The Board of Investments (BOI) officially rolled out its Strategic Investment Priority Plan (SIPP) regional roadshow in Metro Cebu. Operating under Memorandum Order No. 47, the 2026–2028 SIPP defines which industrial projects qualify for maximum national tax incentives.
Frontier Sectors & High-Priority Tiers
Unlike earlier frameworks that focused primarily on post-pandemic economic recovery, the 2026–2028 SIPP concentrates on technological transformation, supply chain resilience, and clean energy transition. For businesses expanding in Central Visayas, incentives are segmented into three primary tiers:
Tier 1 (Modern Basic Needs & Infrastructure): Mass housing, local maritime/shipbuilding, healthcare infrastructure, and regional logistics terminals.
Tier 2 (Supply Chain Gaps & Green Transition): Electric vehicle (EV) charging networks, local component manufacturing, processed agribusiness, and renewable energy facilities.
Tier 3 (Frontier Technologies & High Value-Add): Artificial Intelligence (AI) development, quantum computing, biotechnology, data centers, and advanced IT-BPM services.
Tier 1: Basic Needs & Local Logistics (Mass housing, local ports, healthcare)
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Tier 2: Intermediate Supply Chains & Green Tech (Solar/Wind, EV charging, agri-processing)
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Tier 3: Advanced Frontier Industries (AI research, biotech, hyperscale data centers)
Why Cebu Leads Visayas SIPP Capital Allocation
Cebu’s combined air-sea logistics infrastructure (MCIA and Cebu International Port) and skilled workforce make it the natural host for Tier 2 and Tier 3 investments across the Visayas. Local enterprises that align their corporate charters with SIPP priority sectors can secure long-term tax holidays before breaking ground.
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