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This question is the guiding principle behind Boracay, The Caticlan Coast, and every location we choose.
While our featured destinations may appear luxurious, luxury is not their defining characteristic. What truly sets them apart is the air you breathe. Imagine yourself and your loved ones surrounded by fresh, pure air with a sweeping view of the beach—rather than sitting indoors with nothing but filtered air from a machine.
We understand that choosing a location is not just about today. The places we select will shape the well-being of those who work and live with us, and of generations who may one day call these places home for their children and grandchildren.
Some may wonder: isn't it more expensive to live in vacation destinations than in big cities? The reality is the opposite. The cost of living is actually lower in many of our beach locations compared to major cities. And that doesn't even account for the immeasurable, long-term health benefits of breathing clean air every single day.
At the heart of our choices is your health—and health is priceless. So when you evaluate a new residence at B+CC, we invite you to reflect on this question:
What is pure air and a beautiful environment worth to you and your loved ones, and how many more years do you want to wait before you give yourself the gift of a truly healthy life?
If your answer is "not a single year more," then the time to act is now. Apply for Residency at our Club Communities and Farms as the first step toward a future defined by health, clarity, and natural beauty.
Planned Global AI Center and Luxury Residences in Boracay and Along The Caticlan Coast
DIGITAL INCOME TAX EXEMPTION FOR FOREIGN CITIZENS
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 planning a coastal development near Caticlan Airport as part of the future expansion of the GAIC into a long-term AI Technology Park, envisioned as a hub where an international and Filipino community can grow together to lead the AI revolution in the Philippines.
In addition, BHBAI is announcing "Pure Air Boracay", a luxury residential development designed for international and Filipino AI and IT professionals seeking to purchase high-end homes and condominiums with private beach access.
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 and Canada — 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.
About The Global AI Center, Boracay (GAIC)
The Global AI Center (GAIC) is the world's first AI-focused facility on an island. The real estate development located in Boracay, Philippines provides state-of-the-art office spaces, collaborative environments, and nearby luxury residences for international AI experts and Filipino professionals. Designed as a hub for innovation, GAIC supports AI deployment for BHI500 Index Enterprises, hosts international conferences, and fosters a thriving community in the heart of Boracay’s White Beach area, voted Best Beach in the World by Condé Nast.
Apply for Residency at Pure Club Communities and B+CC Organic Farms as the First Step Toward Home Ownership
Zoey Santos
Pure and B+CC Coordinator
www.bhbai.com/pure
WHITE BEACH BORACAY
Future-Proof Living: Your Home ‘Above Water’
Step into a new era of luxury living with Above Water homes by BHBAI. These visionary residences redefine resilience and sophistication, offering a sanctuary that blends cutting-edge innovation with timeless elegance.
Safe. Sustainable. Stunning.
Designed to thrive in an ever-changing world, Above Water homes are built to withstand rising sea levels, floods, and extreme weather. Each home features self-sufficient systems, including solar-powered energy and advanced water filtration, ensuring peace of mind no matter the conditions.
But these homes are more than practical — they are serene escapes. Wake up to panoramic views from your elevated haven and relax in your own Indoorganic greenhouse, a lush retreat that nurtures both body and soul.
Redefine Your Future
Your Above Water home isn’t just a place to live; it’s a statement about your commitment to security, sustainability, and a refined lifestyle. This is your chance to design a home that protects and inspires for generations to come.
Connect with an agent to collaborate with one of our Indoorganic architects. Together, you’ll create a home that reflects your vision of luxury and resilience.
Apply for Residency at Pure Club Communities and B+CC Organic Farms as the First Step Toward Home Ownership
Zoey Santos
Pure and B+CC Coordinator
www.bhbai.com/pure
© 2025 BHBAI. All rights reserved.
BHBAI™, BHI™, all index names, including BHI500™, BHI50™, and BHC™ indices, GAIC™, Symbiosis Score™, Symbiosis Score AI™, and UAIOM™ are trademarks of BHBAI Association Switzerland.
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