Business
Current Foreign Investor Area Situation
Entrance Qualifications and Matters of Support
Entrance Qualifications and Matters of Support
Residence qualifications
Complex
- Investment amount: over 248 thousand KRW/㎡
- Foreign investor stake: Over 30% share in capital increase
- Type of business: Manufacturing businesses, distribution businesses, etc.
- The FDI condition states that an investment that exceeds the temporary site price must be made within 5 years of the contract being signed
Individual
(Foreign investment business & FDI conditions)
- Manufacturing business: Over $30 million
- Tourism business: Over $20 million
- R&D: Over $2 million (10 people with Masters degrees of 3 years or over)
Foreign investment business incentive regulations
Foreign investment business incentive regulations- Division, Complex, Development
Division |
Complex |
Development |
Tax reduction |
- Corporate tax, income tax: 5 years (3 years: 100%, +2 years: 50%)
- Local tax (city, state): 100% within 15 years
- 5-year capital goods exemption
- Rental fee: 10/1,000 of site value
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- Corporate tax, income tax: 7 years (5 years: 100%, +2 years: 50%)
- Local tax (city, state): 100% within 15 years
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Reduction and support – common factors |
- Conditions: Manufacturing business: Over $10 million/Distribution business: Over $5 million
- 5-year capital goods exemption
- For industry support service businesses and high-technology head businesses: A 7-year reduction in income tax and corporate taxes, regardless of region
- Cash support ratio: 60% national expenditure, 40% local expenditure (city: 20%, state: 20%)
- Article 6, Clause 4 of the National Financial Funding Support Standards for Foreign Investment Invitation Activities by Local Governments
- Article 8, Clause 8 of the Cash Support System Operation Guidelines
- Article 10, Clause 2 of the Ordinance and Enforcement Regulations of Foreign Investment Invitation Promotion in Chungcheongnam-do
- Infrastructural support: All sorts of facility support provided, including 100% water and 50% gas/waste water.
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