Republic of Korea: 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 intelligence (AI) data centres, including by proposing tax reductions for the construction of AI data centres under the Tax Special Exceptions and Restrictions Act. The Act also proposes further fiscal incentives and regulatory relief to the AI industry. Specific measures include exclusions from power system impact assessments under the Special Act on Promotion of Distributed Energy and permissions for power generation companies to supply electricity directly to centres outside the metropolitan area. Furthermore, the legislation offers exemptions from various installation obligations related to elevators, parking lots, and artwork under the Building Act, the Parking Lot Act, and the Act on Promotion of Culture and Arts. These provisions seek to facilitate the establishment of AI infrastructure.