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BOI vs. PEZA - A Quick Comparison


If you have been looking for office space to set up your company or business in the Philippines, there's a big chance you have encountered the following terms. Your agent might have asked you, "Do you need a PEZA space?" or "Do you need a BOI space?".


Here is an easy overview of what the two are and what incentives they offer to business investors.


To start, PEZA stands for Philippine Economic Zone Authority and BOI stands for Board of Investments. Both are government agencies authorized to give incentives to business locators depending on their location and the nature of business. Both agencies are part of the Philippines' aggressive initiative to encourage investors to do business in the country.


Below is a quick summary of the major incentives they offer.



PEZA BOI Comparison for Office Occupiers in the Philippines Office Space

PEZA

BOI

Income Tax Holiday between 4-7 years

Income Tax Holiday between 3-8 years

Permanent resident status for foreign investors with investments of USD 150,000.00 and above

Exemption from Taxes and Duties on Imported Spare Parts

Additional deduction equivalent to 50% of training expenses chargeable against the 3% share of the national government in the special 5% tax on gross income

4-6 years of exemption from local business taxes for pioneer and non-pioneer industries

Offshore profit remittances are not subject to remittance tax

Tax Exemption on breeding stocks and genetic materials

Exemption from payment of import duties and taxes on imported machinery and equipment and raw materials

Tax Credits

Exemption from branch profit remittance tax for PEZA-registered branches of foreign corporations

Exemption from wharf dues and export tax, and impost fees

To ensure that you are choosing the right match for your business needs, it's still best to consult.


Office Pro Philippines advises clients on their overall office set-up, whether for a new location, relocation, or expansion.


To contact us, you can simply send an e-mail through the inquiry button below or directly contact us through one of the numbers.






Direct Lines: +632-853-808-33 Ext. 34-36

Mobile/Whatsapp/Viber: +63917-110-62-31



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