Investment information

Investment information

최종 수정일 : 2026-07-24 10:23

Industrial Complex Tenants Companies

  • 1. Acquisition Tax Reduction

    Until Dec. 31, 2028 Up to 60%

  • 2. Property Tax Reduction

    For 5 years 35%

Benefits for Foreign-Invested Companies

  • 1. Tariff Exemption

    For 5 years 100%

  • 2. Acquisition Tax Reduction

    Not Applicable

  • 3. Property Tax Reduction

    Not Applicable

Tax Support

조세지원에 관한 표로써 구분, 산단입주기업, 외투기업 등의 내용을 제공
Category Industrial Complex Tenants Foreign-invested Companies
Legal Basis
  • Industrial Sites and Development Act
    (Abbreviation: Industrial Sites Act)
  • Special Act on the Designation and Managerment of Free Economic Zones
    (Abbreviation: Free Economic Zones Act
  • Industrial Sites and Development Act (Abbreviation: Industrial Sites Act)
Contract
  • Public offering for land sale
    • In case of competition, selection is determined based on priority during the occupancy review stage
  • Private (negotiated) contract is possible
    • No public sale announcement required
Tenant Eligibility
  • Not applicable
  • Must register as a foreign-invested company
  • Minimum investment per foreign investor: KRW 100 million
  • Must own at least 10% voting shares or equity
Tax
Reduction
National Taxes Corporate Tax / Income Tax
  • Not Applicable
Customs Duty
  • Not Applicable
  • For imported capital goods: 100% exemption for 5 years from the reporting date
Local Taxes Acquisition Tax (Provincial)
Property Tax (City/County)
  • Application of Act on Restriction on Special Cases concerning Local Taxation
    (Industrial complexes: applies to both domestic and foreign companies)
  • Acquisition Tax Reduction(Gyeonggi-do) until Dec. 31, 202860%
    Based on Article 78 of the Act on Restriction on Special Cases concerning Local Taxation
    (Tax reduction for industrial complexes, etc.)
  • Property Tax (Gyeonggi-do) 35% reduction for 5 years
    Based on Article 78 of the Act on Restriction on Special Cases concerning Local Taxation
    (Tax reduction for industrial complexes, etc.)
  • Not applicable

Cash Grants

현금지원에 관한 표로써 구분, 주요내용 등의 내용을 제공
Category Main Details
Target Provided through negotiation to foreign-invested companies with 30% or higher foreign ownership
Financial support of up to 30% of the investment amount (up to 40% for R&D) is provided for investments involving new technologies, large-scale job creation, or R&D centers
Support Details Factory construction/installation costs, research facility installation costs, employment subsidies, education and training subsidies

Other Support

기타지원에 관한 표로써 구분, 주요내용 등의 내용을 제공
Category Main Details
Exemption from the Seoul Metropolitan Area Readjustment Planning Act The following provisions are not applied to foreign-invested companies located in the zone: Article 7 (Restrictions in overcrowding control zones), Article 8 (Restrictions in growth management zones), Article 12 (Imposition of congestion charges), Article 18 (Total volume control of population-inducing facilities), Article 19 (Regulations on large-scale development projects)
Relaxation of Labor Regulations Exemption from mandatory employment requirements (e.g., for persons with disabilities), exemption from regulations on the duration and scope of dispatched workers, and allowance of unpaid leave, etc.
Freedom in Foreign Exchange Transactions Payments for current transactions can be made directly in foreign currency (up to USD 20,000)
Administrative Support Simplification/streamlining of procedures such as: Establishment of various plans and permits and approvals