Korean Tax Newsletter

1. Introduction

The Korean government held a Ministers�� Meeting (involving 18 ministries, including the Ministry of Economy and Finance, the Ministry of Science and ICT, and the Ministry of Trade, Industry, and Energy) and announced the "2025 Economic Policy Direction" on January 2, 2025.

One of the key measures includes strengthening financial (including cash grants) and tax support to promote foreign investment.

 

Financial Support

• The maximum cash grant limit, previously set at 30%��50% of the investment amount, will be permanently increased to 40%��50%. For investments made in 2025, this ratio will be further increased to 50%��75%.
• Additionally, the government plans to fully execute a cash support budget of KRW 2 trillion in the first half of 2025 to actively encourage foreign investment.
• Areas eligible for up to 75% cash grants in 2025 include:
  -  Regional Headquarters of Global Enterprises (currently 30%)
  -  R&D Centers in National Advanced Strategic Industries (currently 50%).
• Areas eligible for up to 60% cash grants include:
  -  R&D Centers in Other Industries (currently 50%)
  -  National Advanced Technologies (currently 50%)

 

Tax Support

• The tax relief period for the importation of capital goods for foreign investments (including exemptions for customs duties, individual consumption tax, and value-added tax) will be extended from the current maximum of 6 years to 7 years.
• Foreign investment companies that establish corporations or additional business sites in non-metropolitan areas designated as “Opportunity Development Zones�� by local governments will be eligible for corporate tax, acquisition tax, and property tax exemptions.

 

 

1. �� ��

정부�� 경제 관�� 장관회의(기획재정부, 과학기술정보통신부, 산업통상자원부 �� 18�� 부�� 참여)�� 개최하여 지�� 1�� 2�� ��2025�� 경제정책방향”을 확정∙발표하였습니��.

주요 내용�� 하나로서 외국인투자를 촉진하기 위한 목적으로 재정지��(현금 보조�� 포함) �� 세제지원을 강화한다�� 내용�� 포함되었습니��.

먼저 재정지원의 경우, 현금보조금의 최대 한도가 투자�� 대�� 30%~50%�� 규정되어 있었으나, 이를 항구적으�� 40%~50%�� 상향 조정하기�� 하였��, 특히 2025년에 대�� 투자�� 대해서�� 당해 비율�� 50%~75%�� 추가 상향 조정하기�� 하였습니��. 아울��, ��25�� 상반�� �� 현금지�� 예산 2천억원을 최대�� 집행하여 외국�� 투자�� 적극 지원하겠다�� 계획�� 확정하였습니��.

2025�� �� 75%�� 현금보조금을 지원받�� �� 있는 분야에는 글로벌 기업�� 지역본부(현행 30%) �� R&D센터(국가첨단전략산업 부��, 현행 50%)가 포함되었으며, 60% 비율�� 적용받는 분야에는 R&D센터(기타�� 산업 부��, 현행 50%) �� 국가첨단 기술(현행, 50%)가 포함되었습니��.

세제 지원의 경우, 외국인투자를 위한 자본�� 수입�� 대하여 관��, 개별소비��, 부가가치세 감면기간�� 최대 6년에�� 7년으�� 확대하기�� 하고, 비수도권 지역에 외국인투자기업이 법인�� 설립하거�� 사업장을 추가하는 방식으로 투자하는 경우로서 해당 지방자치단체가 “기회발전특구”로 지정하�� 경우에는 법인��, 취득��, 재산�� 감면�� 혜택�� 적용되도�� 하는 지원내용도 포함되었습니��.