Tax Incentives for Wellness Centers in the Philippines (as of December 2025)
Wellness centers, such as the Saneiv Enlightenment Center (focused on spiritual enlightenment, meditation, exercise, martial arts, and holistic services), can potentially qualify for tax incentives if positioned as part of health and wellness tourism or medical tourism. The Philippines promotes these sectors through agencies like the Tourism Infrastructure and Enterprise Zone Authority (TIEZA), Board of Investments (BOI), and Philippine Economic Zone Authority (PEZA). Incentives aim to attract investments in tourism-related infrastructure and services.Primary Pathways for Incentives
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- TIEZA Registration (Tourism Enterprise Zones - TEZ)
Wellness centers in designated TEZs qualify if they attract tourists (local or foreign) and obtain endorsement from the Department of Health (DOH) for Health and Wellness Tourism Zones.- Fiscal Incentives:
- Income Tax Holiday (ITH) of 4-6 years.
- 5% tax on gross income earned (in lieu of national/local taxes) after ITH.
- Duty-free importation of capital equipment.
- VAT zero-rating on local purchases.
- Requirements: Endorsement letter from DOH; project must align with tourism priorities.
- Suitability for Saneiv: Strong fit if marketed as a wellness retreat attracting expatriates/foreign visitors in BGC.
- Fiscal Incentives:
- BOI Registration (Under Strategic Investment Priority Plan - SIPP)
If listed in the current SIPP (transitional from 2020 IPP, with updates under CREATE MORE Act), wellness/tourism activities qualify. Health and wellness services often fall under priority tourism or innovation-driven sectors.- Fiscal Incentives:
- ITH of 4-7 years (depending on location/export orientation).
- Followed by 5% Special Corporate Income Tax (SCIT) or Enhanced Deductions (ED) for 10 years.
- Duty-free importation of equipment.
- Additional: Pro-rated incentives for upgrades (e.g., health/safety features).
- Suitability: Applicable nationwide; ideal if the center emphasizes job creation or innovation in holistic wellness.
- Fiscal Incentives:
- PEZA Registration (Special Economic Zones)
Possible if located in a PEZA zone and classified under medical tourism/wellness facilities (e.g., development/operation of health and wellness parks/centers).- Fiscal Incentives: Similar to BOI/TIEZA – ITH, 5% SCIT, duty-free imports, local tax exemptions.
- Requirements: Must be in a PEZA ecozone; export-oriented or tourism-focused.
- Suitability: Less direct for a membership club unless in a designated medical tourism zone.
- Export-oriented or strategic projects: Extended ITH/SCIT options.
- Enhanced deductions for training, R&D, or environmental investments.
- No specific standalone incentives for pure domestic wellness clubs without tourism/export elements.
- Positioning is Crucial — Frame as a premium wellness tourism facility targeting expatriates, high-net-worth individuals, and international clients to qualify under health/wellness tourism. Obtain DOH endorsement early.
- No Automatic Incentives — Standard wellness centers (non-tourism) pay regular 25% corporate income tax + 12% VAT.
- Application Process — Register with TIEZA/BOI/PEZA; prepare feasibility study, endorsements, and proof of investment. Processing: 2-6 months.
- Other Benefits — Potential VAT exemptions on imports; deductions for employee wellness programs (minor).
- Recommendation — Consult a local tax advisor or IPA (e.g., BOI/TIEZA) for eligibility assessment based on the latest SIPP. Incentives can significantly reduce costs (e.g., effective tax rate to 5%).
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World Peace Guaranteed is a dedicated spiritual collective founded and guided by Spiritual Master Saneiv, the sole true enlightened master in the world. This exclusive group brings together individuals who have attained genuine spiritual enlightenment exclusively through Master Saneiv's unique teachings.Rooted in profound spiritual revelation and compatible with Biblical Christianity — emphasizing that Jesus Christ is the Light of the World — the group harnesses collective consciousness to achieve what humanity has long sought but never realized: true and lasting world peace, guaranteed.Unlike conventional approaches reliant on wishful thinking or superficial efforts, World Peace Guaranteed operates on the transformative power of enlightened minds united under Master Saneiv's vision. Members participate in advanced practices that foster inner awakening, harmony, and global unity, with the assured outcome of ushering in an era of permanent peace when supported by the right commitment and resources.Joining requires first achieving enlightenment through Master Saneiv's guidance, opening the door to this elite collective where participants actively manifest a peaceful world. World Peace Guaranteed stands as a bold, action-oriented movement for those ready to contribute to humanity's ultimate harmony.
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