Global AI Center

(GAIC)

Boracay, Philippines

BHBAI, based on Philippine tax guidance and Executive Order No. 86 signed by President Ferdinand R. Marcos, Jr., concludes that the new Philippine Digital Nomad Visa permits tax-exempt work by international AI experts and other professionals, including work performed jointly with Filipino BPO employees for foreign entities, without restricting the location where such collaboration may occur.

Relying on this framework, BHBAI is preparing the opening of the "Global AI Center" (GAIC) in Boracay under Philippine leadership—a shared platform for all BHI500 index enterprises to accelerate enterprise AI deployment while significantly minimizing costs.

BHBAI is also evaluating a development partnership for the establishment of "AIM Resort," a planned international luxury community in Boracay, specifically designed for foreign AI talent working under the new Digital Nomad Visa Program.

In addition, BHBAI is planning "Pure Air," a residential development in Boracay for highly qualified Philippine BPO and IT talent looking to purchase homes and condos for their families.

BHBAI is also considering a coastal development near Caticlan Airport for future expansion of the GAIC as a long-term AI Technology Park where an international and Filipino community can grow to lead the AI revolution in the Philippines.

BHBAI is hosting international conferences in Boracay and is offering office space to AI and BPO partners at the GAIC, followed by a ground-up development to attract both international and Filipino talent invited to relocate to Boracay and the coastal area near Caticlan.

Eligible Countries of Citizenship

The Philippines offers its Digital Nomad Visa to citizens of countries with a similar program for Filipino citizens.

The following list of countries is based on our current understanding of reciprocal programs:

Albania, Anguilla, Antigua & Barbuda, Argentina, Armenia, Austria, Bahamas, Barbados, Belize, Bermuda, Brazil, Bulgaria, Cape Verde (Cabo Verde), Chile, Colombia, Costa Rica, Croatia, Czechia, Cyprus, Dominica, Dominican Republic, Ecuador, Estonia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, Indonesia (incl. Bali pathways), Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, Malta, Mauritius, Mexico, Montenegro, Morocco, Netherlands, New Zealand, Panama, Peru, Portugal, Romania, Seychelles, Singapore, Slovakia, Slovenia, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Turkey, United Arab Emirates, United Kingdom, and Uruguay.

Please note that further Philippine tax exemptions are available to citizens of other countries, including the United States — most importantly those applicable to dividends, royalties, and other foreign-sourced income.

Immigration Disclaimer

BHBAI does not provide any guarantees for the accuracy of this immigration information under the current program. Please consult an immigration attorney for detailed verification.

Legal, Tax, and Financial Disclaimer

This Development Project and any related materials are provided for informational purposes only and do not constitute legal, tax, or financial advice. BHBAI’s interpretation of Executive Order No. 86 and related Philippine tax regulations reflects its current understanding and is not a substitute for professional guidance. All participating entities, including prospective partners and foreign professionals, are solely responsible for obtaining independent legal and tax counsel to ensure compliance with all applicable laws and regulations in their respective jurisdictions. BHBAI makes no representations or warranties regarding tax treatment, immigration status, or the creation of permanent establishment under local or international law.

Contact

Nicole Garcia

GAIC Coordinator

BHBAI

nicoleg@bhbai.com