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Board of Investments of the Philippines

Taking the lead in the promotion of investments, BOI assists Filipino and foreign investors to venture and prosper in desirable areas of economic activities. Investors are welcome to experience the potentials of the booming Philippine Industry sectors. Profitable business opportunities abound in the food processing, construction, metal products, telecommunications, power and infrastructure projects among others.

Investment Priority Areas

  • Business Process Outsourcing
  • Electronics Industry
  • Renewable Energy
  • Shipbuilding


  • Fiscal Incentives
    • Income Tax Holiday
    • Exemption from taxes and duties on imported spare parts(NOLCO)
    • Exemption from wharfage dues and export tax, duty, impost and fees(GIE)
    • Reduction of the Rates of Duty on Capital Equipment, Spareparts and Accessories by Virtue of EO 528
    • Tax exemption on breeding stocks and genetic materials
    • Tax Credits
    • Additional deductions from Taxable Income
  • Non-Fiscal Incentives
    • Employment of Foreign Nationals
    • Simplification of customs procedures
    • Importation of consigned equipment
    • Privilege to operate a bonded manufacturing/trading warehouse

Source: http://investphilippines.gov.ph/en/incentives/board-of-investments/


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