How to Register with PEZA in the Philippines: Step-by-Step Guide

Information current as of: October 22, 2026

Many businesses choose a location first and ask about tax incentives later. For companies that plan to export goods or services from the Philippines, that order can be costly. Under the Special Economic Zone Act, businesses inside a designated economic zone register with the Philippine Economic Zone Authority (PEZA) to avail of the incentives and benefits the law provides. Approval is given for a specific project at a specific PEZA-recognized location, so the choice of site and the application are tied together.

This guide explains what PEZA registration is, who can apply, what the application involves, and what happens after approval, so you can decide whether it fits your business and prepare accurately.

In brief: To register with PEZA, you need an eligible activity, a location inside a PEZA-recognized economic zone, IT park, or building, and an application filed through PEZA’s online portal (the BERMS module of PTOPS, which replaced eARS for registration in 2025). PEZA’s 2026 Citizen’s Charter lists an application fee of ₱3,600 for a new ecozone enterprise, and PEZA’s fee schedule lists a registration fee of ₱6,000 for new projects, paid after the PEZA Board approves the project. You then complete the conditions in the Board Resolution, sign a Registration Agreement, and receive a Certificate of Registration.

What is PEZA registration?

PEZA was created by Republic Act No. 7916, the Special Economic Zone Act of 1995, as amended. The law authorizes PEZA to register, regulate, and supervise the enterprises in the country’s special economic zones, which are areas proclaimed by the President (RA 7916, Sec. 13). It also provides that business enterprises within a designated ecozone register with PEZA to avail of the incentives and benefits under the Act (Sec. 35), and that ecozones are managed as separate customs territories (Sec. 8).

In practice, a PEZA-registered enterprise is a company that PEZA has approved for a specific project or activity, that has signed a Registration Agreement with PEZA, and that operates from a location inside a PEZA-recognized economic zone, IT park, or building.

Fiscal incentives for Registered Business Enterprises (RBEs) are set out in Title XIII of the National Internal Revenue Code, as amended by the CREATE MORE Act (Republic Act No. 12066). The Act was approved on November 8, 2024, and took effect 15 days after its publication. Its implementing rules were signed by the Department of Finance and the Department of Trade and Industry on February 17, 2025. Under the amended Code, an investment promotion agency such as PEZA grants incentives only to the extent of the approved registered project or activity, and only for projects or activities listed in the Strategic Investment Priority Plan (SIPP). Projects not listed in the SIPP are automatically disapproved.

Who can register with PEZA?

PEZA’s Memorandum Circular No. 2025-021 lists these categories of ecozone enterprises that register through BERMS: Export, Logistics Service, Facilities, IT, Utilities, Domestic Market, Tourism, Agro-Industrial, and Medical Tourism. The same system also handles ecozone developers and certain service enterprises, namely air and sea freight forwarding, security agencies, trucking and hauling, and customs brokerage. PEZA’s 2026 Citizen’s Charter adds these points about the main categories:

•             Export enterprises manufacture, assemble, or process products intended primarily for export.

•             IT and IT-enabled (service) enterprises, including outsourcing operations. Contact center operations are subject to a minimum investment cost of US$2,500 per seat.

•             Logistics service enterprises are subject to a minimum paid-up capital of US$200,000.

•             Tourism and medical tourism enterprises need an endorsement from the Department of Tourism or the Department of Health, respectively.

•             Domestic market enterprises are subject to the CREATE MORE Act, according to the Charter.

•             Facilities and utilities enterprises, such as building developers for lease inside ecozones and providers of power, water, or internet, submit additional site and agency documents. Ecozone developers and operators follow separate procedures with PEZA’s Ecozone Development Department.

PEZA publishes a list of eligible activities on its website, and the Charter refers applicants to it. Check your activity against that list before you plan the project. Under the amended Tax Code, investment promotion agencies may accept applications only for projects or activities listed in the SIPP, so an activity outside that plan cannot be registered for incentives. The CREATE MORE rules also exclude service enterprises such as customs brokers, truckers, security agencies, and consultancies from the definition of a registered business enterprise.

Three points apply to most applicants:

•             Location. The enterprise must be located within a PEZA-proclaimed economic zone, IT park, or building. To receive the Registration Agreement, you will need an approved reservation (or an equivalent document) from the lessor, a no-objection letter from the zone developer or operator, and an endorsement letter from the PEZA zone administrator, manager, or officer-in-charge. Confirm the property’s PEZA status before you sign a lease.

•             Ownership and nationality. RA 7916 allows foreign citizens and non-Filipino companies, in any proportion, to set up enterprises in an ecozone, and PEZA may require a minimum investment (Sec. 7). The implementing rules add limits. Export and free trade enterprises may apply regardless of nationality or ownership, but if the activity falls within Lists A and B of the Foreign Investments Act of 1991 (the Foreign Investment Negative List, currently the 13th Regular Foreign Investment Negative List issued under Executive Order No. 113 on April 13, 2026), that law’s nationality, ownership, or control requirements apply. Developer/operator, domestic market, utilities, facilities, tourism, and service enterprises must comply with the Constitution, the Foreign Investments Act, and other existing laws. A foreign corporation, branch, or representative office should not assume it follows the same path as a domestic corporation.

•             Timing. The Charter treats a new ecozone enterprise project as an activity that has not started commercial operations of a newly organized enterprise. It also sets conditions for applicants that share stockholders with an existing enterprise: no common stockholders, common stockholders owning no more than 50% of the new enterprise, an entirely distinct activity, or the same activity in a different municipality, province, or region. If you are already operating, or are related to an existing registered company, ask PEZA how your situation is classified before you file. PEZA’s portal also offers separate application types for a new project or an expansion project of an existing registered enterprise.

Documents commonly required

The exact checklist depends on the enterprise category, so the checklist shown in BERMS for your category controls. For a new export or domestic market enterprise, PEZA’s 2026 Citizen’s Charter lists these standard requirements, all filed electronically:

•             The online application in BERMS, with total initial project cost equal to total sources of financing.

•             Service or process flow in diagram format.

•             Notarized Affidavit of Option, using the template on PEZA’s website.

•             Notarized Applicant’s Undertaking and Secretary’s Certificate with an anti-graft attestation, naming the representative authorized to file and transact with PEZA.

•             Resume or biodata of principal officers.

•             BIR Form 2303.

•             A 20-year projected financial statement, using PEZA’s template, prepared on the assumption that the activity has no fiscal incentives and reconciled with the figures entered in BERMS.

Depending on your situation, the Charter also requires:

•             For a corporation: the SEC Certificate of Registration with Articles of Incorporation and By-Laws whose purpose covers the export or manufacturing activity (or a License to Transact Business in the Philippines for a foreign corporation), and the General Information Sheet. A sole proprietorship submits its DTI registration instead.

•             For a company with a parent company: a company profile of the parent company that states its nature of business.

•             For manufacturing activities: a photo of the final product.

•             For tourism, medical tourism, or logistics activities: a Department of Tourism or Department of Health endorsement, or a list of goods to be handled.

•             For Tier II or Tier III activities under the 2022 Strategic Investment Priority Plan: a written report and an endorsement from the relevant government agency.

•             For facilities and utilities enterprises: site development plans, vicinity maps, proof of land ownership or authority to use the land, and, depending on the activity, NWRB, DOE, or NTC documents.

An IT enterprise’s checklist in PEZA’s BERMS manual has the same core items: By-Laws, Articles of Incorporation, SEC Certificate, General Information Sheet, the notarized undertaking, secretary’s certificate and anti-graft attestation, the Affidavit of Option, BIR Form 2303, officer resumes, a parent company profile, and the 20-year projected financial statement. The manual notes that supporting documents vary by type of registration and enterprise.

The Charter does not list proof of location among the filing documents. Instead, the lessor’s reservation, the developer’s no-objection letter, and the zone manager’s endorsement are submitted when you request the Registration Agreement, together with the other items the Board Resolution requires.

Step-by-step: how to register with PEZA

The sequence below follows PEZA’s 2026 Citizen’s Charter and the BERMS user manual (version 2.1.4, July 2025). PEZA launched BERMS on April 8, 2025, and it is now the channel for enterprise registration.

Step 1: Confirm your enterprise category and location

Identify the PEZA category that fits your activity and shortlist PEZA-recognized zones or buildings. An IT service company needs space in a PEZA-recognized IT park or building, while a manufacturer needs a site inside a manufacturing ecozone. Secure the lessor’s reservation and the developer’s no-objection letter early, since you need both to obtain the Registration Agreement.

Step 2: Organize your legal entity and tax registration

Incorporate or prepare your corporate documents with the Securities and Exchange Commission (SEC). Make sure the purpose clause covers the activity you will register, and obtain your BIR registration (Form 2303). Foreign investors should confirm ownership limits and capitalization requirements that apply to their activity.

Step 3: Prepare the application package

Draft the notarized undertaking and secretary’s certificate with the anti-graft attestation, the Affidavit of Option, the process flow diagram, the officer biodata, and the 20-year financial projections. Check that the project cost equals the sources of financing and that your projections match what you will enter in BERMS.

Step 4: File through BERMS and undergo pre-screening

PEZA’s online portal, PEZA - The One Portal System (PTOPS), launched its first module, the Business Enterprise Registration Management System (BERMS), under Memorandum Circular No. 2025-021 on April 8, 2025. After logging in, you choose “New Ecozone Enterprise” under BERMS, agree to the Applicant’s Undertaking, fill in the application sections, upload the supporting documents, and submit. You may save a draft and finish later. The portal generates an application number that you can use to check the status. PEZA’s Enterprise Registration Division pre-screens the submission, and the Charter sets a standard of one hour for this step. A complete application is tagged as pre-screened. An incomplete one is returned for you to edit and resubmit, and PEZA’s remarks appear in the application’s Activity Summary. Under the CREATE MORE rules, an application is considered withdrawn if you do not submit the missing documents or information within 7 working days from notification, although you may reapply.

Step 5: Pay the application fee

Once the application passes pre-screening, its status changes to “For AF Payment.” The Charter lists an application fee of ₱3,600 for a new ecozone enterprise, paid online through MYEG. The BERMS manual’s sample payment screen shows a ₱3,600 PEZA fee plus a ₱500 “IT fee,” for a total of ₱4,100, and notes that a convenience fee applies depending on the payment channel. Check the Order of Payment in BERMS before you pay.

Step 6: PEZA evaluation and Board approval

After payment, PEZA’s Enterprise Registration Division evaluates the application and presents it to the PEZA Board. Under the amended Tax Code and its implementing rules, PEZA decides on incentives for projects with investment capital of ₱15 billion and below, while the Fiscal Incentives Review Board (FIRB) decides on projects with investment capital of more than ₱15 billion. The FIRB may raise that threshold. The Charter requires you to answer within 3 working days if PEZA notes an inconsistency or discrepancy, and an application can be treated as withdrawn if you do not respond. The Board Resolution is released by PEZA’s Office of the Board Secretary and can be viewed in BERMS once the application is approved.

Step 7: Pay the registration fee

Upon Board approval, the BERMS status changes to “For RF Payment,” and you pay the registration fee online through MYEG. PEZA’s fee schedule (Memorandum Circular No. 2000-01) lists a registration fee of ₱6,000 for new projects, and PEZA’s published procedure pages for export manufacturing, IT export, and agro-industrial enterprises show the same amount. PEZA’s procedure pages for export manufacturing and agro-industrial enterprises also list a ₱4,000 filing fee for the Department of Environment and Natural Resources (DENR), but the IT export page does not. Confirm the amounts in your own Order of Payment before you budget, since PEZA can update its fees.

Step 8: Submit the pre-registration requirements and receive the Registration Agreement

To obtain the Registration Agreement, submit to PEZA’s Registration Management Unit the items required under the Board Resolution. For export, logistics, IT, and domestic market enterprises, the Charter lists:

•             A copy of the Board Resolution.

•             The lessor’s approved reservation or an equivalent document.

•             The developer’s or operator’s no-objection letter, with an endorsement from the PEZA zone administrator, manager, or officer-in-charge.

•             A notarized undertaking or sworn statement, as indicated in the Board Resolution, signed by the applicant’s highest responsible official.

•             Proof of payment of the registration fee.

•             A secretary’s certificate (or equivalent) naming the authorized signatory of the Registration Agreement.

PEZA’s procedure pages for export manufacturing, IT export, and agro-industrial enterprises also list a copy of the application for an Environmental Compliance Certificate, filed with PEZA’s Environment Safety Group, among the standard pre-registration requirements. The Board Resolution may state further conditions, so follow it. PEZA’s standard for preparing and releasing the Registration Agreement is one working day once your submission is complete.

Step 9: Sign the Registration Agreement and receive your Certificate of Registration

Under the BERMS manual, PEZA notifies you when the agreement is ready, and the signing and notarization take place at the PEZA office. The implementing rules of RA 7916 (Rule III, Sec. 6) allow the Certificate of Registration to be issued only after the Registration Agreement is executed and you have complied with the pre-registration requirements, paid the registration fee, and submitted a formal acceptance of the proposed terms within 20 calendar days from receiving the notice of approval. PEZA may extend that period for good cause if you ask before it expires. The CREATE MORE rules likewise list, as conditions before a Certificate of Registration is issued, payment of the registration fee, a letter or board resolution formally accepting the terms of registration, a sworn statement affirming your representations to PEZA, and compliance with all pre-registration requirements. PEZA then issues the Certificate of Registration on the basis of the signed and notarized agreement and your SEC certificate, and you can view the issued certificates in BERMS under Active Accreditations. Read the Registration Agreement carefully, since it sets out your obligations and the incentives attached to your registered project.

The table below summarizes the fees that PEZA’s published material shows for a new ecozone enterprise.

How long does PEZA registration take?

PEZA’s 2026 Citizen’s Charter sets service standards for each stage rather than one overall figure. For a new ecozone enterprise, the Charter gives a standard of 20 working days for evaluation through presentation to the PEZA Board, provided that no information or documents are missing, and notes that approval depends on the PEZA Board’s meeting schedule. After Board action, the Charter’s standards are 5 working days to prepare and release the Board Resolution, 1 working day to prepare and release the Registration Agreement, and about 1 working day to issue the Certificate of Registration. The amended Tax Code separately requires PEZA and the FIRB to decide on a tax incentive application within 20 working days from receiving all required documents. It allows a single extension of no more than another 20 working days. The standards above do not include the time you need to pay the fees, assemble the lessor and developer documents, and sign the agreement at the PEZA office. Treat any timeline as an estimate and ask PEZA about your specific case.

What incentives does PEZA registration unlock?

Incentives are the main reason businesses register, so understand them before committing. The following summarizes Sections 294 to 296 of the National Internal Revenue Code as amended by RA 12066. Your Registration Agreement and Certificate of Registration state what applies to your project.

•             Registered export enterprises. Under the CREATE MORE rules, a registered export enterprise (REE) is one engaged in manufacturing, assembling, or processing, or in services such as IT and BPO, that exports at least 70% of its production or output, or sells it to another REE as part of that enterprise’s export product or service. Every other registered business enterprise is a domestic market enterprise.

•             Income tax-based incentives. All registered business enterprises (RBEs) may receive an income tax holiday (ITH). Registered export enterprises may opt for the ITH followed by either the 5% special corporate income tax on gross income (SCIT) or the enhanced deductions regime (EDR), or for the SCIT or EDR from the start of commercial operations. The SCIT is in lieu of all national and local taxes and local fees and charges. The EDR may not be granted together with the SCIT. Registered domestic market enterprises may opt for the ITH followed by the EDR, or the EDR from the start. The chosen package is irrevocable for the entire entitlement period.

•             Length of availment. For projects approved by an investment promotion agency such as PEZA, an export enterprise under the SIPP receives an ITH of 4 to 7 years followed by the SCIT or EDR for 10 years, or the SCIT or EDR for a maximum of 14 to 17 years. A domestic market enterprise receives an ITH of 4 to 7 years followed by the EDR for 10 years, or the EDR for 14 to 17 years. The exact period depends on location (National Capital Region, metropolitan areas adjacent to it, or all other areas) and on the industry tier in the SIPP. The period starts from the actual start of commercial operations, provided the RBE begins availment within three years from registration. Extensions are limited and depend on the project employing at least 10,000 direct local employees.

•             Enhanced deductions. The EDR taxes registered projects at 20% of taxable income and allows additional deductions under the CREATE MORE rules: 10% additional depreciation on buildings and 20% on machinery and equipment, an additional 50% of direct local labor expense, an additional 100% of qualifying research and development and technical training expenses, an additional 50% of domestic input expense, an additional 100% of power expense, an additional 50% of expenses for exhibitions, trade missions, or trade fairs, a reinvestment allowance for manufacturing and tourism available until December 31, 2034, and an enhanced net operating loss carry-over. The SIPP determines which enhanced deductions a project may claim.

•             Duty and VAT. RBEs may import capital equipment, raw materials, spare parts, and accessories duty-free, but only if they are directly attributable to the registered project, are not produced domestically in sufficient quantity or comparable quality at reasonable prices, and the agency approved the importation beforehand. VAT exemption on importation and VAT zero-rating on local purchases apply to goods and services directly attributable to the registered activity of a registered export enterprise or a registered high-value domestic market enterprise. A registered export enterprise must keep export sales at no less than 70% of its total annual production in the preceding year, or it loses the duty and VAT incentives in the following year. Local sales by an RBE are generally subject to 12% VAT unless exempt or zero-rated. A Supreme Court decision dated February 4, 2025 (G.R. No. 266016) struck down rules that limited VAT zero-rating to export enterprises under the earlier CREATE Act. The CREATE MORE Act, however, limits VAT zero-rating on local purchases to registered export enterprises and registered high-value domestic market enterprises, so domestic market enterprises should confirm their current VAT treatment with PEZA and a tax adviser.

•             Local tax. The local government unit may impose an RBE local tax of up to 2% of gross income during the ITH and EDR periods. It may not be imposed on RBEs under the SCIT.

•             Other conditions. Incentives cover only the registered project or activity. The activity must be conducted within the boundaries of the zone, and income from non-registered activities is taxed normally. RBEs may adopt telecommuting or work-from-home arrangements covering no more than 50% of the total workforce. Double registration for other incentives under special laws is not allowed.

•             Non-fiscal incentives under RA 7916. These include PEZA-issued work and residency visas for foreign executives with technical skills that no Filipino in the ecozone possesses, and permanent resident status within the ecozone for investors whose initial personal investment is at least US$150,000. Foreign nationals may lease ecozone land for up to 50 years, renewable once for up to 25 years (Sec. 30). Foreign nationals in supervisory, technical, or advisory roles may not exceed 5% of an ecozone enterprise’s workforce without the express authorization of the Secretary of Labor and Employment (Sec. 40), and the implementing rules allow foreign national employment for up to five years from registration, extendable within limits.

Incentive rules are updated through implementing regulations and agency issuances, so rates, availment periods, and VAT treatment can change. Do not rely on a summary article, including this one, to compute your tax position.

After registration: ongoing obligations

Registration is the start of a compliance relationship with PEZA, not the end. Typical post-registration items include:

•             BIR registration and tax filings for the registered activity, based on your incentive regime. The amended Tax Code creates a separate BIR service to support RBE tax compliance.

•             PEZA reportorial requirements. The implementing rules require an ecozone enterprise to keep distinct and separate books of accounts for its operations inside the ecozone and to submit financial and other reports to PEZA by their due dates. These include PEZA’s monthly Ecozone Monthly Performance Report (EZMPR), which RBEs file through PEZA’s online systems. The implementing rules set baseline due dates, including a notice of start of commercial operations within seven days, and PEZA circulars may update them.

•             Penalties for noncompliance. Under Section 308 of the Tax Code as amended, an RBE that fails to comply with filing and reportorial requirements pays a fine of ₱100,000 for a first violation and ₱500,000 for a second violation. A third violation leads to cancellation of its registration.

•             Annual incentive documents and reports. Under the CREATE MORE rules, RBEs apply each year for a Certificate of Entitlement to Tax Incentives (CETI) before filing the annual income tax return. Registered export enterprises and high-value domestic market enterprises also apply annually for a VAT zero-rating certificate, which is valid for one calendar or fiscal year. RBEs submit an Annual Tax Incentives Report and an Annual Benefits Report within 30 calendar days from the statutory deadline for the tax return, and they must keep an accounting system that separates each registered project from the rest of the enterprise. PEZA processes the CETI and VAT zero-rating certificates through BERMS, and its Charter lists approval of the start of commercial operations as a service that supports validation of the income tax holiday.

•             Environmental compliance. The implementing rules require industries in an ecozone to submit an Environmental Impact Statement or Project Description, whichever applies, to obtain an Environmental Compliance Certificate (ECC), as a pre-registration or post-registration requirement. The Board Resolution tells you which applies to you.

•             Employment, payroll, and statutory contributions (SSS, PhilHealth, Pag-IBIG), like any other Philippine employer.

Common mistakes to avoid

•             Leasing before checking the location’s status. The lessor’s reservation and the developer’s no-objection letter are required. A lease in a building that is not PEZA-recognized can derail the application.

•             Starting operations too early. The Charter defines a new ecozone enterprise project as an activity that has not started commercial operations. If you begin operating before you register, ask PEZA how it will treat your application.

•             Choosing an activity outside the SIPP. Projects not listed in the Strategic Investment Priority Plan are automatically disapproved, so confirm your activity against the list before you commit to a location.

•             Inconsistent numbers. The project cost must equal the sources of financing, and the financial projections must reconcile with the figures in BERMS. PEZA expects a response within 3 working days when it flags a discrepancy.

•             Projecting with incentives built in. PEZA’s instructions require projections prepared on the assumption that the activity has no fiscal incentives.

•             Missing the 20-day acceptance window. After the notice of approval, you have 20 calendar days to submit a formal acceptance of the registration terms unless PEZA extends the period.

•             Missing the project timetable. The implementing rules provide that a delay in implementing the project timetable set by PEZA results in automatic cancellation of the Certificate of Registration, unless PEZA extends the period.

•             Relying on outdated procedures. Articles that describe eARS or older editions of PEZA’s Citizen’s Charter reflect the process before BERMS. Fees and forms also vary by category and change over time.

•             Ignoring reportorial deadlines. Missed reports carry statutory fines and, on a third violation, cancellation of registration.

Practical implications for business owners

PEZA registration suits businesses that can operate from a PEZA-recognized location and whose activity qualifies. It may not fit a company that needs a flexible footprint, sells mainly to the local market, or cannot meet ownership or location conditions. In those cases, other routes, such as Board of Investments (BOI) registration, may be worth comparing.

Before you proceed, verify with PEZA and a qualified professional:

•             Your enterprise category and whether your activity is eligible.

•             Current fees and the exact document checklist for your category in BERMS.

•             The incentive package, availment period, and conditions that apply to your project.

•             Foreign ownership limits and any related conditions.

This article is for general information and does not replace advice based on your company’s specific circumstances.

Conclusion

PEZA registration follows a defined path: choose the right category and location, prepare a consistent application, file through BERMS, secure the Board’s approval, complete the pre-registration requirements, pay the fees, and sign the Registration Agreement. The process is manageable when documents are complete and the location is confirmed early. The larger risk is making decisions based on outdated or inconsistent information about fees, incentives, and eligibility.

If you are evaluating PEZA, start by confirming your category and location, then check current requirements directly with PEZA.

Need help preparing for a PEZA application?

Starlight Business Consulting Services supports businesses with PEZA registration, along with the SEC, BIR, and other registrations and compliance requirements that go with it. If you are weighing a PEZA application or want help preparing one, you can reach out to discuss your situation. Approvals and incentives are decided by the relevant government agencies, and no outcome can be guaranteed.