{"id":1788,"date":"2026-04-18T17:01:02","date_gmt":"2026-04-18T10:01:02","guid":{"rendered":"https:\/\/www.thailawonline.com\/glossary\/boi\/"},"modified":"2026-09-05T19:34:46","modified_gmt":"2026-09-05T12:34:46","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>Conseil d&#039;investissement<\/em> ou <em>Conseil d&#039;investissement de Tha\u00eflande<\/em>) is the government agency, attached to the Office of the Prime Minister, that grants investment promotion privileges under the Investment Promotion Act B.E. 2520 (1977) to projects in activities Thailand wants to attract. A promoted company can be wholly foreign-owned, may own the land it operates on, can bring in foreign experts outside the usual quota and, depending on its category, pays no <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/corporate-income-tax\/\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a> for several years. For a foreign investor, BOI promotion is the cleanest route around the 49% ownership limit of the Foreign Business Act.<\/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\">Postuler pour une promotion 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> depend on the activity category. The guide sets out the current scale: up to 13 years of full corporate income tax exemption for the top A1+ category, 8 years for A1 and A2 (the A2 exemption capped at the investment amount), 5 years for A3 and 3 years for A4. Projects in strategic zones can add a 50% reduction in corporate income tax for a further 5 years. Machinery and raw materials for export production enter free of import duty, dividends paid out of promoted profits are exempt during the holiday, and some projects deduct twice their transport, electricity and water costs for up to 10 years.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p><strong>Non-tax incentives<\/strong> matter as much. A promoted company may be 100% foreign-owned in an activity that the <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-act\/\">Loi sur les entreprises \u00e9trang\u00e8res<\/a> would otherwise restrict, receiving a Foreign Business Certificate rather than needing a licence. 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 for <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\">Postuler pour une promotion en pratique<\/h2>\n\n\n<p class=\"wp-block-paragraph\"><p>The application is filed online with the BOI before the company invests. The minimum investment is generally 1,000,000 baht, excluding land and working capital, although specific activities set much higher floors. The BOI decides within 40 working days for projects under 200,000,000 baht, 60 working days up to 2,000,000,000 baht and 90 working days above that. After approval the investor must register the Thai company within 6 months and bring in the required foreign capital within 4 months, then collect the promotion certificate.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>Foreign experts and their families obtain visas and work permits through the One Start One Stop Investment Center in Bangkok, usually within days rather than weeks. The common mistake is treating promotion as a formality: a promoted company must file progress reports at 6 months, 1 year and 2 years, keep separate accounts for promoted and non-promoted activities, and pass a compliance audit by an approved auditor after 3 years. Breaches lead to revocation and retroactive tax assessment.<\/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>Both routes let a foreigner control a Thai company, but they work differently. A <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-licence\/\">Licence d'exploitation pour entreprise \u00e9trang\u00e8re<\/a> is discretionary permission to run a restricted business with no tax benefit attached; the BOI grants privileges only for activities on its promotion lists, and a company outside those lists cannot use it. The <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/treaty-of-amity\/\">Trait\u00e9 d&#039;amiti\u00e9<\/a> is a third route, open to Americans only.<\/p><\/p>\n\n\n<p class=\"wp-block-paragraph\"><p>The privileges are not permanent. If the project changes, is sold or stops meeting its conditions, the BOI can withdraw the certificate and the company falls back under the ordinary rules, including the Foreign Business Act limits. The recurring problem is a company that drifts away from the promoted activity without telling the BOI.<\/p><\/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>Oui. Une entreprise b\u00e9n\u00e9ficiant d'une promotion du BOI peut \u00eatre enti\u00e8rement d\u00e9tenue par des \u00e9trangers, m\u00eame dans le cadre d'une activit\u00e9 r\u00e9glement\u00e9e par la loi sur les entreprises \u00e9trang\u00e8res (Foreign Business Act). Elle re\u00e7oit un certificat d'exploitation \u00e9trang\u00e8re (Foreign Business Certificate) de la part du D\u00e9partement du d\u00e9veloppement des entreprises (Department of Business Development) sur la base de son certificat de promotion, au lieu de devoir demander une licence d'exploitation \u00e9trang\u00e8re (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 entreprises \u00e9trang\u00e8res<\/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\/how-to-apply-for-the-boi-in-thailand\/\">comment demander la promotion du BOI<\/a> ET <a href=\"https:\/\/www.thailawonline.com\/fr\/foreign-business-in-thailand-boi-fbl\/\">BOI, FBL and Treaty of Amity compared<\/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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