BOI IPP Guidelines – Preferred Activities: Hospital/Medical Services

This covers the establishment and operation of medical facilities including general and specialty hospitals, and other health facilities.

Application for registration must be accompanied by an endorsement from the Bureau of Health Facilities and Services of the Department of Health (DOH).

Only facilities outside Metro Manila may qualify for registration.

Only revenues from the provision of medical and diagnostic services shall be entitled to Income Tax Holiday (ITH). Revenues from operating a pharmacy, food services and any other non-treatment related services will not be eligible for ITH.

Prior to start of commercial operation, the registered enterprise must submit copies of License to Operate issued by the DOH and PhilHealth Accreditation.

Reference: (accessed June 18, 2014).