Republic of Korea: Tax or social insurance relief in Special Act on Promotion of Artificial Intelligence Data Centres (Bill no. 2215928)
Progress
Current status
under deliberation
08 Jan 2026 under deliberation
Scope
Implementers
Republic of Korea
Policy Area
Subsidies and industrial policy
Policy Instrument
Tax or social insurance relief
Regulated Economic Activity
ML and AI development
infrastructure provider: cloud computing, storage and databases
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Special Act on Promotion of Artificial Intelligence Data Centres (Bill no. 2215928) including tax or social insurance relief was introduced to the National Assembly
On 8 January 2026, the Special Act on Promotion of Artificial Intelligence Data Centres (Bill no. 2215928) was introduced to the National Assembly. The Act aims to strengthen national competitiveness by establishing a legal foundation for artificial…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament