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Tax Exemption

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Tax Exemption

Possible candidates
  • Projects in New Growth Engines & Core Technologies
    ‧ Future Vehicles, Intelligent Information, Next-generation SW, Bio-health, New Energy & Environmental Industries, Converged Materials, Robotics, Aerospace, Advanced Materials/Components/Equipment, Carbon Neutrality, Defense Industry, USD 2 million or more
  • [Application (Businesses ⇒ Ministry of Finance and Economy) -> FDI notification -> application for tax exemption(Ministry of Finance and Economy) -> deliberation to confirm qualification requirements (Ministry of Finance and Economy, relevant government agencies and municipal authorities) -> notification of approval (Ministry of Finance and Economy)]
  • Investment Projects in Individual Foreign Investment Zones (FIZs)
    ‧ Manufacturing USD 30 million, Tourism USD 20 million, Logistics USD 10 million, New Growth R&D USD 2 million
  • Resident businesses in Free Economic Zone(FEZ): Manufacturing: USD 10 million Tourism: USD 10 million Logistics: USD 5 million, R&D: USD 1 million
Support
  • Acquisition Tax (Municipal): 100% exemption for 15 years
  • Property Tax (District/County): (Buk-gu, Ulju-gun) 100% exemption for 15 years/ (Buk-gu, Ulgu-gun) 100% exemption for 15 years
  • Customs Duties, Individual Consumption Tax, VAT: 5-year exemption
    ※ Customs Duties: Companies in FEZs and FTZs