finance
Philippine Government Publishes 2026 Strategic Investment Priority Plan
The 2026 SIPP was published June 2 and takes effect in 15 days. It lists activities eligible for tax incentives under the CREATE MORE Act through 2028.
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The Philippine government published the 2026 Strategic Investment Priority Plan on June 2, 2026, in the Official Gazette. The plan takes effect 15 days after publication under the National Internal Revenue Code. The 2026 SIPP was developed by the Board of Investments in coordination with the Department of Trade and Industry, the Fiscal Incentives Review Board, and Investment Promotion Agencies.
It serves as the country's investment roadmap through 2028 and outlines fiscal and non-fiscal incentives for registered business enterprises under the CREATE MORE Act.
Changes from 2022 Plan The 2026 SIPP builds on the 2022 framework and maintains a three-tier structure for incentive-eligible activities. It places greater focus on innovation, clean energy, and technological projects including artificial intelligence, quantum computing, cybersecurity, and advanced renewable energy.
Tier I covers modern basic needs, sustainability-driven, and climate-related projects. Tier II includes defense-related services, industrial value-chain gap projects, and food security activities. Tier III covers technological advancements such as artificial intelligence, quantum computing, cybersecurity, hydrogen, nuclear energy, and advanced research and development.
The updated plan removes motor vehicle inspection centers and facilities for scrapping, treating, storing, and disposing of old public utility vehicles. It adds coal mining and production, export activities covered by special laws, and priority investment areas for the Bangsamoro Autonomous Region in Muslim Mindanao including halal enterprises, halal tourism, and Shari'ah-compliant investments.
Qualified projects can receive tax incentives for 14 to 27 years depending on location and tier. Enterprises in export, manufacturing, renewable energy, logistics, technology infrastructure, and advanced industrial sectors within Philippine Economic Zone Authority zones are positioned to benefit.
