The 2026 SIPP was published on June 2, 2026, in the Official Gazette, and will take effect 15 days after its publication in accordance with the National Internal Revenue Code
With the approval of Memorandum Order No. 47, the Philippine government has unveiled the updated 2026 Strategic Investment Priority Plan (SIPP) developed by the Board of Investments (BOI) in close coordination with the Department of Trade and Industry (DTI), the Fiscal Incentives Review Board (FIRB), and various Investment Promotion Agencies (IPAs).
The 2026 SIPP serves as the Philippines’ investment roadmap through 2028, providing a blueprint for the government to grant fiscal and non-fiscal incentives to registered business enterprises (RBEs) under the CREATE MORE Act.
What’s new with the 2026 SIPP?
The 2026 SIPP is built upon the previous 2022 SIPP. Both frameworks are created to provide a list of activities that may qualify for CREATE MORE Act tax incentives, and use a three-tier policy to organize the following activities.
