Thailand Board Of Investment

Thailand Board Of Investment

BOI (Board of Investment) provides various incentives, typically applicable to investment projects meeting specific criteria and conditions.
BOI (Board of Investment) provides various incentives, typically applicable to investment projects meeting specific criteria and conditions.
01
Tax 
exemptions
Investment projects that meet BOI criteria can enjoy income tax exemptions, typically for a period (usually 3-8 years) known as the tax holiday, which helps reduce the cost for businesses and increase investment returns.
02
Tariff 
exemptions
Investment projects that meet BOI criteria are eligible for tariff exemptions or reductions on imported machinery, equipment, raw materials, and other necessary items, helping to lower production costs.
03
Local 
incentives
Some regions may offer local tax incentives, such as exemptions or reductions on land use taxes, which help reduce local costs for businesses.
04
Land 
usage
In some cases, the BOI may offer land leasing rights to attract investors to invest in specific areas in Thailand.
05
Business 
expansion
Foreign investors may be allowed to expand their business license scope in specific industries or sectors, which helps enhance investors' flexibility and competitiveness.
06
Streamlined
procedures
BOI provides various support services, including investment consultation, administrative support, and legal assistance, to assist investors in handling investment procedures and streamlining processes.
BOI Tariff Exemption Table
Industry Categories Exemption from Corporate Income Tax Exemption from Import Duty on Machinery Exemption from Import Duty on Research and Development Materials Exemption from Import Duty on Materials for Production of Export Goods Non-tax Tariffs
A1+ Unlimited for 10-13 Years
A1+ Unlimited for 10-13 Years
A1 Unlimited for 8 Years
A2 8 Years
A3 5 Years
A4 3 Years
B -