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Individual Foreign Investment Zone

Designation of Foreign Investment Zones

A foreign investment zone is designated and announced by a Mayor or Do Governor
under the Foreign Investment Promotion Act to vitalize foreign investment

Individual Foreign Investment Zone

A zone designated after deliberation on a location requested by a foreign investor to attract a large investment above a certain scale
Category of business eligible for occupancy
Category of business eligible for occupancy
New growth engine technology industries At least USD 30 million
Knowledge serive industries
Knowledge serive industries (computer programming, system integration and management)
Information service industries (data processing, hosting and other related industries)
Tourism At least USD 20 million
Industrial support service (excluding logistics)
Facilities for international conferences
Theaters, sports industry promotion facilities, museums and galleries
Combined logistics terminal business At least USD 10 million
Creation of a freight consolidation facility
Social infrastructure development
R&D facilities to operate an industrial support service business or a business requiring

※ A facility with at least ten regular researchers with a master's degree in the concerned filed and research experience of at least three years.

At least USD 10 million
  • Newly installing or expanding a factory or a place of business
  • Rents : In the case of shared property, up to 100 percent can be reduced.
  • Acquisition tax : 100 percent for ten years from opening date for business + 50 % for five years
  • Property tax : 100 percent for five years from opening date for business + 50 % for two years
  • Exemption from customs duty, individual consumption tax, and value-added tax
    • Of the two capital goods necessary for tax-exempt businesses as outlined below, capital goods imported after filing a report on foreign investment made by acquiring newly issued stocks and other methods will be exempted from the aforementioned taxes under the Restriction of Special Taxation Act
    1. Capital goods that a foreign direct invested company imports with any means of international payment or domestic payment that it has obtained as equity investment from a foreign investor;
    2. Capital goods that a foreign investor imports as objects of investment