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City of Lapu-Lapu
Investment Hub
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Investor Incentives Now Available
Invest in Lapu-Lapu City
100% Real Property Tax Incentive
&
100% Business Tax Incentive

Grow your business in one of the Philippines' fastest-rising investment destinations. Lapu-Lapu City offers generous local tax incentives, strategic global connectivity, a thriving tourism economy, and a business-friendly environment designed to help investors succeed.

497K+
Population
11.6M+
Annual Arrivals
MCIA
Int'l Gateway
10+ Zones
Economic Areas
#4 HUC
Richest Outside NCR

Home of the World-Renowned
Mactan-Cebu International Airport

Named Airport of the Year — Asia, MCIA drives Lapu-Lapu City's economic growth as the premier gateway of Central Visayas.

Mactan-Cebu International Airport
Mactan-Cebu International Airport — Lapu-Lapu City, Cebu Airport of the Year — Asia 2025
🏆
Prestigious Recognition
Airport of the Year — Asia
Mactan-Cebu International Airport · 2025
↑32%
Airline Growth
↑18%
Destination Growth
11.6M+
Passengers (2025)
vs 11.3M in 2024
25
Airlines
15 Local · 10 Foreign
48
Destinations
29 Domestic · 19 International
Jan – Dec
2025
Source: MCIA

MCIA Flight Network

Connecting Cebu to 48 destinations — 29 domestic and 19 international routes served by 25 airlines as of 2025.

Route Map · Jan–Dec 2025
MCIA Flight Route Map
Airline Route Frequency
Philippine AirlinesCebu – Manila, v.v.8x Daily
Cebu PacificCebu – Manila, v.v.14x Daily
Philippines AirAsiaCebu – Manila, v.v.6x Daily
Philippine AirlinesCebu – Davao, v.v.4x Daily
Cebu PacificCebu – Davao, v.v.4x Daily
Cebu PacificCebu – Dumaguete, v.v.Daily
Philippine AirlinesCebu – Borongan, v.v.3x Weekly
Sunlight AirCebu – Borongan, v.v.3x Weekly
Cebu PacificCebu – Busuanga, v.v.2x Daily
Philippine AirlinesCebu – Busuanga, v.v.3x Daily
Philippine AirlinesCebu – Butuan, v.v.4x Weekly
Cebu PacificCebu – Butuan, v.v.2x Daily
Cebu PacificCebu – Camiguin, v.v.10x Weekly
Philippine AirlinesCebu – Cagayan De Oro, v.v.3x Daily
Cebu PacificCebu – Cagayan De Oro, v.v.3x Daily
Philippine AirlinesCebu – Catarman, v.v.3x Weekly
Cebu PacificCebu – Bacolod, v.v.10x Weekly
Philippine AirlinesCebu – Bacolod, v.v.2x Daily
Philippine AirlinesCebu – Cotabato, v.v.2x Daily
Cebu PacificCebu – Clark, v.v.2x Daily
Philippine AirlinesCebu – Caticlan, v.v.2x Daily
Cebu PacificCebu – Caticlan, v.v.2x Daily
Cebu PacificCebu – Calbayog, v.v.Daily
Cebu PacificCebu – Dipolog, v.v.10x Weekly
Air SwiftCebu – El Nido, v.v.Daily
Cebu PacificCebu – El Nido, v.v.9x Weekly
Philippine AirlinesCebu – Iloilo, v.v.2x Daily
Cebu PacificIloilo – Cebu9x Weekly
Cebu PacificCebu – Legaspi, v.v.10x Weekly
Cebu PacificCebu – Masbate, v.v.3x Weekly
Cebu PacificCebu – General Santos, v.v.3x Weekly
Philippine AirlinesCebu – General Santos, v.v.2x Weekly
Cebu PacificCebu – Ozamis, v.v.10x Weekly
Cebu PacificCebu – Pagadian, v.v.Daily
Philippine AirlinesCebu – Puerto Princesa, v.v.Daily
Cebu PacificCebu – Puerto Princesa, v.v.10x Weekly
Cebu PacificCebu – Tacloban, v.v.10x Weekly
Philippine AirlinesCebu – Tacloban, v.v.10x Weekly
Sunlight AirCebu – Siargao, v.v.Daily
Philippine AirlinesCebu – Siargao, v.v.3x Daily
Cebu PacificCebu – Siargao, v.v.4x Daily
Cebu PacificCebu – Surigao, v.v.Daily
Sunlight AirCebu – Siquijor, v.v.3x Weekly
Philippine AirlinesCebu – Zamboanga, v.v.Daily
Cebu PacificCebu – Zamboanga, v.v.Daily
Source: MCIAA · Jan–Dec 2025
Explore Key Investment Zones
Click any zone or sidebar pin to view investment details.
Zone Details
TypeMixed-Use
Area50 ha
StatusOperational
IncentivePEZA / LGU
Hotels Nearby
Mactan Newtown

Life Beyond Business in Lapu-Lapu

Championship golf, competitive pickleball, world-class resorts, and island water adventures — Lapu-Lapu City offers an unmatched lifestyle for investors and their families.

Mactan Island Golf Club
⛳ Golf
Mactan Island Golf Club
18-hole championship course · Sea views
Shangri-La Mactan
🏨 Luxury Hotel
Shangri-La Mactan Resort & Spa
5-star · Private Island · Beachfront
Pickle Grounds
🏓 Pickleball
Pickle Grounds
Competitive & recreational play
Badminton
🏸 Badminton
Poona Zone
Recreational & competitive play
JPARK Island Resort
🏨 Luxury Hotel
JPARK Island Resort & Waterpark
5-star · Waterpark · Private Beach
Water Activities
🌊 Water Sports
Island Hopping & Diving
Snorkeling · Kayaking · Freediving
Plantation Bay
🏨 Resort Hotel
Plantation Bay Resort & Spa
5-star · Lagoon Pools · Spa
Dusit Thani
🏨 Luxury Hotel
Dusit Thani Mactan Cebu
5-star · Beach Club · Fine Dining
Mactan Shrine
🏛️ Heritage
Mactan Shrine
Lapu-Lapu Monument · Cultural Park
Maribago Bluewater
🏨 Beach Resort
Maribago Bluewater Beach Resort
4-star · White Sand Beach · Events
Movenpick
🏨 Luxury Hotel
Mövenpick Hotel Mactan Island
5-star · Marina · Rooftop Pool
Mactan Island Golf Club
⛳ Golf
Mactan Island Golf Club
18-hole championship course · Sea views
Shangri-La Mactan
🏨 Luxury Hotel
Shangri-La Mactan Resort & Spa
5-star · Private Island · Beachfront
Pickle Grounds
🏓 Pickleball
Pickle Grounds
Competitive & recreational play
Badminton
🏸 Badminton
Poona Zone
Recreational & competitive play
JPARK Island Resort
🏨 Luxury Hotel
JPARK Island Resort & Waterpark
5-star · Waterpark · Private Beach
Water Activities
🌊 Water Sports
Island Hopping & Diving
Snorkeling · Kayaking · Freediving
Plantation Bay
🏨 Resort Hotel
Plantation Bay Resort & Spa
5-star · Lagoon Pools · Spa
Dusit Thani
🏨 Luxury Hotel
Dusit Thani Mactan Cebu
5-star · Beach Club · Fine Dining
Mactan Shrine
🏛️ Heritage
Mactan Shrine
Lapu-Lapu Monument · Cultural Park
Maribago Bluewater
🏨 Beach Resort
Maribago Bluewater Beach Resort
4-star · White Sand Beach · Events
Movenpick
🏨 Luxury Hotel
Mövenpick Hotel Mactan Island
5-star · Marina · Rooftop Pool
Investment Destination

Why Invest in Lapu-Lapu City?

The fastest-growing highly-urbanized city outside Metro Manila — home to MCIA, 10+ PEZA economic zones, and a dynamic young workforce ready to power your business.

What Makes Lapu-Lapu Stand Out

An unmatched combination of location, infrastructure, incentives, and talent that puts your investment ahead.

01 · Strategic Location

International Gateway of the Visayas

The gateway to the Visayas — an island city built around an international airport.

Award Winner Central Visayas Hub 25 Airlines · 48 Cities
  • Home to Mactan-Cebu International Airport — the Philippines' 2nd busiest — 11.6M passengers in 2025, 25 airlines, 48 destinations (29 domestic, 19 international)
  • 32% airline growth and 18% destination growth in a single year (2024–2025)
  • Linked to mainland Cebu by the Mactan-Mandaue Bridge, Marcelo Fernan Bridge, and CCLEX — with a 4th bridge and the Lapu-Lapu Expressway (16 min from Cebu City to the airport) in the pipeline
  • Named Airport of the Year – Asia · Optimized for international logistics & supply chain
02 · Tourism Capital

Tourism Capital of Cebu

A top Philippine destination where 5-star hospitality meets marine tourism.

Premier Destination 10+ 5-Star Hotels Marine Tourism Hub
Shangri-La Mactan
Shangri-La Mactan Resort & Spa
Jpark Island Resort
Jpark Island Resort & Waterpark
Sheraton Cebu Mactan
Sheraton Cebu Mactan Resort
Plantation Bay
Plantation Bay Resort & Spa
Dusit Thani Mactan
Dusit Thani Mactan Cebu
  • Anchored by world-class resorts: Shangri-La Mactan, Jpark Island Resort & Waterpark, Sheraton Cebu Mactan, Plantation Bay, and Dusit Thani Mactan Cebu
  • White-sand beaches, dive sites, and unique draws: Olango Island Wildlife Sanctuary, San Vicente Marine Sanctuary, the sardine run, and Caohagan Island
  • Direct international air access — tourists land straight on the island, no transfer through Manila or Cebu City required
  • Rich heritage tourism: the Battle of Mactan (1521), Mactan Shrine, Liberty Shrine, and living guitar-making and wood-carving traditions
03 · Business Friendly

A City Government Structured Around the Investor

Streamlined processes, strong incentives, and a proven multinational track record.

PEZA Registered Tax Holidays Investor Support
  • Three PEZA economic zones — MEZ1 (63 ha, 44 companies), MEZ2 (150 ha, 337 companies), and Cebu Light Industrial Park — offering income tax holidays, duty-free importation, and world-class infrastructure
  • Additional fiscal and non-fiscal incentives granted by the City Government on top of national incentives
  • A dedicated city department assists investors end-to-end, including processing of all government requirements
  • Proven multinational track record: 78 Japanese firms in MEZ2 alone; locators include Timex, Taiyo Yuden, Knowles, Ajinomoto, Lear, and Concentrix
04 · Growing Economy

4th Richest Highly Urbanized City Outside Metro Manila

A high-growth powerhouse driving the Central Visayas economy.

High Growth #4 HUC Outside NCR 6.5% GDP Growth
  • GDP per capita of ₱354,256 (constant 2018 prices, PSA 2024) — ahead of Cebu City and Mandaue City
  • Economy grew 6.5% from 2023 to 2024
  • Young, growing workforce: 497,604 residents, average age of 24, 129,652 households
  • 400-hectare Mactan North Reclamation Development Project will add new ports, economic zones, offices, and commercial districts
Awards & Recognition

A City That Earns Its Reputation

🏆
Airport of the Year
Asia · MCIA · 2025
🥇
#4 Richest City
Outside NCR · PSA
🌏
Top PEZA Hub
10+ Economic Zones
eBOSS Digital City
Permit in 1–3 Days

Ready to Invest in Lapu-Lapu City?

Explore our full incentives package, learn how to start a business, or reach the Investment Promotion Office directly.

Revised Lapu-Lapu City Investment & Incentives Code

Available to all medium and large enterprises operating in Lapu-Lapu City — administered by the Local Economic Development & Investment Promotions Office (LEDIPO).

"It is the policy of the City of Lapu-Lapu to create a vibrant, competitive and sustainable economic environment by actively encouraging, promoting, and incentivizing private sector investments. The City aims to attract quality capital that generates local employment, utilizes sustainable technologies, and fosters inclusive growth — enhancing the quality of life for all Oponganons."

1 Investment & Incentives Board
2 Priority Investment Areas
3 Fiscal & Non-Fiscal Incentives
4 Investment Green Lane
5 Business Expansion Incentive
6 Loyal Business Incentive
7 Donor Enterprise Incentive
8 PWD & Senior Citizen Employment
9 CSR Activity Incentives
Application Form for Availment of Incentives
Fill out the official form online, then print with your details for submission to LEDIPO

Priority Investment Areas

Enterprises engaged in the following sectors are eligible for local fiscal and non-fiscal incentives under the City's Investment Code.

Cold Storage Facilities

Investments in cold storage infrastructure supporting fisheries, agriculture, and food distribution — reducing post-harvest losses and ensuring food safety.

Modern Transportation Systems

Modern transportation facilities and systems promoting sustainable urban mobility, public safety, and efficient movement of people and goods.

Floating Solar Power Projects

Floating solar energy systems expanding renewable energy capacity, optimizing water surfaces, and contributing to energy security and reduced carbon emissions.

Education & Training Centers

Educational and skills training institutions in Olango Island enhancing local human capital and providing livelihood opportunities aligned with island development.

Island-Based Livelihood Industries

Sustainable, community-based livelihoods — eco-tourism, aquaculture, handicrafts, and marine-based industries — fostering inclusive growth and cultural preservation.

EV Charging Stations

Electric vehicle charging infrastructure supporting the transition to cleaner transportation and preparing the city for emerging mobility technologies.

Retirement Villages

Retirement-oriented communities for local and foreign retirees positioning Lapu-Lapu as a wellness and lifestyle destination while supporting healthcare and tourism sectors.

Fiscal Incentives

Tax holidays and exemptions based on your enterprise type. All medium and large enterprises may apply through LEDIPO.

Priority Areas · Sec. 13

Priority Investment Areas

Enterprises engaged in any of the 7 identified priority sectors under Section 11.

Business Tax: 100% exemption for the first 3 years of commercial operation
Real Property Tax: 3-year holiday on properties used exclusively for the business (non-PEZA only)
PEZA locators may still avail of the Business Tax incentive if not enjoying the same from another authority
Business Tax Relief by Year
Yr 1
100%
Yr 2
100%
Yr 3
100%
Pioneer · Sec. 14

Pioneer Enterprises

New businesses registered with BPLD within 1 year of incorporation as a juridical entity.

Real Property Tax: 4-year holiday on registered properties used exclusively in the business (non-PEZA)
Business tax paid annually (not quarterly); apply before last quarter of the taxable year
Business Tax Relief by Year
Yr 1
100%
Yr 2
100%
Yr 3
75%
Yr 4
50%
Non-Pioneer · Sec. 15

Non-Pioneer Enterprises

Existing or newly registering medium and large enterprises not qualifying as pioneer.

Real Property Tax: 3-year holiday on registered properties used exclusively in the business (non-PEZA)
Business tax paid annually (not quarterly); apply before last quarter of the taxable year
Business Tax Relief by Year
Yr 1
100%
Yr 2
100%
Yr 3
75%
Yr 4
50%
Common Qualification Requirements
Must be registered with BPLD and recognized as a qualified enterprise by LEDIPO
At least 50% of rank-and-file employees (Medium) or 75% (Large) must be Lapu-Lapu City residents — certified by PESO
Proof of SEC / DTI registration with principal address in Lapu-Lapu City
Must comply with all local ordinances, national laws, labor standards, and environmental regulations
Must not have been found guilty of any violation of Philippine or City Government labor laws
Must execute an undertaking to continuously operate in Lapu-Lapu City for the agreed period (barring force majeure)

Investment Green Lane

A permanent fast-track lane for Registered Export Enterprises (REEs) and Domestic Market Enterprises (DMEs) certified under the CREATE MORE Act.

Administrative Fast-Tracking

BOSS, BPLD, CPDO, City Assessor, and all regulatory departments shall prioritize applications submitted under the Investment Green Lane — ensuring streamlined processing of all locational, building, occupancy, sanitary, and business permits.

15
Working Days
Max Processing
EO 18
2023 · Ease of
Doing Business

Non-Fiscal Incentives

Provided by LEDIPO to all registered enterprises — beyond tax relief, a full suite of business support services.

1

One-Stop Shop — assists with securing business, construction, and regulatory permits, licenses, and partner identification

2

Technical support in negotiations for land consolidation, right-of-ways, and development trade-off proposals

3

Joint venture partner identification, referral, and sourcing of required labor and raw materials upon investor request

4

Opportunities for MSEs to participate in trade fairs, exhibits, entrepreneur development, and business matching events

5

Security assistance especially to large, sensitive establishments within the city's economic zones

6

TESDA & skills training networking with universities and vocational-technical centers to enhance enterprise manpower

7

Facilitation of technical, financial & marketing assistance programs through DOST, DTI, and other national agencies

8

Sourcing of skilled human resources and identification of raw material suppliers for registered enterprises

9

Such other aftercare services as may be accorded to investors by the LLCIIB through LEDIPO

Special Incentives

Additional benefits for businesses that expand, stay loyal, give back, hire inclusively, or invest in the community.

📈
Business Expansion

Existing enterprises setting up a new office or branch in Lapu-Lapu City with an asset size above ₱15,000,000 may apply for exemption on business tax and RPT for newly constructed properties.

2-Year BT & RPT Exemption
🏆
Loyal Business Incentive

Businesses that have maintained their principal office in Lapu-Lapu City for 15 years and have at least ₱500 million in gross sales may apply for a business tax discount.

10% Off Business Tax · 1 Year
🤝
Donor Enterprise Incentive

Private entities donating assets or services to priority city programs may receive a tax credit. Real property donations must be valued at least ₱20,000,000; other assets at 90% of purchase price.

10% BT or RPT Credit · Once
PWD & Senior Citizen Employment

Enterprises employing Persons with Disability and Senior Citizens beyond the minimum required by law — including LGBTQIA+ individuals — are entitled to additional local incentives.

2% BT Discount · 2 Years
🌱
CSR Activity Incentives

Registered enterprises may apply for additional or extended incentives through CSR programs aligned with city priorities — medium enterprises at ₱500K/yr; large enterprises at ₱1M/yr minimum.

Extension of Existing Incentives
How to Apply
Apply through LEDIPO

All incentives are availed by qualified medium and large enterprises through an application with LEDIPO and approval by the Lapu-Lapu City Investments & Incentives Board. Each incentive may be availed only once per enterprise.

Start a Business in Lapu-Lapu

Our electronic Business One-Stop Shop (eBOSS) makes registering and operating a business fast, transparent, and fully digital.

eBOSS — Electronic Business One-Stop Shop

Submit all documents online. Parallel assessment by all departments. Digital permits issued in as fast as 1–3 working days.

Go to eBOSS Portal
1–3
Days Processing
100%
Online Ready
0
Fixers Needed
Application Steps
1
Online Registration

Create an account on the eBOSS portal and fill out your business application form.

2
Document Submission

Upload required documents: DTI/SEC registration, barangay clearance, lease contract.

3
Parallel Assessment

BFP, Zoning, Health, and Engineering assess simultaneously.

4
Payment & Release

Pay online and download your digital Business Permit instantly.

Basic Requirements
  • DTI / SEC / CDA Registration
  • Barangay Business Clearance
  • Contract of Lease / Land Title
  • Community Tax Certificate (CTC)
  • Building Permit (if applicable)
  • Sanitary Permit from City Health
  • Fire Safety Inspection Certificate
  • Zoning Clearance
  • Locational Clearance
Investor Assistance
Investment Promotion Office

Dedicated desk for investors needing guidance on permits, zoning, and locator requirements.

One-on-One Consultation

Schedule a meeting with city economic officers for site visits and feasibility discussions.

PEZA / BOI Liaison

We coordinate with PEZA and BOI on your behalf to fast-track zone registration.

Processing Timeline
D1
Submission & Verification

All documents reviewed and routed for parallel assessment on Day 1.

D2
Departmental Sign-off

BFP, Zoning, Health, and Engineering clear applications simultaneously.

D3
Permit Issuance

Business Permit released digitally by Day 3 for complete, compliant applications.

Future Developments

Lapu-Lapu City's infrastructure pipeline signals a decade of sustained growth — ideal for investors with long-term horizons.

Urban Development & Reclamation

Development of a 400 hectare reclamation project called the Mactan North Reclamation Development Project (MNRDP) that will be the new home to ports, new economic zones, commercial and office buildings, call centers, waterfront estate houses, shopping malls, theme parks and golf courses.

MNRDP Master Plan MNRDP 3D Render
Infrastructure

Establishment of the Lapu-Lapu Expressway, the first skyway outside Luzon, to connect the Cebu–Cordova Link Expressway (CCLEX) directly to the airport. It is estimated that the travel time from Cebu City to the airport will be around 16 minutes.

Lapu-Lapu Expressway
4th Mactan–Cebu Bridge
Connectivity

Construction of the 4th bridge linking the City of Lapu-Lapu to mainland Cebu. It is a ₱76.4 billion infrastructure project that will provide direct, fast access to the airport and the soon-to-rise New Cebu International Port in the Municipality of Consolacion.

2025
MCIA capacity upgrade Phase 1
2026
4th Bridge feasibility study complete
2027
Lapu-Lapu Expressway begins
2028
Expressway & MCIA Phase 2 open
2030+
MNRDP full urban integration

Lapu-Lapu City Chamber of Commerce & Industry

The LLCCI brings together business leaders, investors, and local enterprises to foster a thriving commercial environment in Lapu-Lapu City. We advocate for policies that support economic growth and ease of doing business.

Established Business Body 200+ Member Businesses Investor Network
Advocacy & Policy

The Chamber engages with the city government on business-friendly legislation, permit streamlining, and infrastructure priorities that affect the commercial sector.

Networking & Linkages

Regular business forums, trade fairs, and B2B matching events connect local businesses with investors, suppliers, and government agencies.

Capacity Building

Training programs, seminars, and workshops on business management, digital marketing, tax compliance, and export readiness for member enterprises.

Trade & Export

The Chamber assists members in accessing export markets and connecting with national trade bodies like PHILEXPORT and DTI for international opportunities.

Membership Benefits

Members gain access to the investor directory, priority invitations to government consultations, and exclusive business matching with PEZA locators.

How to Join

Businesses registered in Lapu-Lapu City may apply for LLCCI membership. Contact the Chamber office for membership forms and annual dues information.

Investment Contacts

Reach out to the right office — whether you're starting a business, seeking incentives, or planning a site visit.

Investment Promotion Office
📍
AddressLapu-Lapu City Government Complex, M.L. Quezon National Highway, Barangay Pusok, Lapu-Lapu City, Cebu
📞
🕒
Office HoursMonday – Friday, 8:00 AM – 5:00 PM
Official Channels
Official Websitelapulapucitygov.ph
PEZA Officewww.peza.gov.ph

Book a Site Visit or Investor Meeting

Our Investment Promotion Officers are ready to assist. Request a one-on-one consultation, site tour, or feasibility briefing.

Book a Meeting
Lapu-Lapu City Logo
Lapu-Lapu City · LEDIPO

Application for Availment of Local Investment Incentives

1
Applicant
2
Enterprise
3
Employment
4
Incentives
5
Review
1 Applicant Information
2 Enterprise Information
3 Employment Information
Medium enterprises must have at least 50% local residents; large enterprises at least 75% — as certified by PESO.
4 Incentive(s) Applied For (select at least one)
5 Review & Declaration
I hereby certify that all information stated in this application are true and correct to the best of my knowledge. Any false statement or misrepresentation shall be grounds for denial or revocation of any incentive granted, without prejudice to applicable penalties under the law.