| Joint
Incentives from IEAT and BOI |
| Corporate Income
TAX |
| General Industrial
Zone [GIZ] / Export Processing Zone [EPZ] / Free
Trade Zone [FTZ] |
100% Exemption for 8 years plus reduction of 50% for another 5 years |
| |
| Dutes on Capital Goods
(Machineries, parts, accessories,
etc.) |
| General Industrial
Zone [GIZ] |
Free |
| Export Processing
Zone [EPZ] - Incentives by IEAT |
Free |
| |
|
| Duties on Imported Raw
Material |
| General Industrial
Zone [GIZ] |
Exemption for 5 year
if export at least 30%
and pay 25% for 5 years
for domestic sales |
| Export Processing
Zone [EPZ] - Incentives by IEAT |
Free |
| |
|
| VAT, Excise TAX Surcharge (BOI)
Import and Export Duty
(IEAT) |
| General Industrial
Zone [GIZ] |
Normal
Rates |
| Export Processing
Zone [EPZ] - Incentives by IEAT |
Free |
| |
|
| Transportation, Electricity and
Water Supply |
| Double Deduction
from the cost from Taxable Income |
For 10 Years |
| General Industrial
Zone [GIZ] / Export Processing Zone
[EPZ] |
| |
|
| Infrastructure
Facilities |
Deduction from the
cost from Taxable Income
General Industrial
Zone [GIZ] / Export Processing Zone
[EPZ] |
25% |