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Investment Guide

Investment Incentives

 

Foreign-Invested Company

Foreign-Invested Company 1
Financial Support Item Foreign Invested Company
Eligible Businesses
  • - Businesses involving in high technology
  • - Businesses with at least 300 regular employees for the manufacturing industry
  • - Foreign investment rate of 30% or higher
  • - Regular employees with master's degrees or higher, or more than 3 years of research experience; More than 5 employees in the R&D area
Support Details
  • - Foreign direct investment (FDI) subsidies at a rate to be determined through negotiation
  • <Purposes of support>
  • - Land purchase costs, rental costs, construction costs
  • - Purchasing costs for capital goods and research equipment
  • - Subsidies for employment and education/training
  • - Infrastructure installation costs, etc


 

Foreign-Invested Company 2
Tax Reduction and Exemption Item Complex-type FIZ Standalone-type FIZ High-tech Businesses Industrial Support Service Businesses
Requirements Manufacturing company of $10 million or more Manufacturing company of $30 million or more Tourism company of $20 million or more None
National Taxes 100% of income tax (corporate tax) for 3 years and 50% for the subsequent 2 years 100% of income tax (corporate tax) for 5 years and 50% for the subsequent 2 years
Local Taxes 100% of acquisition tax and property tax, respectively, for any property acquired and retained to perform any reported business


 

Foreign-Invested Company 3
Land Supply at Lower Price and Reduction & Exemption of Rental Cost Item FDI Businesses in the Complex Individual FDI Businesses
Requirements
  • - FDI share of 30% or higher
  • - FDI of more than 2 times the land price
  • - Manufacturing company with FDI of $30 million or more
  • - Tourism company with FDI of $20 million or more
Reduction Rate
  • - 100% exemption for high-tech companies with FDI of $1million or more
  • - 75% reduction for general manufacturing companies with FDI of $5million or more
100% exemption for government-owned land
Rental Cost 1% of land price
Lease Period Up to 50 years

 

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