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Thailand BOI Company

The BOI Thailand (Board of Investment Thailand) is the principal government agency for encouraging investment in Thailand by offering incentives to eligible companies.


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The BOI aims at enhancing competitiveness and facilitating investments by offering attractive packages of tax incentives, easing foreign equity restrictions on manufacturing activities and services and waiving restrictions on land ownership by foreign entities.

BOI Thailand promotes investments in specific activities and investment zones, granting both tax incentives and non-tax incentives, among them:

- Permission for foreign investors to own land 
- Permission to operate under 100% foreign ownership 
- Exemption from work permit and visa rules 
- Exemption of import duty on machinery 
- Corporate income tax exemption for up to 8 years 
- Deduction of Transportation, Electricity and Water Costs 
- Deduction of Project's Infrastructure Installation 
- Exemption of import duty on raw or essential materials used in the manufacturing of export
products for 5 years 
- Permission for foreign technicians, experts and their spouse or dependents to work and stay in Thailand

Eligible Activities

1. Activities on the list attached to this announcement are eligible for investment promotion.

      List of Activities Eligible for Promotion

             Section 1: Agriculture and Agricultural Products

             Section 2: Mining, Ceramics and Basic Metals

             Section 3: Light Industry

             Section 4: Metal Products, Machinery and Transport Equipment

             Section 5: Electronic Industry and Electric Appliances

             Section 6: Chemicals, Paper and Plastics

             Section 7: Services and Public Utilities

2. Conditions and rights and benefits of projects that receive investment promotion shall be specified for each activity.

3. The following activities are classified as activities of special importance and benefits to the country that will be granted corporate income tax exemption without being subject to a corporate income tax exemption cap:

Category 1.3 Economic forest plantations (except for Eucalyptus)

Category 3.9 Creative product design and development centers

Category 4.11.1 Manufacture of air frames, air frame parts and major aircraft appliances, e.g. engines, aircraft parts, propellers and avionics

Category 5.6 Electronic design

Category 5.7 Software

Category Production of electricity or steam power from waste or refuse-derived fuel

Category 7.8 Energy Service Company (ESCO)

Category 7.9.2 Industrial zones or technology industrial zones

Category 7.10 Cloud services

Category 7.11 Research and development

Category 7.12 Biotechnology

Category 7.13 Engineering design 3

Category 7.14 Scientific laboratories

Category 7.15 Calibration services

Category 7.19 Vocational training centers                    

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