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菲律宾PEZA经济特区投资许可指南|台企赴菲设厂合规要点

来源:BOI-PH · PEZA Philippines

作者:东南亚合规中心编辑团队

TL;DR · 核心要点

本文梳理菲律宾经济特区署(PEZA)对台资企业的投资准入、注册许可及激励政策核心要求。关键合规信息包括:须通过PEZA注册为Registered Business Entity(RBE)方可享税收与非税优惠;适用CREATE More Law新增激励,如7年所得税免税期延长、资本设备进口零关税;需符合行业准入清单(电子、汽车零部件、物流、绿色制造等优先);土地租赁须通过PEZA认证开发商(如ALLHC)或直接签约经批准园区。对企业的实际影响在于:降低前期合规风险、锁定长期财税优势、加速BTS厂房落地,并依托PEZA一站式服务缩短审批周期至30个工作日内。

✅ 合规行动清单 · Compliance Checklist

  • 向菲律宾经济特区署(PEZA)提交RBE注册申请,须附可行性研究报告、公司章程及行业资质证明
  • 选择PEZA认证开发商(如Ayala Land Logistics)签约租用已建厂房(Ready-Built)或定制厂房(BTS),确保土地合规性
  • 在项目投产前完成PEZA注册并获取《注册证书》(Certificate of Registration),否则无法享受所得税免税等法定优惠
  • Submit RBE registration application to PEZA with feasibility study, Articles of Incorporation, and sector-specific technical qualifications
  • Lease factory space only from PEZA-accredited developers (e.g., ALLHC) — either ready-built or build-to-suit — to ensure land-use compliance
  • Obtain official PEZA Certificate of Registration before commencing operations to activate CREATE More Law incentives including income tax holiday

English Summary

This document outlines PEZA’s licensing and incentive framework for foreign investors, especially Taiwanese firms targeting Philippine economic zones. Key compliance requirements include mandatory registration as a PEZA-Registered Business Entity (RBE) to access fiscal incentives; eligibility under CREATE More Law (e.g., extended 7-year income tax holiday, zero-duty import of capital equipment); sectoral alignment with priority industries (electronics, automotive components, logistics, green manufacturing); and land acquisition only through PEZA-accredited developers or approved ecozones. Affected entities are foreign manufacturers, logistics operators, and R&D-focused firms establishing operations in PEZA zones. No new deadlines are introduced, but applications must be submitted pre-commencement of operations. Practical implications: streamlined 30-day approval, predictable regulatory oversight, and full access to infrastructure, skilled labor, and customs facilitation within ecozones.

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常见问题解答

台企在菲律宾设厂是否必须通过PEZA注册才能享受税收优惠?+
是的。只有完成PEZA注册并获颁《注册证书》的企业才可依法享受所得税免税期、进口设备零关税、增值税退税等法定优惠。未注册企业即使位于经济区内也无法享受任何PEZA激励政策。
PEZA注册流程需要多长时间?能否加急?+
标准审批周期为30个工作日,材料齐全前提下PEZA提供‘Fast-Track’通道,重点台资项目可压缩至15个工作日内完成初审。建议提前委托本地持牌顾问预审文件,避免补正延误。
厂房可以自己买地自建吗?还是必须租用?+
外资制造业企业原则上不得直接购地自建——须通过PEZA认证开发商(如Ayala、Robinsons Land)租赁或定制厂房。唯一例外是经PEZA与DTI联合批准的‘Strategic Infrastructure Projects’,但门槛极高且不适用于一般台企。
CREATE More Law对台企有哪些新增利好?+
该法将所得税免税期从6年延至7年,新增‘Green Manufacturing Incentive’额外2年免税;允许资本设备进口零关税延至2034年;并简化环保与劳工合规审查流程,显著降低台企扩产成本。
已有在菲工厂的台企,能否补办PEZA注册以追享优惠?+
可以,但仅限于尚未开始商业运营的项目。已投产企业不可追溯享受免税期,但可补注册以获取后续扩建、R&D投入及新产线的激励资格,需提交产能升级方案并获PEZA技术委员会批准。

相关关键词

PEZA licensePhilippines investment permitTaiwanese business PhilippinesCREATE More Law incentiveseconomic zone registration
📄 官方原文参考(英文)点击展开
The Philippine Economic Zone Authority (PEZA), in partnership with Ayala Land and Logistics Holding Corporation (ALLHC), successfully concluded its Taiwan Investment Mission, positioning the Philippines as a resilient, reliable, and strategic destination for Taiwanese investors. Philippines-Taiwan Investment Mission in Taipei, Taiwan The Ayala-organized Taiwan Investment Forum last 04 to 05 February 2026 in Taipei brought together over 70 Taiwanese and international investors, representatives from the Philippines and industry leaders. Joining PEZA Director General Tereso O. Panga for his keynote presentation were MECO Chairman Corazon Padiernos, PTIC Director Anthony Rivera, ALLHC COO Patrick Avila, Vice President Dennis Constantino of Shin-Etsu Magnetics, Medtecs International Chairman Clement Yang, PWC Philippines Assurance Partner, Mr. Pocholo Domondon and Tax Partner Mr. Nelson Soriano. While acknowledging the pressures facing the global economy from geopolitical tensions, trade realignments and supply chain disruptions, PEZA Director General Tereso O. Panga laid out the macroeconomic and structural factors that continue to underpin the Philippines’ resilience and strength in the Region. He presented the reforms and benefits brought about by the Create More Law, the enhancing of Ease-of-doing business policies and the positive projections of IMF pointing to Philippine economic growth as one of the 7 to watch globally in 2026. PEZA Director General Tereso O. Panga delivering his keynote address on topic: Forecasting 2026: PH-Taiwan Economic Perspectives “We meet at a moment when global uncertainty has become the norm rather than the exception. Yet, the Philippine economy has remained resilient amidst global and domestic shocks. Through PEZA economic zones there is consistency and certainty as we provide a safe haven, a ready skilled workforce, sound business ecosystem and the infrastructure where Taiwanese and other international investors can expand with confidence, stability, and long-term competitiveness,” DG Panga noted. Open Forum Session actively participated by Taiwanese and other Foreign investors During the open forum, participants actively engaged with DG Panga and fellow panelists, raising inquiries on land leasing, utility costs, hyper-scale data centers, infrastructure, and other key considerations for establishing operations in Philippine economic zones. Investors gained first-hand insights into PEZA’s strategic support mechanisms, underscoring the Philippines’ readiness to accommodate global investors seeking stable and sustainable growth. The presentation of ALLHC Chief Operating Officer Patrick Avila discussed the development and planning of technology parks and logistics facilities across multiple strategic locations, highlighting the availability of ready-built factories and build-to-suit (BTS) models, as well as the infrastructure support extended by developers throughout the investment process. Meanwhile, Shin-Etsu Magnetics Philippines Vice President Dennis Constantino addressed related queries by drawing from his direct operational experience, offering practical insights and on-the-ground solutions that strongly resonated with participants during the forum session. B2B Meetings B2B Meeting with Elig Brake Technologies Corporation Following the forum, Director General Tereso O. Panga held a focused business-to-business (B2B) meeting with PEZA Registered Elig Brake Technologies Corporation, organized by Philippine Trade and Investment Center (PTIC) Director Anthony Rivera. Elig Brake is a leading manufacturer specializing in precision braking systems and advanced friction material applications for automotive and industrial uses. Elig Brakes reaffirmed its strong interest in further expanding its operations in the Philippines. Discussions focused on PEZA and PTIC Taipei’s joint support for the company’s business expansion plans, particularly as Elig Brakes explores R&D and new production line options centered on green manufacturing and product innovation. DG Panga provided clear guidance on available incentives, expansion processes, and operational advantages within PEZA ecozones, underscoring the Authority’s commitment to a predictable, transparent, and investor-friendly regulatory environment which foreign investors like Elig Brake to scale-up their operations and grow their business sustainably within Philippine ecozones. PEZA and PTIC dialogue engagement with leading Taiwanese companies PEZA and PTIC engaged in a dialogue some of Taiwan’s leading companies from the electronics, automotive, steel, real estate development, logistics and port services sectors to discuss their upcoming visit to the Philippines to explore investment opportunities in the ecozones. Together with MECO Chairman Corazon Padiernos and PTIC Director Anthony Rivera, DG Panga made a pitch before the top Taiwanese executives and company owners on the advantages and benefits of locating in the Philippines. Onsite Visit PEZA Delegation and ALLHC Team onsite visit at Omega 2 Yangmei in Taoyuan City, Taiwan On 06 February, the PEZA delegation and ALLHC Team were received by Ally Logistic Property (ALP) Vice President Mr. Buddy Chou during their on-site visit at the Omega 2 Yangmei, a premier smart logistics facility in Taoyuan City, Taiwan, developed by Ally Logistic Property. Omega 2 is one of Asia’s largest and most advanced automated warehouses, featuring an Automated Storage and Retrieval System (AS/RS) with over 80,000 pallet positions. ALP Vice President Mr. Chou highlighted that the Philippines is already listed in their long-term regional roadmap for smart logistics infrastructure, signaling strong interest in future investments. Philippines-Taiwan Investment Mission in Taipei, Taiwan To date, PEZA is home to 78 Taiwanese RBEs which have generated over PhP 36 billion investments and more than 45,000 jobs across the country. Among the leading Taiwanese locators include ASE, Sunon, Sercomm, CyberPower, and Aromate, among others. Significantly, this growth is reinforced by PEZA’s 436 ecozones across the country, including 61 developed and operating ecozones by the Ayala Group, one of PEZA’s most strategic and long-standing private sector partners—delivering well-planned, infrastructure-ready, and professionally managed industrial ecosystems that enable long-term operations and expansion for high-value, export-oriented industries. The Taiwan Investment Mission underscores PEZA’s continued commitment to positioning the Philippines as a premier destination for global investors seeking resilience, innovation, and guaranteed growth. It capitalizes on Taiwan’s New Southbound Policy, which seeks to diversify trade, investment, and supply chains across ASEAN and South Asia, with the Philippines emerging as a solid priority partner. #