Eligible Activities and Conditions

1. Activities on the list attached to this announcement are eligible for investment promotion. List of Activities Eligible for Promotion

Section 1: Agriculture and Agricultural Products click

Section 1: Agriculture and Agricultural Products click

Section 2: Mining, Ceramics and Basic Metals click

Section 3: Light Industry click

Section 4: Metal Products, Machinery and Transport Equipment click

Section 5: Electronic Industry and Electric Appliances click

Section 6: Chemicals, Paper and Plastics click

Section 7: Services and Public Utilities click

2. Conditions and rights and benefits of projects that receive investment promotion shall be specified for each activity.

3. The following activities are classified as activities of special importance and benefits to the country that will be granted corporate income tax exemption without being subject to a corporate income tax exemption cap:

Category 1.3 Economic forest plantations (except for Eucalyptus)
Category 3.9 Creative product design and development centers
Category 4.11.1 Manufacture of air frames, air frame parts and major aircraft appliances, e.g. engines, aircraft parts,propellers and avionics
Category 5.6 Electronic design
Category 5.7 Software
Category Production of electricity or steam power from waste or refuse-derived fuel
Category 7.8 Energy Service Company (ESCO)
Category 7.9.2 Industrial zones or technology industrial zones
Category 7.10 Cloud services
Category 7.11 Research and development
Category 7.12 Biotechnology
Category 7.13 Engineering design 3
Category 7.14 Scientific laboratories
Category 7.15 Calibration services
Category 7.19 Vocational training centers