2025年东盟的激励措施（英）-安永

Incentives in ASEAN 2025Manufacturing and regional corporate support and headquarterFourth editionChapter titlePageForeword03Overview of incentivesIndonesia04Laos14Malaysia17Myanmar31Philippines35Singapore41Thailand50Vietnam60Contents pageInformation collected in Q2 2025, This article reflects information accurate as of its release.ForewordWelcome to our fourth edition of Incentives in ASEAN.Since the third edition of this publication was released in 2021, the environment has continued to evolve significantly. The current state of geopolitics, including the ongoing wars in Russia and Ukraine, and the Middle East, as well as rising trade tensions due to US tariff policies, has created a complex and dynamic landscape for businesses. These factors have significant implications for global trade and investment considerations.As we move forward in 2025, governments are placing a renewed emphasis on economic development and recovery. According to the International Monetary Fund (IMF), the global Gross Domestic Product (GDP) growth rate for 2024 was 3.2%, with a forecasted growth rate of 3.5% for 2025*. The ASEAN region, supported by resilient domestic demand and strong foreign direct investment inflows, continues to place emphasis on incentives on attracting FDI-driven investments, which are essential for maintaining the region’s global economic position and fostering sustainable growth.This fourth edition is designed to be an invaluable resource for companies exploring investment opportunities in ASEAN. Our incentives and site selection practice, encompassing eight countries in the region, boasts extensive experience and has further strengthened its ties with the economic development organizations of each ASEAN country. We remain committed to providing a team of incentive professionals to handle all project aspects, regardless of the country or region. In addition to our seasoned core team focused on incentives and site selection, we can swiftly assemble a wider team of EY global professionals with knowledge/ experience in taxation, supply chain, foreign trade, real estate and data analytics to meet our clients' financial requirements. We are confident that our deep technical and market knowledge, combined with industry knowledge/ experience, can support us to assist you in making strategic appeals to government officials, adhering to project timelines and improving the benefits from incentive programs across the region.We look forward to supporting you as you navigate the myriad of investment considerations in ASEAN. Amarjeet SinghEY ASEAN Tax Leader Partner, International Tax & Transaction ServicesNam Soon LiewEY Asia East Deputy Regional Managing Partner; EY Asean Managing Partner; EY Singapore and Brunei Managing PartnerIncentives in ASEAN 20253Source: The International Monetary Fund World Economic Outlook (October 2024)IndonesiaIncentives in ASEAN 20254The Indonesian government offers several incentive programs. Historically, these have tended to