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Incentives for Investing Companies

Incentives for Investing Companies
Type Companies Transferring from GSMA Companies Transferring from GSMA
Land Subsidy 10~30% -
Facility Investment 6~10%(+3~10% if region-specialized category applies)
Recruitment Incentive Land Subsidy
Large Investment(Over $72.19 Million)

Within 40% of land purchasing price & within 14% of facility investment

Foreigner Investment

Within 50% of FDI (Facility investment only)

Investment MOU is required prior to subsidy application

Maximum Subsidy: $7.21 Million

Tax Benefit

GSMA Transfer Company

Corporate Tax

Exempted for 6 years + 50% discount for additional 3 years

Acquisition Tax

Exempted

Property Tax

Exempted for 5 years + 50% discount for additional 3 years

Industrial Complex Incoming Company

Acquisition Tax

50% + 25% additional discount

Property Tax

75% discount

Domestic Returning Company

Corporate Tax

Exempted for 5 years from the date of revenue production + 50% discount for additional 2 years

Customs Tax

Exempted and 50% discount

Foreign Investment Company

Loan fee or Usage fee is discounted by 50~100%

Notice

Application details are revised annually through legislation hence the most recent legislation must be checked

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