Where do i start a new software company in philippines

I would think you would first inform us as to if you are starting this company as a Philippine or foreign entity???  That info alone will determine the best location.  Next you need to address how you will deal with the labor force in a legal way…  Then share with us your location wishes.

Am planning to start as philipino entity.
The software company will be 100% export oriented.
Location preferences are
1.Sta Rosa
2.Dau
3.Subic

What percent will be foreign owned and do you have dual cit?

as of now we are thinking about 40-60
but will have to check out if there is an option to open new incorporation that is 100% export and 100% owned by foreigner, with less amount of fees

You need to make sure your business plan is fine tuned and that all planning is based on the Negative A & B list.. then you can make the right moves.  It sounds like you are at full speed on this very important info?

Subic and Clarke are export tax zones so good to establish 100% export companies. Sta Rosa is more mfg/assembly and not sure whats in Dau. If you need to hire IT technicians, then need to be in Manila. Its higher cost because thats where all the Universities/people with expertise are. If you are outside Manila and hire, as soon as they learn the trade, will quit and move to Manila for a higher paying job and more excitement of big city life.

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cebu is the best place... other options might be in manila or in cagayan ... i think cebu is the place. got clients who were happy with their business here in cebu.