Tenant Information

DFTZ receives breaks on rental fees under Article 18 and Article 13, Section 6 or Section 8 of the Act on Foreign Investment Promotion.

Rental fees for self-operated factory sites
Property	Usage		Rental price per ㎡/month	Applicable period
land	o land used by the moving-in enterprise		76	2019.8.1.~ 2021.7.31
building	o government office building		1,032
	o business support building		1,242
	o standard factory - Type A - rooftop of Type A - Type B - rooftop of Type B - Type C - rooftop of Type C - Type D - rooftop of Type D - Type E - rooftop of Type E - Type F - rooftop of Type F - Type G - rooftop of Type G		562 16 557 13 557 13 546 15 621 20 621 20 694 42
	o rooftop of the building		70
land and building	o One of the following conditions are true: land and buildings used by the resident companies - foreign-invested(10 years from the tenant's relocation date)
land and building	common condition : In the case of a foreign investment stake of over 30% in a corporation or if the foreign stockholder.	1.In the case of a foreign-invested corporation that makes a new foreign investment of over USD5 million(industry) 2.In the case of a foreign-invested corporation that makes a new foreign investment of over USD5 million(parts and material industry) 3.In the case of a foreign-invested corporation that makes a new foreign investment of over USD1 million(high-technology industry and Industry Service	75% free 100% free 100% free

DFTZ receives tax breaks under Article 121of the Restrictions to the Special Taxation Act.
Details

Tax breaks Details
Category	Beneficiaries	Support details
Tax breaks	Foreign-invested corporations engaged in businesses that accompany highly advanced technologies or in industry support services	Seven-year breaks on corporate tax and income tax (5 years - 100% reduction, 2 years - 50% Fifteen-year 100% exemption from acquisition tax, registration tax, and comprehensive income tax
	Manufacturing businesses with a foreign investment of over USD10 million	Five-year breaks on corporate tax and income tax (3 years - 100%, 2 years - 50% reduction Fifteen-year 100% exemption from acquisition tax, registration tax, and comprehensive income tax
	Logistics businesses with a foreign investment of over USD5 million
Preferential tariffs	All tenants	Tariffs not imposed on foreign goods in DFTZ Exemption from or refund of tariffs related to declared domestic goods in DFTZ
Zero VAT rate	All tenants	Declared domestic goods in DFTZ Foreign goods and services supplied and provided between tenants in DFTZ