Shared Services Center Registration in the Philippines

A shared services center (SSC) consolidates business support functions — finance and accounting, human resources, procurement, IT, legal support, or data management — for a corporate group, typically from a low-cost, high-quality location. The Philippines has been one of the world’s top SSC destinations for decades, and the regulatory treatment is clear.

Ownership & capital

Shared services centers serving a foreign parent or related entities abroad are export enterprises under Philippine investment law. The practical result:

• 100% foreign ownership — no local equity partner required.
• US$200,000 capital floor does not apply — export enterprise status removes this threshold.
• Minimum paid-in capital is set by the subscribed shares under the Revised Corporation Code, which is nominal in most SSC structures.

If the SSC provides any services to Philippine-based affiliates or third parties (domestic revenue), the proportion matters. We assess the split before incorporation to ensure the correct capital and ownership structure. See foreign ownership rules and capital requirements for 2026.

Incentives under CREATE MORE

The CREATE MORE Act (RA 12066), effective November 2024, upgraded incentives for registered export enterprises — including SSCs:

• Income Tax Holiday (ITH) — 4 years (Metro Manila / highly urbanised cities) to 7 years (outside NCR) of zero income tax on registered revenues.
• 5% Special Corporate Income Tax (SCIT) on gross income earned, replacing all national and local taxes, for up to 10 years after the ITH period.
• Enhanced deductions as an alternative to SCIT — particularly attractive for labour-intensive SSCs with large headcounts.
• Duty-free importation of capital equipment under PEZA.

PEZA registration requires office space inside an accredited IT building or economic zone. Most major commercial towers in Makati, BGC, Ortigas, Cebu IT Park, and other hubs qualify. BOI registration is location-flexible and suits groups that want to own or fit out their own premises.

The registration process

1. Intercompany agreement review — the SSC’s scope of services and transfer pricing framework should be established before incorporation to ensure the entity’s activity aligns with its incentive registration.
2. SEC incorporation — articles of incorporation, by-laws, authorised capital structure.
3. PEZA or BOI application — business plan, service scope, headcount projections, parent company documents.
4. Local licences — Barangay clearance, Mayor’s permit, BIR registration.
5. Employer registrations — SSS, PhilHealth, Pag-IBIG.
6. Transfer pricing documentation — BIR requires contemporaneous TP documentation for intercompany services; this should be in place from commencement.

Typical timeline: 6–10 weeks from complete documents to an operational, incentivised entity.

Chamberlain registers shared services centers at a transparent fixed fee. Book a consultation and we’ll confirm your incentive eligibility, recommend PEZA vs. BOI, and scope the full registration engagement. See the business registration overview for context on entity types.