Tax Reduction : 다국어영문

Tenants in Free Economic Zone - Tax type, Reduction period / reduction rate, Requirements (e.g. investment amount)
Tax type		Reduction period / reduction rate	Requirements (e.g. investment amount)
National tax	Corporate tax Income tax	5 years : 100% 2 years : 50%	Manufacturing: over US 30 million Tourism: over US 20 million Logistics: over US 10 million R&D : over US 2 million (master’s degree, 3 yrs, 10 persons)
	Corporate tax Income tax	3 years : 100% 2 years : 50%	Manufacturing: over US 10 million ~ US 30 million Tourism: over US 10 million ~ US 20 million Logistics: over US 5 million ~ US 10 million Business, Information & Creative Art Service: over US 10 million Medical institution: over US 5 million R&D: over US 1 million ~ US 2million(Master’s degree, 3yrs, 10 persons)
	Tariff	5 years: exempted	Importing capital goods
Local tax	Acquisition tax	15 years : 100%	Manufacturing: over US 10 million Tourism: over US 10 million Logistics: over US 5 million Medical institution: over US 5 million R&D: over US 1 million (Master’s degree, 3 yrs, 10 persons)
Local tax	Property tax	10 years : 100% 3 years : 50%

Constructor of FEZ development project - Tax type, Reduction period / reduction rate, Requirements (e.g. investment amount)
Tax type		Reduction period / reduction rate	Requirements (e.g. investment amount)
National tax	Corporate tax Income tax	3 years : 100% 2 years : 50%	Over US 30 million or Over 50/100 of the investment and total development expense of FEZ is over US 500 million
National tax	Tariff	5 years: exempted	Importing capital goods
Local tax	Acquisition tax	15 years : 100%	Over US 30 million or Over 50/100 of the investment and total development expense of FEZ is over US 500 million
Local tax	Property tax	10 years : 100% 3 years : 50%