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BOI Thailand - Tax and Non-Tax Incentives - Merit Based Incentives - Activity Based Incentives - Requirements & Procedure

Tax & Non-Tax Incentives
BOI Thailand

Incentives Offered in the BOI Thailand Promotion?

At Juslaws & Consult our team of lawyers can support your applications to apply for business under the BOI Thailand promotion in every sector. At the present time, the BOI Office promotes the following business sectors:

  • Agriculture and Agricultural Products
  • Mineral, Ceramics and Basic Metals
  • Light Industry
  • Metal Products, Machinery and Transport Equipment
  • Electronics and Electrical Appliances
  • Chemical, Paper and Plastics
  • Service and Public Utilities
  • Technologies

Different business sectors with consideration of the business scale, locations, turnover and etc., will be eligible for different tax incentives. However, below is a complete overview of the Tax and Non-Tax Incentives under the BOI Thailand promotion.

Tax Incentives

  • Exemption/reduction of import duties on machinery.
  • Reduction of import duties for raw or essential materials.
  • Exemption of import duties on materials imported for R&D purposes.
  • Exemption of corporate income tax on the net profit and dividends derived from the promoted activity.
  • Exemption of corporate income tax on net profit and dividends derived from the promoted high technology and innovation activity.
  • A 50 percent reduction of the corporate income tax.
  • Double deduction from the costs of transportation, electricity and water supply.
  • Additional 25 percent deduction of the cost of installation or construction of facilities.
  • Exemption of import duty on raw or essential materials imported for use in production for export.

Non-Tax Incentives

  • Permit to take out or remit money abroad in foreign currency
  • Permit for foreign nationals to enter the Kingdom for the purpose of studying investment opportunities.
  • Permit to bring into the Kingdom skilled workers and experts to work in investment promoted activities
  • Permit to own land

Juslaws & Consult can provide you with all the details related to the benefits of the BOI Thailand promotion and any and all tax incentives or non-tax incentives it has to offer, so please do not hesitate to contact us.


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