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菲律宾PEZA2025年投资审批破2371亿比索｜制造业与IT-BPM成主力

来源：BOI-PH · PEZA Philippines生效日期：2025-12-12

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

菲律宾经济特区管理局（PEZA）截至2025年12月12日已批准237.1亿比索投资，同比增长10.7%，创历史新高。关键合规信息包括：制造业（146个项目）和IT-BPM（67个）为获批主力；38个大型项目贡献191.48亿比索；所有PEZA注册企业须持续满足出口/employment承诺及年度 compliance reporting 要求；新项目需通过PEZA Board Meeting审批，最终会议定于2025年12月22日。对企业而言，这意味着更高效准入、更强政策确定性，以及对产能扩张、本地雇用和出口履约的更高监管关注——尤其在制造业与数字服务领域。

✅ 合规行动清单 · Compliance Checklist

  • ›立即提交新项目申请至PEZA，确保在2025年12月22日最终董事会会议前完成初审材料递交
  • ›制造业与IT-BPM企业须同步准备三年期出口履约计划及本地雇用证明文件，供PEZA年度合规审查
  • ›已获批大型项目（单体≥50亿比索）应于2026年Q1前向PEZA提交基建进度与就业达成季度报告
  • ›Submit new project applications to PEZA before the final Board Meeting on 22 December 2025 to secure 2025 incentive eligibility
  • ›Manufacturing and IT-BPM registrants must prepare and retain 3-year export performance plans and local employment verification records for annual PEZA compliance audits
  • ›Large-ticket project proponents (≥PHP5 billion) must submit quarterly infrastructure progress and job creation reports to PEZA starting Q1 2026

English Summary

PEZA Philippines approved PHP237.1 billion in investments as of 12 December 2025 — a 10.7% YoY increase — driven by 307 projects, notably in Manufacturing (146) and IT-BPM (67). Foreign investors seeking PEZA registration must apply before the final Board Meeting on 22 December 2025 to qualify for 2025 incentives. All registered enterprises remain subject to PEZA’s post-approval compliance monitoring, including export targets, employment generation, and annual reporting. Large-scale projects (≥PHP5 billion) receive priority processing but require enhanced documentation on infrastructure and job plans. Non-compliance may trigger suspension of fiscal incentives. These figures reflect strengthened regulatory confidence — critical for foreign manufacturers, BPOs, and ecozone developers planning Philippine market entry or expansion in 2025–2026.

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常见问题解答

PEZA批准的投资额是否等同于已到位资金？企业是否需提供验资证明？+
不等同。PEZA批准的是‘计划投资额’，非实缴资本。目前PEZA未强制要求验资证明，但企业须在项目启动后12个月内按承诺进度注资，并在年度合规报告中说明资金到位情况，否则可能影响税收优惠延续。
IT-BPM企业获批后享受哪些具体税收优惠？是否有最低出口比例要求？+
PEZA-registered IT-BPM firms qualify for 5-year income tax holiday (ITH), followed by 5% gross income tax (GIT) in lieu of all national/local taxes.无最低出口比例要求，但须维持至少70%业务收入来自境外客户，并每年向PEZA提交客户地域分布证明。
制造业项目若未能达成就业目标，会否被取消PEZA资格？+
不会立即取消，但将触发PEZA合规预警。首次未达标可申请6个月宽限期；连续两年未达标将暂停税收优惠，并要求提交整改方案。严重者可能被转出PEZA监管体系。
外资企业能否直接申请PEZA注册？是否必须设立菲律宾本地实体？+
必须设立菲律宾注册公司（如Corp.或Inc.）作为申请主体，外资持股可达100%。PEZA不接受外国母公司直接申请。建议提前完成SEC注册及BIR/Tax ID申领，再向PEZA提交完整申请包。
2025年12月单月审批激增，是否意味着审批流程已大幅简化？+
流程未简化，但PEZA已启用‘Fast-Track Board Review’机制：对符合国家战略（如绿色制造、AI-BPM）的项目，缩短预审周期至10工作日，并开放线上预评估通道，企业可通过PEZA官网portal提交意向书获取初步合规反馈。

相关关键词

PEZA PhilippinesPhilippines investment approvalmanufacturing zone PHIT-BPM incentives PHeconomic zone compliance
📄 官方原文参考（英文）点击展开
Pasay City - Capping a year of accelerating investment momentum, the Philippine Economic Zone Authority (PEZA) has decisively surpassed its 2024 full-year investment milestone, recording a total of PhP237.10 billion in approved investments as of its 12 December 2025 Board Meeting—a compelling affirmation of sustained investor confidence in the Philippine economy! PEZA January – December 2025 Aprovals Year-to-Date Performance This year-to-date performance already exceeds the PhP214.18 billion posted in the same period last year, marking a 10.7% increase and positioning PEZA on a strong trajectory toward a record-setting close for 2025. From January to December 2025, PEZA approved 307 projects, reflecting a robust 20.39% growth compared to 255 projects approved in 2024. These approvals translated into US$10.22 billion in projected exports, more than doubling last year’s US$4.69 billion, or an impressive 117.92% increase. Projected employment likewise rose to 74,678 jobs, up 3.13% from 72,413 jobs in 2024—underscoring PEZA’s continuing role as a key generator of quality employment nationwide. Furthermore, investment activity remained broad-based and diversified, led by Manufacturing (146 projects) and IT-BPM (67 projects), alongside Ecozone Development (26), Facilities (25), Domestic Enterprises (25), Logistics (13), and Utilities (5). Notably, PhP191.48 billion of the total approved investments came from 38 big-ticket projects, signaling strong capital commitments in strategic and high-impact industries. PEZA December 2025 Approvals December 2025 Approvals December approvals further amplified PEZA’s momentum heading into year-end. The Board approved 26 new and expansion projects, a 62.5% increase from 16 projects in December 2024, with total investments surging to PhP 29.84 billion—a sharp 136.35% year-on-year increase. Moreover, projected exports for December alone reached US$2.83 billion, posting an exceptional 261.43% growth, while projected employment climbed to 5,183 jobs, a staggering 390.35% increase compared to the same month last year. Driving this performance were six (6) big-ticket projects amounting to PhP24.107 billion, spanning three (3) manufacturing, one (1) domestic, and two (2) ecozone development projects—reflecting sustained expansion in both production capacity and ecozone infrastructure. PEZA Director General Tereso O. Panga underscored the significance of these gains amid evolving regional and global conditions, stating that, “Surpassing our 2024 investment milestone ahead of year-end, strongly reflects growing confidence in the Philippines as a stable, competitive, and future-ready investment destination! And as our country prepares to take on a more prominent leadership role in the region, PEZA will remain committed to ensuring that these investments translate into jobs, exports, and long-term economic value for Filipinos.” Building Toward a Strong 2025 Finish PEZA Board officials led by DTI Secretary Ma. Christina Roque during its Board meeting on 12 December 2025 Remarkably, PEZA’s strong performance earned commendation from Department of Trade and Industry Secretary Cristina A. Roque, conveying “Congratulations to PEZA, under the leadership of Director General Theo Panga, for a job very, very well done!” She further shared that investors from different countries that are PEZA-registered have consistently expressed their commendation for PEZA’s professionalism and seamless transactions. Meanwhile, the PhP 237.1 billion in approvals recorded to date represents only a partial figure, with PEZA set to conduct its final Board Approval Meeting on 22 December 2025. With a solid investment pipeline and accelerating year-end momentum, PEZA is much more optimistic about achieving—or even surpassing—its PhP 250 billion investment target for CY 2025. As the Philippines prepares for its ASEAN Chairmanship, PEZA’s strong performance reinforces the country’s position as a reliable regional hub for manufacturing, services, and sustainable investments—setting the stage for an even more dynamic investment landscape in the year ahead. ###
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