WASHINGTON, Sept 24 (Reuters) - Donald Trump offered a

series of incentives to encourage foreign companies to relocate

to the United States if he wins the Nov. 5 election, including

low taxes and few regulations.

The Republican presidential candidate said during his speech

in Georgia the incentives would be offered only to companies

that relocated manufacturing to the US and hired American

workers.

"I want German car companies to become American car

companies. I want them to build their plants here," Trump said.

Trump then warned foreign companies: "If you don't make

your product here, then you will have to pay a tariff, a very

substantial tariff, when you send your product into the United

States."

Trump was speaking in Savannah, which has one of the

largest ports in the U.S. and is a car manufacturing hub.

Trump said he would reward U.S.-based manufacturers with

tax breaks for research and developments costs, and the ability

to write off the costs of heavy machinery in the first year.

On Monday, Trump said he would slap a 200% tariff on John

Deere's ( DE ) imports into the U.S. if the agricultural

equipment company moved production to Mexico as planned.

Preserving and creating American manufacturing jobs by

slapping expansive tariffs on friends and foes alike has become

a central theme of Trump's economic message, particularly in the

closing months of the race against Vice President Kamala Harris,

the Democratic candidate.

While Trump and his allies say trade barriers are necessary

to protect U.S. industry, mainstream economists roundly say

Trump's proposals would boost consumer inflation.

It is unclear what federal lands would be offered to foreign

companies under Trump's plan, or how such an arrangement would

work. If land remains in federal hands while foreign companies

operate on it, those companies could in theory be exempt from

property tax.

Trump also reiterate a pledge to lower corporate tax rates,

but only for companies that manufacture domestically. The former

president said earlier this month that he would cut the rate to

15% from 21% for domestic manufacturers.

Harris, who polls show is in a tight race with Trump, is set

to unveil a suite of new economic proposals in Pennsylvania on

Wednesday. Some of those proposals will be broadly aimed at

helping Americans build and maintain wealth, Reuters reported.