PEZA is a Philippine government agency that promotes investments and provides incentives in export-oriented manufacturing and service facilities within special economic zones. It oversees economic zone developers and registered companies. PEZA's goal is to generate investments, exports, and jobs through a globally competitive and sustainable business environment. Eligible activities for PEZA registration and incentives include export manufacturing, IT service exports where 70% of revenues are foreign, tourism, logistics, and economic zone development. Fiscal incentives for registered IT enterprises include income tax holidays for 4-6 years, 5% tax on gross income thereafter, duty-free imports, VAT zero-rating, and local tax exemptions.

1. For questions, please call: 0923 5846916 or
0916 3544636

2. What is PEZA?
• PEZA - attached to the Department of Trade and
Industry - is the Philippine government agency
tasked to promote investments, extend
assistance, register, grant incentives to and
facilitate the business operations of investors in
export-oriented manufacturing and service
facilities inside selected areas throughout the
country proclaimed by the President of the
Philippines as PEZA Special Economic Zones.
For questions, please call: 0923 5846916 or
0916 3544636

3. What is PEZA?
• It oversees and administers incentives to
developers/operators of and locators in world-
class, ready-to-occupy, environment-friendly,
secured and competitively priced Special
Economic Zones.
For questions, please call: 0923 5846916 or
0916 3544636

4. What is PEZA?
• PEZA’s dynamic, responsive and client-
oriented ethics have earned the trust and
confidence of investors in its Special Economic
Zones, the local business sector, and the
foreign chambers of commerce in the
Philippines. All Industrial Economic Zones are
manned by a PEZA officer and staff to
immediately attend to stakeholders' needs
and concerns. Information Technology
companies are attended to by Head Office.
For questions, please call: 0923 5846916 or
0916 3544636

5. Vision
• To be a “major player” in providing a globally
competitive and ecologically sustainable
business environment in generating
investments, exports and employment for the
Philippines.
For questions, please call: 0923 5846916 or
0916 3544636

6. Mission
• To provide a globally competitive and
ecologically sustainable business environment
to investors through effective management of
economic zones, efficient administration of
incentives, utmost delivery of services,
focused investment promotions, and proactive
developmental activities.
For questions, please call: 0923 5846916 or
0916 3544636

7. PEZA Board Members
• PEZA is a government corporation attached to the
Department of Trade and Industry. It is governed by a 13-
man Board, chaired by the Secretary of the Department of
Trade and Industry, and 12 other members. The Board is
responsible for the formulation and implementation of
policies, plans and programs of the Authority, including the
establishment and enforcement of rules and regulations
and standards governing the establishment and operation
of economic zones. The Director General is the Vice
Chairman of the Board and the Chief Executive Officer of
PEZA.
For questions, please call: 0923 5846916 or
0916 3544636

8. PEZA Board Members
• The Director General holds the rank of a
Department Undersecretary and is appointed
by the President of the Republic of the
Philippines.
For questions, please call: 0923 5846916 or
0916 3544636

9. The Director General
Dr. LILIA B. DE LIMA
Director General
Philippine Economic Zone Authority
(PEZA)
• Appointed as Director General of
PEZA since its creation in 1995.
• For bringing in hundred of
Japanese investors, Director
General Lilia B. de Lima has been
bestowed the Order of the RISING
SUN Gold and Silver Star by the
Government of Japan, the highest
such award given to non-Heads of
State.
For questions, please call: 0923 5846916 or
0916 3544636

10. Operating Economic Zone Map
For questions, please call: 0923 5846916 or
0916 3544636

11. Proclaimed Economic Zone Map
For questions, please call: 0923 5846916 or
0916 3544636

12. Activities Eligible for
PEZA Registration and Incentives
1. Export Manufacturing
2. IT (Information Technology) Service Export
• IT service activities, of which 70% of total revenues is derived
from clients abroad. (“IT Service Activities” are activities which
involve the use of any IT software and/or system for value
addition). Among the IT Service activities eligible for incentives
are: IT-enabled services such as business process outsourcing,
call centers, data encoding, transcribing and processing, etc.;
software development and application, including
programming and adaptation of system softwares and
middlewares; for business, media, e-commerce, education,
entertainment, etc.; content development for multi-media or
internet purposes; and others. Eligible firms shall qualify for
registration as “IT Enterprise.” 5846916 or
For questions, please call: 0923
0916 3544636

13. Activities Eligible for
PEZA Registration and Incentives
3. Tourism
4. Medical Tourism
5. Agro-Industrial Export Manufacturing
6. Agro-Industrial Bio-Fuel Manufacturing
7. Logistics and Warehousing Services
For questions, please call: 0923 5846916 or
0916 3544636

14. Activities Eligible for
PEZA Registration and Incentives
8. Economic Zone Development & Operation
a. Manufacturing Economic Zone Development / Operation
b. IT Park Development / Operation
c. Tourism Economic Zone Development / Operation
d. Medical Tourism Economic Zone Development / Operation
e. Agro-Industrial Economic Zone Development / Operation
f. Retirement Economic Zone Development / Operation
For questions, please call: 0923 5846916 or
0916 3544636

15. Activities Eligible for
PEZA Registration and Incentives
9. Facilities Providers
a. Facilities for Manufacturing Enterprises
b. Facilities for IT Enterprises
c. Retirement Facilities
10. Utilities
For questions, please call: 0923 5846916 or
0916 3544636

16. Fiscal Incentives to Information
Technology Enterprise
• Income Tax Holiday (ITH) – 100% exemption from corporate
income tax:
o 4 years ITH for Non-pioneer project
o 6 years ITH for Pioneer project
• ITH Extension year may be granted if Project complies with the following
criteria (one criterion is equivalent to one ITH extension year,), provided
that the total ITH entitlement period shall not exceed eight (8) years:
• The average net foreign exchange earnings of the project for the first
three (3) years of operations is at least US$500,000.00 and,
• The capital equipment to labor ratio of the project does not exceed
US$10,000.00 to 1 for the year immediately preceding the ITH extension
year being applied for.
o 3 years ITH for Expansion project (ITH applies to incremental sales)
For questions, please call: 0923 5846916 or
0916 3544636

17. Fiscal Incentives to Information
Technology Enterprise
• Upon expiry of the Income Tax Holiday - 5% Special
Tax on Gross Income and exemption from all national
and local taxes. (“Gross Income” refers to gross sales
or gross revenues derived from the registered
activity , net of sales discounts, sales returns and
allowances and minus cost of sales or direct costs
but before any deduction is made for administrative
expenses or incidental losses during a given taxable
period)
For questions, please call: 0923 5846916 or
0916 3544636

18. Fiscal Incentives to Information
Technology Enterprise
• Tax and duty free importation of equipment and
parts.
• Exemption from wharfage dues on import shipments
of equipment.
For questions, please call: 0923 5846916 or
0916 3544636

19. Fiscal Incentives to Information
Technology Enterprise
• VAT zero-rating of local purchases of goods
and services, including land-based
telecommunications, electrical power, water
bills, and lease on the building, subject to
compliance with Bureau of Internal Revenues
and PEZA requirements.
For questions, please call: 0923 5846916 or
0916 3544636

20. Fiscal Incentives to Information
Technology Enterprise
• Exemption from payment of any and all local
government imposts, fees, licenses or taxes.
However, while under Income Tax Holiday, no
exemption from real estate tax, but machineries
installed and operated in the economic zone for
manufacturing, processing or for industrial purposes
shall not be subject to payment of real estate taxes
for the first three (3) years of operation of such
machineries. Production equipment not attached to
the real estate shall be exempt from real property
taxes.
For questions, please call: 0923 5846916 or
0916 3544636

21. Fiscal Incentives to Information
Technology Enterprise
• Exemption from expanded withholding tax.
For questions, please call: 0923 5846916 or
0916 3544636

22. Non-Fiscal Incentives to PEZA-
Registered Economic Zone Enterprises
• Simplified Import – Export Procedures
(Electronic Import Permit System and
Automated Export Documentation System).
• Non-resident Foreign Nationals may be
employed by PEZA-registered Economic Zone
Enterprises in supervisory, technical or
advisory positions.
For questions, please call: 0923 5846916 or
0916 3544636

23. Non-Fiscal Incentives to PEZA-
Registered Economic Zone Enterprises
• Special Non-Immigrant Visa with Multiple Entry
Privileges for the following non-resident Foreign
Nationals in a PEZA-registered Economic Zone
Enterprise : Investor/s, officers, and employees in
supervisory, technical or advisory position, and their
spouses and unmarried children under twenty-one
years of age. PEZA extends Visa Facilitation
Assistance to foreign nationals their spouses and
dependents.
For questions, please call: 0923 5846916 or
0916 3544636

24. Source
http://www.peza.gov.ph/
For questions, please call: 0923 5846916 or
0916 3544636