Expansion of New Growth Commercialization Facilities from 187 to 193
Up to 15% Tax Credit for Webtoon Production Costs
The government will expand the scope of investment tax credits for national strategic technologies such as semiconductors and secondary batteries, as well as for new growth industries. The number of national strategic technology commercialization facilities will increase from 61 to 64, while the number of new growth commercialization facilities will expand from 187 to 193. The investment tax credit rates will be set at 1-10% for general investments, 3-12% for new growth and source technologies, and 15-30% for national strategic technologies.
The Ministry of Economy and Finance announced on the 27th that it plans to revise 18 enforcement rules for tax laws as follow-up measures to the 2025 tax law amendments. These revisions are intended to reflect matters delegated by the tax laws and enforcement decrees, as well as improvements to the system. After a notice and consultation with relevant ministries and review by the Ministry of Government Legislation, the revisions are scheduled to be promulgated and implemented in March.
Three new facilities will be added to the national strategic technology commercialization facilities, and the application scope of two existing facilities will be expanded. In the semiconductor sector, new material and component manufacturing equipment related to next-generation multi-chip modules (MCM) will be newly included, and the application scope for energy efficiency improvement semiconductor design and manufacturing technology commercialization facilities will be expanded to the packaging stage. In the future transportation sector, facilities for the design and manufacturing of eco-friendly advanced ship transport and propulsion technologies, as well as facilities for digital design and production operation technology development and demonstration, will be added. In the biopharmaceutical sector, buffer material-related equipment will be included in raw material and material manufacturing facilities.
For new growth commercialization facilities, additions will include facilities for the development and manufacturing of candidate substances for veterinary medicines, facilities for the production of high-silicon-content low iron loss electrical steel sheets, and facilities for manufacturing ultra-fine nickel nanopowder and internal electrode nano paste for multilayer ceramic capacitors (MLCC). In the carbon neutrality sector, blast furnace molten iron and electric furnace molten steel blending equipment, digital video analysis-based steel scrap sorting facilities, and low-carbon solar module production and generation facilities have been included.
Tax support for industrial safety investments will also be strengthened. The scope of industrial accident prevention facilities eligible for the integrated investment tax credit will be expanded to include safety facilities for construction contractors, specially-employed workers, and delivery personnel. In addition to mandatory facilities required by law, smart safety control facilities and robots and drones for industrial accident prevention will also be eligible for the tax credit.
On October 22, visitors at the '2025 Semiconductor Expo' held at COEX in Gangnam-gu, Seoul, watched a demonstration of a robotic arm utilizing AI technology. 2025.10.22 Photo by Dongju Yoon
Up to 15% Tax Credit for Webtoon Production Costs
To support the content industry, detailed standards have been established for tax credits on webtoon production costs. Ten percent of webtoon production costs can be deducted from income tax or corporate tax, while small and medium-sized enterprises are eligible for a 15% deduction. Eligible expenses include original work fees, script fees, planners' and artists' labor costs, and production program expenses, but advertising, publicity, and business promotion expenses are excluded.
In the agricultural sector, agricultural forklifts will be added to the list of farm machinery eligible for duty-free fuel supply. The customs system will also be revised to establish duty exemption criteria for medicines for rare and intractable diseases, as well as for key minerals used in overseas resource development. The duty exemption limit for key minerals in overseas resource development will be restricted to within twice the equity volume, based on the combined equity and disposal right volumes.
The item-specific certified exporter system for rules of origin will also be strengthened. If fraudulent issuance of certificates of origin is confirmed within the past two years, the validity period of certification will be shortened. The rules of origin for the Korea-ASEAN and Korea-Vietnam Free Trade Agreements will be updated to reflect the HS 2022 standards. In cases where duty-free shop goods cannot be taken abroad due to unavoidable reasons such as flight cancellations, bringing these goods into Korea will be allowed within the $800 duty-free allowance for travelers' personal effects. The government stated, "We expect these amendments to the enforcement rules will clarify the execution standards for the tax reform follow-up measures and contribute to increased corporate investment and industrial competitiveness."
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