[E-Daily Reporter Hyera Lee ] As the government introduces a “domestic production tax credit” to expand domestic production of key items for economic security and the green transition—such as semiconductors, rechargeable batteries, and rare earth elements—market attention is focusing on stocks related to strategic goods that will be eligible for the credit.

The government announced its plan to introduce the “Domestic Production Tax Credit” during the Cabinet meeting on the 14th as part of the “Economic Growth Strategy for the Second Half of 2026.”
The Domestic Production Tax Credit is a system that provides corporate and income tax credits for items of high strategic importance in terms of economic security and the green transition. The credit amount is calculated by multiplying domestic production and sales volumes by an appropriate unit price per production unit. The government plans to establish the detailed legal framework for introducing the system in the second half of this year by amending the Act on the Limitation of Special Tax Measures.
The market is watching closely to see whether related companies will benefit more significantly as the scope of support expands to include “domestic production” with the introduction of this domestic production tax credit, given that the government’s tax support for high-tech industries has traditionally focused on research and development (R&D) and facility investments.
Accordingly, investors are seeking out beneficiary stocks, particularly among items designated by the government as strategic goods.
The strategic goods identified by the government include: △semiconductors and semiconductor materials and components; △rechargeable batteries and core materials; △raw materials and components related to biopharmaceuticals and vaccines; △core components for future vehicles; and △key minerals and materials related to supply chain stability.
In the semiconductor sector, SamsungElectronics(005930)and SK hynix are cited as the leading stocks expected to benefit. SamsungElectronics is expanding its Pyeongtaek semiconductor plant with the goal of commencing operations in 2028. SK hynix is expanding its facility investments within the Yongin Semiconductor Cluster. Both companies have also pledged to play a key role in the development of the Honam Semiconductor Cluster.
In the rechargeable battery sector, POSCO FUTURE M(003670)and ECOPRO BM CO., LTD.(247540)are drawing attention. POSCO FUTURE M operates production bases for cathode and anode materials centered in Pohang and Gwangyang, and is pushing forward with the expansion of its Gwangyang nickel-cobalt-aluminum (NCA) cathode material facility and the construction of a new lithium iron phosphate (LFP) cathode material plant in Pohang. ECOPRO BM CO., LTD. is also continuously expanding its domestic cathode material production capacity, primarily in Pohang and Ochang.
In the biotech sector, companies such as Celltrion(068270)and SK BIOSCIENCE(302440) are drawing attention. Celltrion is expanding its domestic biopharmaceutical production capacity, and SK BIOSCIENCE is also working to strengthen its production competitiveness.
HyundaiMobis(012330), and HL Mando(204320) are highlighted as key component stocks for future vehicles.
In the key minerals and materials sector, #POSCO Holdings, KoreaZinc(010130), and Union Materials Corp.(047400) are mentioned. POSCO Holdings is building a materials value chain by securing key battery minerals such as lithium and nickel. KoreaZinc is expected to benefit from policies aimed at strengthening the supply chain for key minerals, based on its non-ferrous metal smelting operations. Union Materials Corp. operates a business producing rare earth permanent magnet materials.