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Foreign Investment Promotion Act — Article 9 (Tax Reduction and Exemption for Foreign Investment)

외국인투자 촉진법 제9조

This English translation is based on the Korean text effective 2023-12-14. The Korean law has since been amended (current version effective 2026-01-02) — check the Korean original.

Taxes may be reduced or exempted for foreign investments, as prescribed by the Restriction of Special Taxation Act and the Restriction of Special Local Taxation Act. <Amended on Feb. 4, 2020>[This Article Wholly Amended on Jan. 30, 2009]

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