Investment and TradingOfficial Source Text
Uncertainties Regarding the Scope and Application of AI Data Center Tax Credits to Be Officially Discussed at a National Assembly Policy Forum
At a policy forum hosted by the Korea Internet Enterprise Association, industry opinions calling for clarification on the scope of tax credits for power, HVAC, and cooling systems in AI data centers, as well as for cloud business facilities and investments in the Seoul metropolitan area, were presented alongside the government’s responses.
VERIFIED FACTS
Key points identified in the original text
01Policy Forum to Be Held at the National Assembly Library on August 26, 2026
02The industry has proposed raising the tax credit rate for AI investments and clarifying the scope of application for power, HVAC, and cooling systems.
03The government mentioned reviewing an authoritative interpretation to address concerns regarding the exclusion of cooling facilities and discussing facilities for cloud business operations.
04Amendments to laws and regulations and their application to individual projects have not yet been finalized.
AI-DC KOREA ANALYSIS
Interpretation and the following points to verify
This information is not an announcement that the tax reform has been finalized, but rather a policy signal confirming the industry’s proposals and the government’s position on its review. In financial models, tax credits should not be pre-reflected as confirmed revenue; they should be reflected only after amendments to the Act on the Limitation of Special Tax Provisions, its Enforcement Decree, and Enforcement Rules—or official authoritative interpretations—and their applicability by business location and facility have been confirmed. In particular, the eligibility of power, HVAC, and cooling facilities for tax credits, the designation of cloud business facilities, and restrictions in the Seoul Metropolitan Area Overcrowding Control Zone are separate issues. Participation in discussion forums or submission of policy proposals does not imply investment decisions, the finalization of project financing (PF), the granting of permits, or the securing of power supply for individual projects.
PRIMARY EVIDENCE