{"id":1788,"date":"2026-04-18T17:01:02","date_gmt":"2026-04-18T10:01:02","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/boi\/"},"modified":"2026-09-27T22:45:56","modified_gmt":"2026-09-27T15:45:56","slug":"boi","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/glossary\/boi\/","title":{"rendered":"Promotion du BOI (Board of Investment) en Tha\u00eflande"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><p>Le <strong>BOI<\/strong> (\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19, the <em>Bureau de l&#039;investissement (BOI)<\/em> ou <em>Conseil d&#039;investissement de Tha\u00eflande<\/em>) est l'agence gouvernementale, rattach\u00e9e au Cabinet du Premier ministre, qui accorde des privil\u00e8ges de promotion des investissements en vertu de la loi sur la promotion des investissements de B.E. 2520 (1977) aux projets dans les activit\u00e9s que la Tha\u00eflande souhaite attirer. Une entreprise b\u00e9n\u00e9ficiant de cette promotion peut appartenir enti\u00e8rement \u00e0 des \u00e9trangers, peut poss\u00e9der le terrain sur lequel elle exerce ses activit\u00e9s, peut faire venir des experts \u00e9trangers en dehors du quota habituel et, selon sa cat\u00e9gorie, ne paie pas <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/corporate-income-tax\/\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a> depuis plusieurs ann\u00e9es. Pour un investisseur \u00e9tranger, la promotion BOI est la solution la plus simple pour contourner la limite de 49% de propri\u00e9t\u00e9 de la loi sur les activit\u00e9s commerciales des \u00e9trangers.<\/p><\/p>\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li><a href=\"#what-boi-promotion-gives-a-company\">Quels avantages la promotion du BOI offre-t-elle \u00e0 une entreprise<\/a><\/li><li><a href=\"#applying-for-promotion-in-practice\">Demander la promotion des investissements en pratique<\/a><\/li><li><a href=\"#boi-compared-with-a-foreign-business-licence\">BOI compar\u00e9 \u00e0 une licence d'entreprise \u00e9trang\u00e8re<\/a><\/li><li><a href=\"#frequently-asked-questions\">Foire aux questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"what-boi-promotion-gives-a-company\">Quels avantages la promotion du BOI offre-t-elle \u00e0 une entreprise<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Incitations fiscales<\/strong> d\u00e9pendent de la cat\u00e9gorie d'activit\u00e9. Le guide d\u00e9finit le bar\u00e8me actuel : jusqu'\u00e0 13 ans d'exon\u00e9ration totale de l'imp\u00f4t sur les soci\u00e9t\u00e9s pour la cat\u00e9gorie sup\u00e9rieure A1+, 8 ans pour A1 et A2 (l'exon\u00e9ration pour A2 \u00e9tant plafonn\u00e9e au montant de l'investissement), 5 ans pour A3 et 3 ans pour A4. Les projets situ\u00e9s dans des zones strat\u00e9giques peuvent b\u00e9n\u00e9ficier d'une r\u00e9duction de 50% sur l'imp\u00f4t sur les soci\u00e9t\u00e9s pendant 5 ann\u00e9es suppl\u00e9mentaires. Les machines et les mati\u00e8res premi\u00e8res destin\u00e9es \u00e0 la production pour l'exportation entrent en franchise de droits d'importation, les dividendes vers\u00e9s sur les b\u00e9n\u00e9fices promus sont exon\u00e9r\u00e9s pendant la p\u00e9riode d'exon\u00e9ration, et certains projets d\u00e9duisent deux fois leurs frais de transport, d'\u00e9lectricit\u00e9 et d'eau pendant une p\u00e9riode pouvant aller jusqu'\u00e0 10 ans.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Incitations non fiscales<\/strong> matter as much. A promoted company may be 100% foreign-owned in an activity on List Two or List Three of the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-act\/\">Loi sur les activit\u00e9s commerciales des \u00e9trangers<\/a>, receiving a Foreign Business Certificate rather than a licence, for as long as the business remains promoted (Section 12 of that Act); List One activities stay closed to foreigners even with promotion. It may own land for its operations despite the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/land-code\/\">Code foncier<\/a>, and it is exempt from the 4:1 Thai-to-foreign employee ratio, which Immigration applies to the extension of stay that goes with a <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/work-permit\/\">permis de travail<\/a>.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"applying-for-promotion-in-practice\">Demander la promotion des investissements en pratique<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>La demande est d\u00e9pos\u00e9e en ligne aupr\u00e8s de la BOI avant que l'entreprise n'investisse. L'investissement minimum est g\u00e9n\u00e9ralement de 1 000 000 de bahts, hors terrain et fonds de roulement, bien que des activit\u00e9s sp\u00e9cifiques fixent des seuils beaucoup plus \u00e9lev\u00e9s. La BOI statue dans les 40 jours ouvrables pour les projets inf\u00e9rieurs \u00e0 200 000 000 de bahts, 60 jours ouvrables jusqu'\u00e0 2 000 000 000 de bahts et 90 jours ouvrables au-del\u00e0. Apr\u00e8s approbation, l'investisseur doit enregistrer la soci\u00e9t\u00e9 tha\u00eflandaise dans les 6 mois et apporter le capital \u00e9tranger requis dans les 4 mois, puis r\u00e9cup\u00e9rer le certificat de promotion.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Les experts \u00e9trangers et leurs familles obtiennent des visas et des permis de travail par l'interm\u00e9diaire du One Start One Stop Investment Center \u00e0 Bangkok, g\u00e9n\u00e9ralement en quelques jours plut\u00f4t qu'en quelques semaines. L'erreur fr\u00e9quente est de consid\u00e9rer l'agr\u00e9ment comme une simple formalit\u00e9 : une entreprise b\u00e9n\u00e9ficiant d'un agr\u00e9ment doit soumettre des rapports d'avancement \u00e0 6 mois, 1 an et 2 ans, tenir une comptabilit\u00e9 s\u00e9par\u00e9e pour les activit\u00e9s agr\u00e9\u00e9es et non agr\u00e9\u00e9es, et r\u00e9ussir un audit de conformit\u00e9 r\u00e9alis\u00e9 par un auditeur agr\u00e9\u00e9 apr\u00e8s 3 ans. Les manquements entra\u00eenent la r\u00e9vocation et un redressement fiscal r\u00e9troactif.<\/p><\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"boi-compared-with-a-foreign-business-licence\">BOI compar\u00e9 \u00e0 une licence d'entreprise \u00e9trang\u00e8re<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>Les deux voies permettent \u00e0 un \u00e9tranger de contr\u00f4ler une entreprise tha\u00eflandaise, mais elles fonctionnent diff\u00e9remment. Un <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-licence\/\">Licence d'exploitation pour entreprise \u00e9trang\u00e8re<\/a> est une autorisation discr\u00e9tionnaire d'exercer une activit\u00e9 restreinte sans avantage fiscal associ\u00e9 ; la BOI n'accorde des privil\u00e8ges que pour les activit\u00e9s figurant sur ses listes de promotion, et une entreprise ext\u00e9rieure \u00e0 ces listes ne peut pas l'utiliser. Le <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/treaty-of-amity\/\">Trait\u00e9 d&#039;amiti\u00e9<\/a> est une troisi\u00e8me voie, ouverte uniquement aux Am\u00e9ricains.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Les privil\u00e8ges ne sont pas permanents. Si le projet change, est vendu ou cesse de remplir ses conditions, le BOI peut retirer le certificat et l'entreprise retombe sous le coup des r\u00e8gles ordinaires, y compris les limites de la loi sur les activit\u00e9s commerciales des \u00e9trangers (Foreign Business Act). Le probl\u00e8me r\u00e9current est celui d'une entreprise qui s'\u00e9loigne de l'activit\u00e9 promue sans en informer le BOI.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><strong>La derni\u00e8re r\u00e9vision : 27 septembre 2026.<\/strong> Section 12 of the Foreign Business Act B.E. 2542 was read in Thai. The tax-holiday scale, processing times, deadlines and reporting duties come from Board of Investment announcements and guidance, which were not re-read in this review.<\/p>\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Foire aux questions<\/h2>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Un \u00e9tranger peut-il poss\u00e9der 100% d'une entreprise BOI en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Yes. A company promoted by the BOI may be wholly foreign-owned even in an activity on List Two or List Three of the Foreign Business Act, for as long as the promotion lasts (Section 12 of that Act); List One activities remain closed. It receives a Foreign Business Certificate from the Department of Business Development on the strength of the promotion certificate instead of applying for a Foreign Business Licence.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Combien de temps prend une demande BOI en Tha\u00eflande ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Le BOI statue dans un d\u00e9lai de 40 jours ouvrables pour les projets de moins de 200 000 000 de bahts, de 60 jours ouvrables pour les projets allant jusqu'\u00e0 2 000 000 000 de bahts et de 90 jours ouvrables au-del\u00e0. La pr\u00e9paration de la demande, du plan d'affaires et des pr\u00e9visions financi\u00e8res prend g\u00e9n\u00e9ralement plus de temps que l'examen lui-m\u00eame.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quel est l'investissement minimum pour la promotion BOI ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Le minimum g\u00e9n\u00e9ral est de 1 000 000 de bahts, hors terrain et fonds de roulement. De nombreuses activit\u00e9s fixent des seuils plus \u00e9lev\u00e9s, et l'entreprise doit introduire le capital \u00e9tranger dans les 4 mois suivant l'acceptation de la promotion. L'exemption fiscale pour les cat\u00e9gories plafonn\u00e9es est limit\u00e9e au montant effectivement investi.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<p class=\"wp-block-paragraph\"><p>Voir aussi\u00a0: <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-act\/\">Loi sur les activit\u00e9s commerciales des \u00e9trangers<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-licence\/\">Licence d'exploitation pour entreprise \u00e9trang\u00e8re<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/four-to-one-ratio\/\">ratio de 4 pour 1 entre les employ\u00e9s<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/boi-benefits-in-thailand-business-investment\/\">Avantages du BOI en Tha\u00eflande<\/a>, <a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">comment demander la promotion du BOI<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/foreign-business-in-thailand-boi-fbl\/\">Comparaison entre le BOI, le FBL et le Trait\u00e9 d'amiti\u00e9<\/a>.<\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>The BOI (\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19, the Board of Investment or Thailand Board of Investment) is the government agency, attached to the Office [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":214,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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ThaiLawOnline","rank_math_description":"BOI Thailand is the Board of Investment, the agency granting tax holidays, 100% foreign ownership, land rights and easier work permits to promoted 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