Taxes, incentives, regulations compared across all 50 states

Korea's US investment hit $25.3b last year, with 915 new firms

KOTRA headquarters. [KOTRA]
KOTRA headquarters. [KOTRA]

KOTRA announced Tuesday that it has published the "2026 US Investment Practical Guide," a comprehensive resource covering the American investment landscape.

Because the United States operates as a federal system where taxes, regulations, industrial structures and investment incentives vary by state — earning it the informal label of "50 separate markets" — companies have long struggled to compare investment conditions across states when selecting a location.

The guide covers all 50 states in a uniform format, presenting general overviews, investment environments, incentive programs, practical cautions and key contacts for each. It was compiled from on-the-ground information gathered directly by eight KOTRA trade offices across the United States.

The guide allows readers to compare state-by-state characteristics — such as California's environment-focused investment climate and Texas's low tax burden and abundant industrial infrastructure — and includes case studies of Korean companies that have already invested in the United States.

US investment incentives vary widely in form and scale depending on whether they originate from the federal government, state governments or individual counties, meaning the level of support can differ significantly by location. The guide also covers tax credits, subsidies and workforce training support that Korean companies have used when building production facilities, aiming to help businesses make more informed investment decisions.

According to the Export-Import Bank of Korea, Korea's direct investment in the United States last year reached $25.3 billion, up 13 percent from the previous year and accounting for the largest share of all overseas investment destinations at 35.1 percent. The number of newly established Korean corporations in the United States also reached 915, the highest since 2008. As Korean investment expands beyond semiconductors, batteries and electric vehicles into energy and critical minerals, demand for region-specific investment information is growing.

"In US investment, taxes, incentives, workforce availability and supply chain access can vary greatly depending on location, making strategic and integrated decision-making essential," said Kim Tae-hyung, head of Invest Korea. "We will ensure that this guidebook — built on information our trade offices have accumulated on the ground — proves useful in helping companies reduce trial and error and achieve successful market entry."


eyre@heraldcorp.com