FAQ , Investment Incentives, Privileges and Facilities

A. What types of software development and information technology enabled services company are eligible for corporate income tax (CIT) exemption? B. How much exemption is offered to these companies?

Oct 11, 2021

A. Following types of software development and information technology enabled services companies are eligible for corporate income tax exemption:

1) Software development, 2) Software or application customization, 3) NTTN, 4) Digital animation dev., 5) Website development, 6) Website service, 7) Web listing, 8) Website hosting, 9) IT process outsourcing, 10) Digital graphics design, 11) Digital data entry & processing, 12) Digital data analysis, 13) Geographic Information Service, 14) IT support & software maintenance service, 15) Software test lab service, 16) Call center service, 17) Overseas medical transcription, 18) Search engine optimization service, 19) Document conversion, imaging and digital archiving, 20) Robotic process outsourcing, 21) Cyber security service. B. Businesses of software development and information technology enabled services (ITES) are entitled for 100% CIT exemption up to Jun. 2024.