韩国新设国内生产税额抵免，覆盖半导体、AI机器人零部件等领域至2036年底

The Odaily Planet Daily reports that South Korea's Ministry of Trade, Industry and Energy stated on the 7th that the 2026 tax reform plan has, for the first time, introduced a domestic production tax credit, applicable to six fields: solar power, wind power, secondary batteries, semiconductors, core materials, and AI robot components.

Enterprises that meet the conditions for local direct production and sales in South Korea will have their tax credit scale determined based on output volume and the baseline credit amount, with the application period valid until December 31, 2036.

The South Korean government will introduce coefficients based on production regions, offering higher preferential rates to local enterprises. During the final three years of the credit period, the credit amount will be progressively reduced to 75%, 50%, and 25%, and it will be excluded from overlapping application with the comprehensive investment tax credit.

The Ministry of Trade, Industry and Energy and the Ministry of Economy and Finance will, during the subsequent National Assembly discussions and the preparation of enforcement decrees, consult with industry associations to refine the specific product categories, applicable conditions, and baseline credit amounts.