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서브컨텐츠

Residence info

National Tax

Classification  Legal grounds Eligibility Details
Corporate tax/ income tax Article 121-8 of the Restriction of Special Taxation Act Companies which have settled in Jeju Science Park by December 31, 2021 3-year exemption from corporate tax or income tax for the taxable years that the business accrued initial income. Tax reduction of 50% for the next 2 years

Local Tax

입주혜택 인센티브 세제감면 지방세
Classification  Legal grounds Eligibility Details
Acquisition tax / registration license tax  Article 14 of The Ordinance on Provincial Tax Exemption   A corporation running a business for 6 months or longer outside an over-concentrated limitation zone relocates its headquarters to Jeju  · Exemption from acquisition tax for real estate acquired for business for up to 3 years   
· Exemption from registration license tax liability related to corporation and real estate registers 
Acquisition tax   Article 79 of the Restriction of Special Local Taxation Act A corporation running a business for 6 months or longer in an over-concentrated limitation zone relocates its headquarters to Jeju  Exemption from acquisition tax for real estate acquired for business until December, 31, 2021
Property tax  The Ordinance on Provincial Tax Exemption
Article 14  
A corporation running a business for 6 months or longer outside an over-concentrated limitation zone relocates its headquarters to Jeju    5-year exemption from property tax from the first day the liability to pay the tax is established 
(50% reduction for the subsequent 3 years) 
 Article 79 of the Restriction of Special Local Taxation Act A corporation running a business for 6 months or longer in an over-concentrated limitation zone relocates its headquarters to Jeju   5-year exemption from property tax from the first day the liability to pay the tax is established 
(50% reduction for the subsequent 3 years)
The Ordinance on Provincial Tax Exemption
Article 15 
A company headquartered in Jeju-do and has recorded annual export volume of at least USD 1 million within three consecutive years from the date goods subject to taxation are acquired  50% property tax reduction for real estate the company is using for its business for 5 years from the first day the liability to pay the tax is established 

Customs duty

입주혜택 인센티브 세제감면 관세
Classification  Legal grounds Applicable goods  Details
Customs duty Article 121-8 of the Restriction of Special Taxation Act Products imported by December 31, 2021 to be used in research and development 100% exemption 

 

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