BOI Investment Priorities Plan: Preferred Activities

Below is the list of businesses covered by the Investment Priorites Plan (IPP) of 2013, available for tax incentives, income tax holiday, tax credits, and special non-fiscal incentives, such as preferential treatment when applying for alien employment permit and Work Visas for foreign staff.

Agriculture/Agribusiness and Fishery

This covers commercial production and commercial processing of agricultural, herbal and fishery products (including their by-products and wastes).

This also covers agriculture- and fishery-related activities such as irrigation, post-harvest, cold storage, blast freezing, and the production of fertilizers and pesticides.


Creative Industries/Knowledge-Based Services

This covers creative industries/knowledge-based services with original content such as but not limited to software development, animation, engineering and architectural design, product design, and game and applications development.



This covers the construction and repair of vessels, shipbreaking and ship recycling.


Mass Housing

This covers the development of low-cost mass housing. This also covers the manufacture of modular housing components preferably using indigenous materials.


Iron and Steel

This covers basic iron and steel products, long steel products (billets and reinforcing steel bars), and flat hot-/cold-rolled products.

This also covers the manufacture of flat products, long products and fabrication of machinery, equipment and implements.



This covers the exploration, development, and/or utilization of energy sources adopting environmentally-friendly technologies that comply with the Clean Air Act, the Environmental Impact System law, the Biofuels Act, where applicable, and other relevant environment laws.



This covers transport, water, logistics, waste management facilities, physical infrastructure (tollways and telecommunication facilities) and PPP projects.


Research and Development

This covers R&D activities and the establishment of research/testing laboratories, Centers of Excellence (COE) and technical vocational education and training institutions.


Green Projects

This covers the manufacture/assembly of goods and the establishment of energy efficiency-related facilities (such as district cooling systems), where either utilization of which would significantly lead to either the efficient use of energy, natural resources or raw materials; minimize/prevent pollution; or reduce greenhouse gas emissions.


Manufacture of Motor Vehicles

This covers the manufacture/assembly of brand new motor vehicles, excluding 2-stroke motorcycles and traditional tricycles that are compliant with the prevailing national standards and regulations on the registration, use and operation of motor vehicles.

This also covers the manufacture of motor vehicle parts and components either as original equipment manufacturer (OEM) or after-market products.


Strategic Projects

This covers projects that exhibit very high social economic returns that will significantly contribute to the country’s economic development.


Hospital/Medical Services

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


Disaster Prevention, Mitigation and Recovery Projects

This covers projects that will prevent or mitigate adverse impacts of calamities and disasters, which may include installation of flood control systems; installation of early warning systems for typhoons, earthquake occurrences, tsunami and volcanic eruptions; manufacture or assembly of goods critical to disaster management; construction of dikes; and salvaging operations.

This also covers projects to rehabilitate areas affected by calamities and disasters or areas officially declared under a State of Calamity, which may include rebuilding of roads and bridges and other infrastructure after typhoons, earthquakes/flooding, volcanic eruptions, oil spill clean-up, and other disasters.

This further covers training for disaster preparedness, mitigation or recovery/rehabilitation/reconstruction.

Reference: (accessed June 18, 2014).