The Authority of the Freeport Area of Bataan (AFAB) is a government owned and controlled corporation that was created by virtue of Republic Act 9728 or the “FAB Act of 2009.”

The Freeport Area of Bataan (FAB) is located in Mariveles, Bataan and it is strategically located between the Manila Bay and the South China Sea. The FAB used to be the former Bataan Export Processing Zone, the first economic zone in the Philippines.

Its vision is to be the Freeport of choice in the country by 2020, becoming a center of trade, innovation and sustainable development in Asia. The FAB shall be a beacon for other emerging economic centers in the use of next-generation technologies and practices that will define the new model for the Global Freeport.

The AFAB shall achieve its vision by building a world-class Freeport community with leading edge equipment and facilities. Its competitive advantage lies in its superior location, superior incentives, superior facilities, superior natural endowments and business facilitation support systems.

Its core values are sustainability, innovation and partnership.

Investment Priority Areas

• Manufacturing
• Transshipment and Logistics
• Business Process Outsourcing
• Ship Repair
• Tourism and Resort Facilities/Services
• Agriculture and Agro-Industrial

Incentives

• Fiscal Incentives
  • Income Tax Holiday (ITH) - 100% exemption from corporate income tax
  • Upon expiry of the Income Tax Holiday - 5% Special Tax on Gross Income and exemption from all national and local taxes
  • Tax and duty free importation of raw materials, capital equipment, machineries and spare parts
  • Exemption from wharfage dues and export tax, impost or fees
  • Exemption from payment of any and all local government imposts, fees, licenses or taxes. However, while under Income Tax Holiday, no exemption from real estate tax.
  • Other applicable incentives under Omnibus Investment Code of 1987


• Non-Fiscal Incentives
  • Employment of Foreign Nationals
  • Issuance of Alien Employment Permit
  • Issuance of Alien Investor's Visa

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