- Fiscal and non-fiscal incentives are given by PEZA to registered business enterprises depending on the location and industry priority.
- Fiscal incentives include:
- For Export-oriented Enterprises, Income Tax Holiday (ITH) of 4-7 years and availment of Special Corporate Income Tax (SCIT) rate of 5% OR Enhanced Deductions (ED) for 10 years
- For Domestic Market Enterprises, Income Tax Holiday (ITH) of 4-7 years and availment of Enhanced Deductions (ED) for 5 years.
- Non-fiscal incentives include:
- Tax- and duty-free importation of capital equipment, raw materials, spare parts or accessories
- Domestic sales allowance of up to 30% of total sales
- VAT exemption on importation and VAT zero-rating on local purchases for goods and directly related to its registered activity to include telecommunications, power and water bills
- Exemption from payment of national and local government taxes and fees for the period of availment of the 5% SCIT incentive
- Employment of foreign nationals
- Long-term land lease of up to 75 years
- Issuance of a 2-year PEZA Visa for foreign nationals employed by PEZA-registered companies and their dependents
