The Philippine government has approved the 2026 Strategic Investment Priority Plan (SIPP), which identifies artificial intelligence (AI), cybersecurity, and data centers among the industries eligible for investment incentives.
Approved by President Ferdinand Marcos Jr. through Memorandum Order No. 47, the plan outlines priority sectors that the government aims to support through tax incentives and investment programs.
Under the plan’s Tier III category, AI, cybersecurity, and data center facilities are listed as activities considered critical to the country’s economic and technological development.
The category also includes research and development, intellectual property commercialization, and highly technical manufacturing.
According to the memorandum, Tier III activities are expected to contribute to higher productivity, innovation, new technologies, and high-value jobs.
The 2026 SIPP was formulated by the Board of Investments in consultation with the Fiscal Incentives Review Board, investment promotion agencies, government offices, and private sector stakeholders.
Projects that qualify under the plan may receive tax incentives and other government support, subject to existing laws and regulations.
The memorandum will take effect 15 days after its publication in the Official Gazette or a newspaper of general circulation.
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