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2018.09.19
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Incentives for the Development of Tourism Real Estate


■ Tax Support

  • ㅇ Condition: Investment in hotels or resorts inside the individual-type foreign investment zone (minimum investment is $20M)
  • ㅇ Support: 100 % reduction of corporate , income , and regional taxes including dividend tax for 5 years
  • ㅇ Others: After 5 years , additional 50 % reduction for 2 years
  • ㅇ Acquisition and property taxes: Exemption for 15 years
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