Incentives for Investor

Export-oriented companies registered with the Philippine Economic Zone Authority may avail of the following:

  • Corporate income tax holiday from 4 years to a maximum of 6 years
  • After the lapse of the income tax holiday, special tax rate of 5% on gross income in lieu of all local and national taxes
  • Exemption from duties and taxes on imported raw materials, supplies and equipment
  • Tax credit on locally purchased capital equipment and spare parts equivalent to 25% of the taxes and duties that would have been paid had these items been imported
  • Exemption from wharfage dues and export tax imposed fees
  • Deduction from taxable income of training expenses for both labor and management