Chapter 1 Main Summary
Major Changes and Key References for 2026
KOTRA’s FDI Related Publications

Chapter 2 Procedure
1. Foreign Investment Promotion Policy
2. Types of Foreign Direct Investment
3. Procedure by Type of Investment
4. Incorporation
5. Industrial Sites
6. Visa

Chapter 3 Incentive
1. Cash Grant
2. Foreign Investment Zones
3. Tax Reduction and Exemption
4. R&D Support
5. Management Support

Chapter 4 Practice
1. Taxation
2. Customs Clearance and Introduction of Capital Goods
3. HR and Labor
4. Foreign Investment Ombudsman System
5. Dissolution and Liquidation

Chapter 5 Appendix
[Appendix 1] Businesses Prohibited from Foreign Investment
[Appendix 2] Businesses Restricted from Foreign Investment and Criteria for Permission
[Appendix 3] Local Tax Rate
[Appendix 4] KOTRA Overseas Investment Hub Offices
[Appendix 5] List of Delegated Agencies
[Appendix 6] List of Law Firms
[Appendix 7] List of Accounting and Tax Firms