📋 Korean Law Insight | Tax Law | Foreign Investment
By Attorney NOH UJIN | HANBYOL LAW LLC, Seoul
Korean Tax Incentives for Foreign-Invested Companies: R&D Credits, Green Investment, and Special Zone Benefits
South Korea offers one of the most comprehensive tax incentive regimes in Asia for foreign-invested companies. From R&D tax credits to special economic zone benefits, foreign investors can significantly reduce their Korean tax burden if they structure their investments correctly. This guide explains the major tax incentive programs available under Korean law, eligibility requirements, application procedures, and practical tips for maximizing benefits.
1. The Legal Framework for Tax Incentives
Korean tax incentives for foreign investors are primarily governed by:
- Foreign Investment Promotion Act (FIPA, 외국인투자촉진법): Provides tax exemption periods for qualifying foreign-invested companies.
- Restriction of Special Taxation Act (RSTA, 조세특례제한법): The comprehensive statute governing all special tax deductions and credits, including R&D, green energy, and employment incentives.
- Corporate Tax Act (법인세법) and Income Tax Act (소득세법): Set baseline corporate and personal income tax rates.
- Individual zone laws: Each Free Economic Zone (FEZ), Free Investment Zone (FIZ), and industrial complex has its own incentive package.
The National Tax Service (NTS, 국세청) administers corporate and income tax. The Ministry of Economy and Finance (MOEF, 기획재정부) sets tax policy. MOTIE (산업통상자원부) and Invest KOREA administer FIPA incentives.
2. FIPA Tax Incentives: Corporate Tax Exemption for Foreign Investors
Under FIPA, foreign-invested companies meeting certain criteria can receive a full corporate income tax exemption for the first 5 years, followed by a 50% reduction for the next 2 years. As of the 2024 reform, the key eligibility criteria are:
2-1. Qualifying Business Types
- High-tech industries: Semiconductors, displays, batteries, bio/pharma, advanced materials, aerospace, smart manufacturing (national strategic technologies under the NSIA)
- Foreign investment zones (FIZ) and Free Economic Zones (FEZ): Manufacturing and service investments within designated zones
- Large-scale investment: Minimum USD 10 million for manufacturing; USD 5 million for service sectors (subject to zone-specific thresholds)
- Job creation: Minimum 10 new full-time jobs (manufacturing) or 5 jobs (services) for SMEs
2-2. Application Process
- File a foreign investment declaration with a Korean commercial bank before commencing investment
- Submit a tax exemption application to MOTIE via Invest KOREA or the relevant local government
- Receive approval letter specifying the exemption period and conditions
- Annual reporting: Submit business reports each year to maintain eligibility
- If conditions are breached (e.g., downsizing below the employment threshold), exempted taxes may be clawed back
3. R&D Tax Credits: The Most Valuable Incentive
For technology-intensive foreign companies, R&D tax credits under the RSTA (Articles 10–12) are often the most valuable incentive. Korea's R&D credit regime is among the most generous in the OECD.
3-1. Credit Rates
| Company Type | Incremental Credit | General (Current Year Expenditure) |
|---|
| Large corporations | 25% of increase over prior year | 2% of current R&D expenditure |
| Mid-size companies | 40% of increase | 8% of current R&D expenditure |
| SMEs | 50% of increase | 25% of current R&D expenditure |
| National strategic tech R&D | Additional 10–30% on top of above | — |
Note: Companies may choose whichever method (incremental or general) yields the larger credit in a given year.
3-2. Qualifying R&D Expenditure
Qualifying expenses include: salaries and wages of R&D personnel, depreciation of R&D equipment, R&D facility costs, outsourced R&D costs (including payments to Korean universities and research institutes), and materials used exclusively in R&D. License fees and IP acquisition costs generally do not qualify.
3-3. Carryforward
Unused R&D credits may be carried forward for 10 years. This is particularly valuable for startup-phase foreign companies that have significant R&D costs but limited current-year taxable income.
4. Green Investment Tax Incentives
Korea's 2030 Nationally Determined Contribution (NDC) and Carbon Neutrality Act (탄소중립기본법) have driven an expansion of green investment incentives:
4-1. Energy-Saving Facility Investment Tax Credit (RSTA Article 25-2)
A 3–10% tax credit on investments in energy-saving equipment certified by MOTIE. Eligible equipment includes high-efficiency industrial machinery, LED lighting systems, heat recovery systems, and advanced HVAC systems.
4-2. Renewable Energy Investment Credit (RSTA Article 25-3)
A 3–6% credit on investments in solar panels, wind turbines, fuel cells, and related infrastructure. Higher rates apply in energy-designated zones and for investments exceeding KRW 10 billion.
4-3. Green Certification Tax Benefits
Companies receiving "Green Enterprise" or "Green Business" certification from MOTIE or MOE may receive:
- Reduced corporate income tax rate on green revenue streams
- Accelerated depreciation for green assets (up to 50% first-year depreciation)
- Preferential financing from Korea Development Bank (KDB) and Korea Green Investment Fund
4-4. K-ETS Compliance Cost Deduction
Under the Emissions Trading Scheme Act, companies required to participate in the Korean ETS (K-ETS) may deduct the cost of purchasing carbon allowances (KAU) as business expenses.
5. Special Economic Zone and Industrial Complex Incentives
5-1. Free Economic Zones (FEZ, 경제자유구역)
Eight FEZs across Korea (Incheon, Busan-Jinhae, Gwangyang Bay, Yellow Sea, Daegu-Gyeongbuk, East Sea, Chungbuk, and Saemangeum) offer:
- Corporate income tax exemption under FIPA (5 years full + 2 years 50%)
- VAT and customs duty exemptions for imported capital goods
- Relaxed regulations (English-language business operations permitted)
- Streamlined permitting through the FEZ authority
5-2. National Industrial Complexes (국가산업단지)
Foreign companies locating in national industrial complexes may receive:
- Land acquisition subsidies (up to 50% of land cost)
- Factory construction subsidies
- Reduced industrial land lease fees
- Infrastructure support (power, water, roads)
5-3. Semiconductor and Battery Special Zones (NSIA Clusters)
Under the National Strategic Industries Special Act (NSIA, 국가첨단전략산업특별법), the Yongin semiconductor cluster and other designated zones offer:
- R&D tax credit top-up of up to 30% (for national strategic technology R&D)
- Investment tax credit of 15–25% on facility investment
- Accelerated permitting (target: 6 months vs. normal 2–3 years)
- Workforce training subsidies
6. Employment-Related Tax Incentives
Korea offers generous employment incentives that can substantially reduce payroll-related tax costs:
- New Hire Tax Credit (RSTA Article 29-7): KRW 7–13 million per new full-time hire (varies by worker type and company size)
- Youth Employment Credit: Additional KRW 3 million per hire of workers aged 15–34
- Disabled Worker Employment Credit: Credit for exceeding mandatory quota under EPDA
- Social Insurance Premium Support: Government covers up to 80% of employer social insurance premiums for new hires at SMEs (Employment Insurance Act)
7. Withholding Tax Reduction: Treaty Benefits
Korea has 96 Double Tax Treaties (DTTs). Foreign companies receiving dividends, interest, royalties, or service fees from Korean subsidiaries may benefit from reduced withholding tax rates:
| Income Type | Domestic Rate | US Treaty Rate | Japan Treaty | EU (Germany) |
|---|
| Dividends | 20% | 10–15% | 5–15% | 5–15% |
| Interest | 14% | 12% | 10% | 10% |
| Royalties | 20% | 10–15% | 10% | 10% |
To claim treaty benefits, the foreign company must submit a Form for Claiming Treaty Benefits (비거주자/외국법인의 국내원천소득에 대한 조세조약 적용 신청서) to the Korean withholding agent before payment.
8. Compliance: Transfer Pricing and BEPS
Foreign companies taking advantage of Korean tax incentives must ensure compliance with:
- Transfer Pricing Rules (LCITA Article 4): Related-party transactions must be at arm's length. Korean NTS actively audits transfer pricing.
- BEPS Reporting: Country-by-Country Reporting (CbCR) required for groups with consolidated revenue over KRW 1 trillion (approx. USD 750 million).
- Substance Requirements: For FIPA tax exemptions, the investing entity must have genuine economic substance in Korea (real employees, operations, decision-making).
📌 Official References
Frequently Asked Questions (FAQ)
Q1: Can a foreign company qualify for both the FIPA corporate tax exemption and R&D tax credits simultaneously?
Yes. FIPA and RSTA incentives operate in parallel and are not mutually exclusive. However, during the FIPA exemption period, there is no taxable income to offset with R&D credits — so unused credits should be carried forward for use after the exemption period ends. Strategic timing of R&D credit claims is essential.
Q2: What is the minimum investment to qualify for FIPA tax exemptions?
Thresholds vary by location and sector. Typically: USD 10 million for manufacturing investments outside special zones; USD 5 million for service-sector investments; lower thresholds (sometimes USD 500,000–1 million) apply within FEZs and FIZs for qualifying high-tech businesses. Consult Invest KOREA for zone-specific requirements.
Q3: How long does the FIPA tax exemption application process take?
Typically 2–4 months from initial consultation to receipt of the exemption approval letter. Invest KOREA provides a one-stop service to expedite the process. Local government FEZ authorities sometimes process applications faster (6–8 weeks). Beginning the application process early — ideally before or concurrent with entity establishment — is strongly recommended.
Q4: Are R&D credits available for foreign parent companies' R&D costs conducted in Korea?
R&D credits apply to the Korean legal entity (subsidiary or branch) that incurs and claims the R&D expenditure. If a foreign parent conducts R&D in Korea through a Korean subsidiary, the subsidiary claims the credit. Cost-sharing arrangements or contract R&D agreements must be structured carefully under transfer pricing rules to ensure the Korean entity retains the qualifying expenditure.
Q5: What are the penalties for claiming tax incentives without meeting the eligibility conditions?
If eligibility conditions are not maintained (e.g., employment falls below the minimum threshold, or the qualifying business is discontinued), exempted taxes are subject to claw-back with interest and potential tax penalties (up to 20–40% surcharge under the Framework Act on National Taxes). NTS conducts periodic compliance audits of FIPA beneficiaries.
Q6: Is there a sunset date for Korea's R&D tax credits?
RSTA incentives are periodically renewed. The current R&D credit provisions under RSTA Article 10 are effective through December 31, 2026, but have been consistently renewed every 2–3 years. The 2024 amendments enhanced rates for national strategic technologies, reflecting Korea's industrial policy priorities. Companies should monitor the annual tax reform bills (세법개정안) announced each July–August.
Q7: Do branch offices (not subsidiaries) qualify for FIPA tax incentives?
FIPA incentives are primarily designed for incorporated foreign-invested companies (주식회사 or 유한회사). Branch offices (지점) of foreign companies generally do not qualify for FIPA corporate tax exemptions, although they may benefit from R&D credits and other RSTA incentives if they have qualifying Korean-source income. For maximum incentive access, establishing a Korean subsidiary (rather than a branch) is strongly recommended.
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📋 韩国法律洞察 | 税法 | 外国投资
作者：律师 NOH UJIN | HANBYOL LAW LLC，首尔
外资企业在韩税收优惠：研发抵免、绿色投资与特区政策全解析
韩国为外资企业提供亚洲最为完善的税收优惠体系之一。从研发税收抵免到经济特区优惠，外资投资者只要合理规划投资架构，即可大幅降低在韩税负。本指南详细阐释韩国主要税收激励政策、资格条件、申请程序及实务技巧。
1. 税收优惠的法律框架
韩国对外资的主要税收优惠依据：
- 《外国人投资促进法》（FIPA）：为符合条件的外资企业提供税收豁免期。
- 《租税特例限制法》（RSTA）：规定所有特殊税收扣除与抵免的综合性法律，包括研发、绿色能源和就业激励。
- 《法人税法》和《所得税法》：规定基准企业所得税和个人所得税税率。
- 各特区法律：各经济自由区（FEZ）、外国人投资区（FIZ）和产业园区各有专属激励方案。
2. FIPA税收优惠：外资企业法人税豁免
依据FIPA，符合条件的外资企业可获得前5年法人税全额豁免，此后2年减半征收。2024年改革后主要资格条件：
- 高新技术产业：半导体、显示器、电池、生物医药、先进材料、航空航天、智能制造
- 外国人投资区（FIZ）与经济自由区（FEZ）内：制造业和服务业投资
- 大额投资：制造业最低1,000万美元；服务业最低500万美元
- 就业创造：制造业最少新增10个全职岗位；服务业中小企业最少5个
3. 研发税收抵免：最有价值的激励
对科技密集型外资企业而言，RSTA（第10至12条）规定的研发税收抵免通常是最具价值的激励措施，韩国研发抵免制度在经合组织（OECD）成员国中名列前茅。
| 企业类型 | 增量抵免 | 一般方式（当年支出） |
|---|
| 大型企业 | 超上年增量的25% | 当年研发支出的2% |
| 中型企业 | 超上年增量的40% | 当年研发支出的8% |
| 中小企业 | 超上年增量的50% | 当年研发支出的25% |
| 国家战略技术研发 | 额外加算10~30% | — |
未使用的研发抵免可结转10年，对研发支出较大但当期应税所得有限的初创外资企业尤为有利。
4. 绿色投资税收优惠
- 节能设施投资抵免（RSTA第25-2条）：对经MOTIE认定的节能设备投资给予3~10%抵免。
- 可再生能源投资抵免（RSTA第25-3条）：对太阳能、风电、燃料电池等投资给予3~6%抵免。
- 绿色认证税收优惠：获得"绿色企业"认证可享受绿色收入减税、绿色资产加速折旧（首年最高50%）及韩国开发银行优惠融资。
- K-ETS合规成本扣除：碳配额购买成本可作为业务费用扣除。
5. 经济特区与产业园区优惠
经济自由区（FEZ）
韩国八大FEZ（仁川、釜山-镇海、光阳湾、黄海、大邱-庆北、东海、忠北、新万金）提供：法人税豁免（前5年全免+后2年减半）、进口资本品增值税和关税豁免、放宽管制（允许全英语经营）及审批一体化服务。
半导体和电池特区（NSIA产业集群）
依据《国家尖端战略产业特别法》（NSIA），龙仁半导体集群等指定区域提供：国家战略技术研发附加抵免最高30%、设施投资抵免15~25%、审批提速（目标6个月，正常需2~3年）及劳动力培训补贴。
6. 就业相关税收激励
- 新员工税收抵免（RSTA第29-7条）：每新增一名全职员工700~1,300万韩元
- 青年就业抵免：招聘15~34岁员工额外加算300万韩元
- 障碍人士就业抵免：超额完成法定雇佣比例可享受抵免
7. 预提税减免：税收协定优惠
韩国已与96个国家签订税收协定。外资公司从韩国子公司获取的股息、利息、特许权使用费可享受减税协定税率（通常5~15%，低于20%的国内税率）。申请协定优惠须在付款前向韩国扣缴义务人提交《申请适用税收协定》申请书。
📌 官方参考资源
常见问题解答（FAQ）
Q1：外资企业能否同时享受FIPA法人税豁免和研发税收抵免？
可以。FIPA和RSTA激励措施可并行享受，互不排斥。但在FIPA豁免期内，应税所得为零，研发抵免无法使用，应结转至豁免期满后使用。合理规划研发抵免申请时机至关重要。
Q2：申请FIPA税收豁免的最低投资门槛是多少？
门槛因地点和行业不同而有差异：特区外制造业投资通常为1,000万美元；服务业通常为500万美元；FEZ/FIZ内高新技术企业门槛可低至50~100万美元。建议通过Invest KOREA确认各特区具体要求。
Q3：FIPA税收豁免申请需要多长时间？
从初步咨询到获得豁免批准函通常需要2至4个月。Invest KOREA提供一站式服务以加速流程。建议在设立实体之前或同步启动申请程序。
Q4：不满足资格条件将面临哪些处罚？
若无法维持资格条件（如员工人数降至最低门槛以下、停止符合条件的业务），已豁免的税款将被追缴，并加收利息和税务罚款（《国家税务基本法》规定附加税为20~40%）。
Q5：分支机构（非子公司）能否申请FIPA税收优惠？
FIPA优惠主要针对已注册的外资法人（株式会社或有限公司）。外资分支机构（支店）通常无法享受FIPA法人税豁免，但如有合格韩国来源所得，仍可享受研发抵免及其他RSTA优惠。为最大化获享优惠，建议设立韩国子公司而非分支机构。
📚 相关文章
📋 韓国法律インサイト | 税法 | 外国投資
弁護士 NOH UJIN | HANBYOL LAW LLC、ソウル
韓国の外資企業向け税制優遇：R&Dクレジット・グリーン投資・特区優遇の完全ガイド
韓国はアジア屈指の充実した外資企業向け税制優遇を提供しています。R&D税額控除から経済特区優遇まで、適切な投資スキームを構築すれば韓国での税負担を大幅に軽減できます。本ガイドでは、主な税制優遇プログラム、適格要件、申請手続、および優遇最大化の実務ポイントを解説します。
1. 税制優遇の法的枠組み
- 外国人投資促進法（FIPA）：適格外資企業への税免除期間を規定。
- 租税特例制限法（RSTA）：R&D・グリーンエネルギー・雇用関連を含む全特別控除・税額控除を規定する包括的法律。
- 法人税法・所得税法：基本的な法人税・所得税率を設定。
- 各種特区法令：FEZ・FIZ・産業団地ごとに独自の優遇パッケージ。
2. FIPA税制優遇：外資企業の法人税免除
FIPAに基づき、要件を満たす外資企業は最初の5年間に法人税を全額免除され、その後2年間は50%軽減税率が適用されます（2024年改正後）。主な適格要件：
- ハイテク産業：半導体・ディスプレイ・バッテリー・バイオ医薬品・先端材料・航空宇宙・スマート製造
- FIZ・FEZ内：製造業・サービス業投資
- 大型投資：製造業最低1,000万米ドル；サービス業最低500万米ドル
- 雇用創出：製造業最低10名、サービス業中小企業最低5名の新規常用雇用
3. R&D税額控除：最も価値の高い優遇措置
| 企業区分 | 増分控除率 | 一般方式（当年支出） |
|---|
| 大企業 | 前年比増加額の25% | 当年R&D支出の2% |
| 中堅企業 | 前年比増加額の40% | 当年R&D支出の8% |
| 中小企業 | 前年比増加額の50% | 当年R&D支出の25% |
| 国家戦略技術R&D | 上記に加算10〜30% | — |
未使用の税額控除は10年間繰り越し可能で、大規模R&D投資を行う外資系スタートアップに特に有利です。
4. グリーン投資税制優遇
- 省エネ設備投資税額控除（RSTA第25-2条）：MOTIE認定省エネ設備投資に3〜10%の税額控除。
- 再生可能エネルギー投資控除（RSTA第25-3条）：太陽光・風力・燃料電池等に3〜6%の税額控除。
- グリーン認証税制優遇：「グリーン企業」認証取得で、グリーン収益の軽減課税、グリーン資産の加速償却（初年度最大50%）、KDB優遇融資等。
- K-ETSコンプライアンスコスト控除：炭素排出枠（KAU）購入費用を損金算入可。
5. 経済特区・産業団地優遇
韓国の8つのFEZ（仁川・釜山鎮海・光陽湾・黄海・大邱慶北・東海・忠北・セマングム）では、FIPA法人税免除（5年全額＋2年50%）、輸入資本財の消費税・関税免除、英語での事業運営許可、ワンストップ認可等を提供。
NSIA特区（用仁半導体クラスター等）では、国家戦略技術R&D税額控除に最大30%上乗せ、設備投資税額控除15〜25%、審査迅速化（目標6か月）、人材育成補助金等を提供。
6. 源泉徴収税軽減：租税条約の活用
| 所得種別 | 国内税率 | 日韓条約税率 | 米韓条約 |
|---|
| 配当 | 20% | 5〜15% | 10〜15% |
| 利子 | 14% | 10% | 12% |
| 使用料 | 20% | 10% | 10〜15% |
条約上の軽減税率の適用を受けるには、支払前に韓国の源泉徴収義務者に対して「租税条約適用申請書」を提出する必要があります。
📌 公式参考資料
よくある質問（FAQ）
Q1：FIPA法人税免除とR&D税額控除を同時に適用できますか？
可能です。ただしFIPA免除期間中は課税所得がゼロのため、R&D税額控除は使用できません。未使用控除は免除期間終了後に繰り越して活用します。控除申請のタイミングを戦略的に設計することが重要です。
Q2：FIPA税制優遇の申請には最低投資額がありますか？
特区外製造業は通常1,000万米ドル、サービス業は500万米ドルが目安です。FEZ・FIZ内の適格ハイテク事業では50〜100万米ドルまで引き下げられる場合があります。Invest KOREAに各ゾーン固有の要件を確認してください。
Q3：FIPA優遇申請にはどのくらい時間がかかりますか？
初期相談から承認通知まで通常2〜4か月。Invest KOREAのワンストップサービスを活用すると迅速化できます。法人設立前または同時並行での申請開始を強くお勧めします。
Q4：R&D税額控除の有効期限はいつまでですか？
現行RSTA第10条のR&D税額控除は2026年12月31日まで有効ですが、これまで2〜3年ごとに一貫して更新されています。毎年7〜8月に発表される税制改正案（세법개정안）を注視してください。
Q5：支店（子会社でない場合）はFIPA税制優遇の対象になりますか？
FIPA優遇は主に設立法人（株式会社・有限会社）を対象とします。外資支店は通常FIPA法人税免除の対象外ですが、R&D税額控除等のRSTA優遇は利用可能な場合があります。優遇を最大限活用するには韓国子会社の設立を強くお勧めします。
📚 関連記事
📋 Perspectiva Jurídica de Corea | Derecho Tributario | Inversión Extranjera
Por el Abogado NOH UJIN | HANBYOL LAW LLC, Seúl
Incentivos Fiscales de Corea para Empresas Extranjeras: Créditos de I+D, Inversión Verde y Beneficios de Zonas Especiales
Corea del Sur ofrece uno de los regímenes de incentivos fiscales más completos de Asia para empresas de inversión extranjera. Desde créditos fiscales de I+D hasta beneficios en zonas económicas especiales, los inversores extranjeros pueden reducir significativamente su carga fiscal en Corea si estructuran sus inversiones correctamente.
1. Marco Jurídico de los Incentivos Fiscales
- Ley de Promoción de la Inversión Extranjera (FIPA): Establece períodos de exención fiscal para empresas extranjeras calificadas.
- Ley de Restricción de Tributación Especial (RSTA): Regula todas las deducciones y créditos fiscales especiales, incluyendo I+D, energía verde y empleo.
- Ley del Impuesto sobre Sociedades y Ley del IRPF: Fijan los tipos impositivos básicos.
- Legislación específica de zonas: Cada FEZ, FIZ y parque industrial tiene su propio paquete de incentivos.
2. Incentivos FIPA: Exención del Impuesto de Sociedades
Bajo FIPA, las empresas extranjeras que cumplen los requisitos pueden obtener exención total del Impuesto de Sociedades durante 5 años, seguida de una reducción del 50% en los 2 años siguientes. Principales criterios de elegibilidad (reforma 2024):
- Industrias de alta tecnología: Semiconductores, pantallas, baterías, biofarmacéutica, materiales avanzados, aeroespacial, manufactura inteligente
- FIZ y FEZ: Inversiones manufactureras y de servicios en zonas designadas
- Inversión mínima: USD 10 millones (manufactura); USD 5 millones (servicios)
- Creación de empleo: Mínimo 10 nuevos empleos (manufactura) o 5 (servicios para PYMES)
3. Créditos Fiscales de I+D: El Incentivo Más Valioso
| Tipo de empresa | Crédito incremental | Método general (año en curso) |
|---|
| Grandes empresas | 25% del aumento sobre año anterior | 2% del gasto en I+D del año |
| Empresas medianas | 40% del aumento | 8% del gasto en I+D |
| PYMES | 50% del aumento | 25% del gasto en I+D |
| I+D de tecnología estratégica nacional | Adicional 10–30% | — |
Los créditos no utilizados pueden trasladarse hasta 10 años, lo que resulta especialmente ventajoso para empresas extranjeras en fase de startup con importante gasto en I+D pero renta imponible limitada.
4. Incentivos Fiscales a la Inversión Verde
- Crédito por inversión en instalaciones de ahorro energético (RSTA Art. 25-2): 3–10% sobre inversiones en equipos eficientes certificados por MOTIE.
- Crédito por inversión en energías renovables (RSTA Art. 25-3): 3–6% en paneles solares, aerogeneradores, pilas de combustible.
- Beneficios de la certificación verde: Tipo reducido en ingresos verdes, depreciación acelerada de activos verdes (hasta 50% en el primer año), financiación preferente del KDB.
- Deducción de costes de cumplimiento K-ETS: El coste de adquisición de derechos de emisión (KAU) es deducible como gasto empresarial.
5. Incentivos en Zonas Económicas Especiales
Las 8 FEZ de Corea (Incheon, Busan-Jinhae, Bahía de Gwangyang, Mar Amarillo, Daegu-Gyeongbuk, Mar del Este, Chungbuk, Saemangeum) ofrecen: exención del IS bajo FIPA (5 años total + 2 años al 50%), exenciones de IVA y aranceles sobre bienes de capital importados, operaciones en inglés permitidas, y tramitación simplificada.
Las zonas NSIA (clúster de semiconductores de Yongin, etc.) ofrecen: crédito adicional de hasta 30% en I+D estratégico nacional, crédito de inversión en instalaciones del 15–25%, tramitación acelerada (objetivo: 6 meses), y subsidios de formación de personal.
6. Reducción de la Retención en la Fuente: Convenios de Doble Imposición
| Tipo de renta | Tipo nacional | Convenio con EE.UU. | Alemania (UE) |
|---|
| Dividendos | 20% | 10–15% | 5–15% |
| Intereses | 14% | 12% | 10% |
| Cánones/Royalties | 20% | 10–15% | 10% |
📌 Referencias Oficiales
Preguntas Frecuentes (FAQ)
P1: ¿Puede una empresa extranjera beneficiarse simultáneamente de la exención FIPA y de los créditos de I+D?
Sí, pero durante el período de exención FIPA no hay base imponible sobre la que aplicar los créditos de I+D. Los créditos no utilizados deben trasladarse para su uso tras la exención. La planificación estratégica del momento de la reclamación es esencial.
P2: ¿Cuál es la inversión mínima para las exenciones fiscales FIPA?
Generalmente: USD 10 millones para manufactura fuera de zonas especiales; USD 5 millones para el sector servicios; umbrales inferiores (USD 500,000–1 millón) en FEZ y FIZ para negocios de alta tecnología. Consulte con Invest KOREA para requisitos específicos por zona.
P3: ¿Cuánto tarda el proceso de solicitud de la exención fiscal FIPA?
Normalmente entre 2 y 4 meses desde la consulta inicial hasta la recepción de la carta de aprobación. Invest KOREA ofrece un servicio integral para agilizar el proceso. Se recomienda iniciar la solicitud antes o simultáneamente al establecimiento de la entidad.
P4: ¿Existen consecuencias por reclamar incentivos sin cumplir los requisitos?
Si no se mantienen las condiciones de elegibilidad, los impuestos exonerados se recuperan con intereses y posibles sanciones (recargo de hasta 20–40% bajo la Ley Marco de Impuestos Nacionales). La NTS realiza auditorías periódicas a los beneficiarios FIPA.
P5: ¿Las sucursales (no filiales) son elegibles para los incentivos FIPA?
Los incentivos FIPA están principalmente diseñados para sociedades de inversión extranjera constituidas. Las sucursales generalmente no son elegibles para la exención del IS bajo FIPA, aunque pueden beneficiarse de los créditos de I+D y otros incentivos RSTA. Para el acceso máximo a incentivos, se recomienda establecer una filial coreana.
📚 Artículos Relacionados
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