Kyoto City Corporate Location Promotion Subsidy [Headquarters/Factory New Establishment/Expansion Support Program]

①Overview: This subsidy from Kyoto City supports companies that newly establish, expand, rebuild, purchase, or lease headquarters, factories, R&D bases, or research institutes within Kyoto City, reimbursing fixed-asset tax / city-planning tax equivalents, job-creation costs, and buried-cultural-property survey costs. Operated by the Industry & Tourism Bureau Corporate Recruitment Office under the Corporate Location Promotion Subsidy Grant Guidelines (effective April 1, 2026). ②Eligible Applicants: Small/medium enterprises (SME-A: capital ≤¥100M and ≤100 regular employees; SME-B: other SMEs), large enterprises, or overseas enterprises whose principal business is manufacturing, software, or information-processing services. Excluded: organized-crime affiliates, adult-entertainment operators, those lacking required licenses, those with unpaid municipal taxes, or those judged to harm public trust. ③Eligible Expenses & Benefits: (i) Tax-equivalent subsidy covering fixed-asset/city-planning taxes on buildings and depreciable assets acquired (excluding land); (ii) Job-creation subsidy of ¥100,000/year per new in-city resident regular employee or officer (×2 for priority industries or kyo-machiya tenants); (iii) Buried-cultural-property survey 50% subsidy; (iv) For first-time-in-city establishments: rent subsidy at 50% (up to ¥10M per 12 months) plus in-city resident support. ④Rate, Cap, Schedule & Application Tips: SME-A receives 100–150% of tax-equivalent for up to 3 years; SME-B receives 50–75% for up to 2 years; large enterprises 50–75% for 1 year. Maximum ¥100M per project (Table 1 sets caps by net employee increase: 1–4 employees → ¥10M, 300+ employees → ¥100M). Eligibility requires equipment acquisition ≥¥10M for SMEs (≥¥25M for large enterprises), ≥5 regular employees at the site, and either net in-city employee increase or productivity-enhancing investment plus ≥1 new hire. Submit Form 1 (designation application) BEFORE construction begins; after operations start, file Form 7 (grant application) annually within the fiscal year of tax payment. Designation requires review by the Corporate Location Promotion Committee.