 400 years.

Mining Sector
In 2021, the government of Timor-Leste has committed to develop and invest in mining sector which is one of the untouched sectors since its independence. The studies point out it will be a crucial resource that will contribute a vast of income to the state budget in future. Based on the government feasibility research indicates that it is relatively economical viable which will generate revenues after its development is completed.
The Timorese authority has signed the contract with company: Elegant Marble Group Unip. Limitada (EMG) and a local company Uma Marble Timor (UMT) Lda. to conduct a deep research of mining in the village Uma Kaduak, Laclo, Manatuto.
Both the economic and Development Commission, and Public Finance Commission in national parliament of Timor-Leste had discussed the code of law for mining, and this code had been approved by the National Parliament on 24-05-2021 and currently waiting to its final promulgation from the president of RDTL.

Investment Opportunities
As Timor-Leste looks to diversify its economy away from dependency on oil and gas there are a wide range of investment opportunities emerging in the processing and manufacturing industries. Timor is an attractive place to invest due to the low tax rate (10%), further range of incentives and one of the lowest minimum wage rates in the world (US $115/month).