Laws and Regulations

Mandaue Investment Incentives

Mandaue City is committed to sustaining the robust outlook on the economy, taking proactive steps in attracting capital and technology that complement local resources with a liberal program of fiscal and non-fiscal incentives.

EXPENSE INCENTIVES

1. Expansion Incentive for Micro, Small, Medium and Large Enterprises Engaged in Manufacturing
2. Expansion of Micro Businesses Engaged in Manufacturing that Previously Avail of Amnesty
3. Incentive for Installation of Quality Management Systems
4. Incentive for New Product Development
5. Incentives for Business Linkages

INCENTIVES FOR GREEN BUILDING

1. Incentives for Buildings that Avail of BERDE Certification.
2. Incentives for Mandatorily Required Buildings.

Non-Fiscal Incentives

A registered enterprise shall be entitled to the following non- fiscal incentives:
- Assistance in securing local permits and licenses;
- Assistance in identifying business location and factory sites;
- Assistance in facilitating the construction of access roads towards intended site;
- Joint ventures match-making;
- Facilitating access to financial and technical assistance programs of the government; and
- Facilitating service connections with local utilities
Non-fiscal incentives for Green Building – In addition to the foregoing, a registered Green Building shall be entitled to higher Floor to Area Ratio than that prescribed by the City and recognition from the City for efforts in pursuing the Green Building Program.

The detailed incentives and conditions can be read here.

Free Trade Agreements

OMNIBUS INVESTMENT CODE OF 1987

View Omnibus Investment Code of 1987

The Executive Order No. 226 or the Omnibus Investment Code of 1987 grants the following incentives to Registered Enterprises:

1. Income Tax Holiday
2. Additional Deduction for Labor Expense
3. Tax and Duty Exemption on Imported Capital Equipment
4. Tax Credit on Domestic Capital Equipment
5. Exemption from Contractor’s Tax
6. Simplification of Customs Procedure
7. Unrestricted Use of Consigned Equipment
8. Employment of Foreign Nationals
9. Exemption on Breeding Stocks and Genetic Materials
10. Tax Credit on Domestic Breeding Stocks and Genetic Materials
11. Tax Credit for Taxes and Duties on Raw Materials
12. Access to Bonded Manufacturing / Trading Warehouse System
13. Exemption from Taxes and Duties on Imported Spare Parts
14. Exemption from Wharfage Dues and ant Export Tax, Duty, Impost and Fee

It also grants incentives to multinational companies establishing regional or area headquarters in the Philippines and to multinational companies establishing warehouses to supply spare parts or manufactured components and raw materials to the Asia-Pacific and other foreign markets.

Moreover, there are also incentives to export processing zone enterprises.

The detailed incentives and conditions can be read here.

FISCAL INCENTIVES TO PEZA-REGISTERED ECONOMIC ENTERPRISES

Economic Zone Export Manufacturing Enterprise
Information Technology Enterprise
Tourism Economic Zone Locator Enterprise
Medical Tourism Enterprise
Agro- Industrial Economic Zone Enterprise
Economic Zone Logistics Services Enterprise
Economic Zone Developer / Operator

Manufacturing of Economic Zone Developer/ Operator
IT Park Developer/ Operator
Tourism Economic Developer/ Operator
Medical Tourism Economic Zone Developer / Operator
Agro-Industrial Economic Zone Developer/ Operator
Retirement Economic Zone Developer/ Operator

Facilities Enterprise
- Economic Zone Facilities Enterprise
- IT Park Facilities Enterprise
- Retirement Economic Zone Facilities Enterprise
Economic Zone Utilities Enterprise