Northern Mindanao skyline

INSVESTMENT INCENTIVES

Why the Philippines
Rewards Investor

The CREATE and CREATE MORE Acts offer some of Southeast Asia's most competitive fiscal incentive packages — with up to 40 years of coverage for strategic investments.

Start Your Assessment
CREATE MORE Act
CREATE MORE ACT

Up to 40 years of investment incentives

The CREATE MORE Act enhances the original CREATE framework with longer incentive periods, expanded coverage, and improved certainty for investors across all qualifying activities under the SIPP.

Up to 40 years incentive period

Expanded coverage

Improved certainty

Investor growth focus

SIPP Priority Activities

Strategic Investment
Priority Plan

The SIPP identifies high-value activities that qualify for tiered incentives based on strategic national importance and regional development impact.

Fiscal Incentives

Tax advantage that matter at every stage.

Qualified registered enterprises enjoy a comprehensive package of tax relief measures.

Income Tax Holiday (ITH)

Up to 10 years of zero income tax for qualified registered enterprises, extendable under CREATE MORE.

Special Corporate Income Tax (SCIT)

5% on gross income earned in lieu of all national and local taxes after ITH period.

Enhanced Deductions

Additional deductions on labor costs, training expenses, research & development, and infrastructure.

Tax and Duty Free Importation

Exemption from customs duties on importation of capital equipment, spare parts, and raw materials.

VAT Exemption on Importation & VAT Zero Rating on Local Purchase

Zero-percent VAT on local purchases of goods and services directly attributable to registered activities.

Exemption from Local Taxes Fess & Charges

Registered enterprises are exempt from VAT on importation of capital equipment and goods.

Non - Fiscal Incentives

Beyond tax - operational advantages

Registered enterprises also enjoy non-monetary benefits that ease business operations and market entry.

Foreign National Employment

Employ foreign nationals in supervisory, technical, or advisory positions without restriction.

Consigned Equipment

Importation of consigned equipment on a lease basis for export productions.

Simplified Entry

Priority visa facilitation and streamlined customs procedures for registered enterprises.

Infrastructure Support

LGU-facilitated utility hook-up, road access, and public infrastructure prioritization.