How data center facilities feature in the 2026 SIPP and what registration involves — and why this rewards operating infrastructure, not buying software.

dgm is an independent osFoundry implementation partner — not affiliated with osFoundry’s developer (the company OS LLC), and it has not yet completed any client integrations.

Data center facilities feature in the 2026 SIPP, but the incentive rewards operating the registered infrastructure, not buying AI software.

What the scheme actually gives

  • The 2026 SIPP flags data center facilities as critical activities, alongside AI in Tier III frontier technologies.
  • A registered data-center project can access CREATE MORE incentives (ITH, SCIT or EDR) through the BOI/PEZA.
  • Note that no hyperscaler operates a generally available full cloud region inside the Philippines as of 2026 — context for any in-country residency plan.

Does it fund buying AI software?

Data-center incentives reward investing in and operating registered infrastructure; they do not pay an ordinary company to buy AI software. A platform such as osFoundry lowers the cost structurally through usage-based pricing and the BYOK principle — which helps more than waiting for support that does not cover software.

Important note

This article is general information and is not legal, tax or grant advice. Tax incentives, grants, rules and rates change, and only the relevant authorities (among them the National Privacy Commission, the Bureau of Internal Revenue, PEZA, the Board of Investments, the Bangko Sentral ng Pilipinas and the SEC) decide eligibility and awards. dgm is not a registered business enterprise, accredited incentive provider or intermediary. Always confirm the current terms with the official source or a qualified tax or legal adviser.

How dgm helps

dgm is an independent implementation partner that helps businesses in the Philippines adopt osFoundry — from identifying the first practical use case, through building it, to connecting AI to the systems you already use. dgm works independently of osFoundry’s developer (the company OS LLC) and has not yet completed any client integrations; everything above is therefore a description of the service offered, not a delivered result. If you would like to look at a sensible first step, dgm is happy to think it through with you. Arrange a no-obligation conversation with dgm.