{"id":83,"date":"2026-03-04T05:33:51","date_gmt":"2026-03-03T22:33:51","guid":{"rendered":"https:\/\/www.thailawonline.com\/boi-benefits-in-thailand-business-investment\/"},"modified":"2026-09-05T19:37:29","modified_gmt":"2026-09-05T12:37:29","slug":"boi-benefits-in-thailand-business-investment","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/fr\/boi-benefits-in-thailand-business-investment\/","title":{"rendered":"Tha\u00eflande BOI\u00a0: Incitations et avantages \u00e0 l\u2019investissement des entreprises"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Si vous envisagez de cr\u00e9er ou de d\u00e9velopper une entreprise en Asie du Sud-Est, la Tha\u00eflande offre l&#039;un des environnements d&#039;investissement les plus attractifs de la r\u00e9gion. Cet attrait repose essentiellement sur\u2026\u00a0<strong>Conseil tha\u00eflandais des investissements (BOI)<\/strong>, Le BOI (Bureau des investissements \u00e9trangers), agence gouvernementale rattach\u00e9e au Bureau du Premier ministre, promeut les investissements directs \u00e9trangers depuis plus de soixante ans. Comprendre les avantages du BOI en Tha\u00eflande peut avoir un impact significatif sur vos d\u00e9cisions d&#039;investissement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Que vous soyez un fondateur de start-up, un pionnier technologique ou une multinationale, obtenir un\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">Promotion du BOI en Tha\u00eflande<\/a><\/strong>\u00a0peut changer la donne. Cela permet de b\u00e9n\u00e9ficier d&#039;all\u00e9gements fiscaux sans pr\u00e9c\u00e9dent et d&#039;octroier des subventions\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/fr\/foreign-ownership-restrictions-in-thailand\/\">100% propri\u00e9t\u00e9 \u00e9trang\u00e8re<\/a><\/strong>, et supprime les lourdeurs bureaucratiques notoires qui ont historiquement fait de l&#039;investissement en Tha\u00eflande une entreprise complexe.<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img alt=\"Avantages du BOI en Tha\u00eflande\" class=\"wp-image-31294 tlo-responsive-img\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/03\/Benefits-BOI-Thailand-1.png\"\/><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ce guide d\u00e9taille tout ce que vous devez savoir sur\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/fr\/boi-tax-incentives-in-thailand\/\">Incitations fiscales du BOI en Tha\u00eflande<\/a><\/strong>, eligible industries, the 2025-2026 strategic updates, and how to apply for BOI promotion successfully. In this post, we will explore the various BOI benefits in Thailand that can enhance your business growth.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table des mati\u00e8res<\/h2><nav><ul><li class=\"\"><a href=\"#what-is-a-boi-company-in-thailand\">Qu&#039;est-ce qu&#039;une soci\u00e9t\u00e9 BOI en Tha\u00eflande\u00a0?<\/a><\/li><li class=\"\"><a href=\"#boi-benefits-in-thailand\">Comprendre les avantages du BOI en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#top-benefits-of-thailand-boi-promotion\">Principaux avantages de la promotion du BOI en Tha\u00eflande<\/a><\/li><li class=\"\"><a href=\"#boi-tax-incentive-categories-2025-2026-framework\">BOI Tax Incentive Categories (2025-2026 Framework)<\/a><\/li><li class=\"\"><a href=\"#boi-vs-eec-how-do-the-investment-frameworks-differ\">BOI vs. CEE\u00a0: Quelles sont les diff\u00e9rences entre les cadres d\u2019investissement\u00a0?<\/a><\/li><li class=\"\"><a href=\"#which-industries-are-prioritized-for-maximum-tax-incentives\">Quels secteurs sont prioritaires pour b\u00e9n\u00e9ficier d&#039;incitations fiscales maximales\u00a0?<\/a><\/li><li class=\"\"><a href=\"#thailand-fast-pass-accelerated-boi-approval-for-large-projects\">Tha\u00eflande FastPass\u00a0: proc\u00e9dure d\u2019approbation acc\u00e9l\u00e9r\u00e9e du BOI pour les grands projets<\/a><\/li><li class=\"\"><a href=\"#the-boi-application-process-step-by-step\">Le processus de demande aupr\u00e8s du BOI\u00a0: \u00e9tape par \u00e9tape<\/a><\/li><li class=\"\"><a href=\"#post-approval-compliance-requirements\">Exigences de conformit\u00e9 apr\u00e8s approbation<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions-fa-qs\">Foire aux questions (FAQ)<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-a-boi-company-in-thailand\">Qu&#039;est-ce qu&#039;une soci\u00e9t\u00e9 BOI en Tha\u00eflande\u00a0?<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"boi-benefits-in-thailand\">Comprendre les avantages du BOI en Tha\u00eflande<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00a0<strong>soci\u00e9t\u00e9 BOI<\/strong>\u00a0est une entit\u00e9 commerciale enregistr\u00e9e en Tha\u00eflande qui a obtenu un\u00a0<strong>certificat de promotion des investissements<\/strong>\u00a0by the Board of Investment. The BOI\u2019s primary goal is to attract\u00a0<strong>investissement direct \u00e9tranger (IDE)<\/strong>\u00a0into targeted industries that align with Thailand\u2019s economic development objectives, such as high-tech manufacturing, digital transformation, and green energy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">By receiving this promotion, your business essentially operates with a \u201cVIP pass\u201d that bypasses many of the standard restrictions placed on\u00a0<strong>entreprises \u00e9trang\u00e8res en Tha\u00eflande<\/strong>\u00a0sous le\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-act\/\">Loi sur les entreprises \u00e9trang\u00e8res<\/a>\u00a0(BE 2542). Pour un aper\u00e7u plus complet de la mani\u00e8re dont les entreprises \u00e9trang\u00e8res s&#039;adaptent \u00e0 ces restrictions, consultez notre guide sur\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/foreign-ownership-restrictions-in-thailand\/\">Strat\u00e9gies de propri\u00e9t\u00e9 \u00e9trang\u00e8re en Tha\u00eflande<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"top-benefits-of-thailand-boi-promotion\">Principaux avantages de la promotion du BOI en Tha\u00eflande<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Les incitations offertes par le BOI se divisent globalement en deux cat\u00e9gories\u00a0:\u00a0<strong>Incitations fiscales<\/strong>\u00a0ET\u00a0<strong>Incitations non fiscales<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"1-tax-incentives\">1. Incitations fiscales<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour de nombreux investisseurs, les avantages fiscaux constituent le principal attrait d&#039;une promotion du BOI. Selon votre activit\u00e9 et la localisation de votre projet, vous pouvez b\u00e9n\u00e9ficier de\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/corporate-income-tax\/\">Corporate Income Tax<\/a> (CIT) Exemption:<\/strong>\u00a0Jusqu&#039;\u00e0\u00a0<strong>13 ans<\/strong>\u00a0de plein\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/corporate-tax-in-thailand\/\">imp\u00f4t sur les soci\u00e9t\u00e9s<\/a>\u00a0exemption pour les activit\u00e9s hautement prioritaires (cat\u00e9gorie A1+).<\/li>\n\n<li><strong>R\u00e9ductions des TIC :<\/strong>\u00a0A\u00a0<strong>R\u00e9duction 50%<\/strong>\u00a0en CIT pendant 5 ann\u00e9es suppl\u00e9mentaires apr\u00e8s l&#039;expiration de l&#039;exon\u00e9ration fiscale initiale, g\u00e9n\u00e9ralement disponible pour les projets situ\u00e9s dans des zones strat\u00e9giques sp\u00e9ciales telles que le Corridor \u00e9conomique oriental (CEE).<\/li>\n\n<li><strong>Exon\u00e9rations de droits d&#039;importation\u00a0:<\/strong>\u00a0Zero import duties on essential machinery and raw materials used for export production or research and development (R&#038;D).<\/li>\n\n<li><strong>Double d\u00e9duction :<\/strong>\u00a0Certains projets peuvent d\u00e9duire\u00a0<strong>deux fois le co\u00fbt<\/strong>\u00a0des frais de transport, d&#039;\u00e9lectricit\u00e9 et d&#039;approvisionnement en eau pendant une p\u00e9riode allant jusqu&#039;\u00e0 10 ans.<\/li>\n\n<li><strong>Exon\u00e9ration de dividendes\u00a0:<\/strong>\u00a0Les dividendes provenant d&#039;activit\u00e9s promues sont exon\u00e9r\u00e9s d&#039;imp\u00f4t pendant la p\u00e9riode d&#039;exon\u00e9ration de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pour une analyse plus approfondie des \u00e9conomies d&#039;imp\u00f4t, consultez notre article d\u00e9di\u00e9 sur\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/boi-tax-incentives-in-thailand\/\">Incitations fiscales du BOI et participation \u00e9trang\u00e8re 100%<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"2-non-tax-incentives\">2. Incitations non fiscales<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Les avantages non fiscaux s&#039;av\u00e8rent souvent tout aussi pr\u00e9cieux que les \u00e9conomies financi\u00e8res, car ils am\u00e9liorent consid\u00e9rablement la libert\u00e9 op\u00e9rationnelle des investisseurs \u00e9trangers\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>100% Propri\u00e9t\u00e9 \u00e9trang\u00e8re\u00a0:<\/strong>\u00a0Les soci\u00e9t\u00e9s BOI peuvent \u00eatre\u00a0<strong>enti\u00e8rement d\u00e9tenue par des \u00e9trangers<\/strong>, contournant ainsi la limite stricte 49% impos\u00e9e par le\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-act\/\">Loi sur les entreprises \u00e9trang\u00e8res<\/a>.<\/li>\n\n<li><strong>Droits de propri\u00e9t\u00e9 fonci\u00e8re\u00a0:<\/strong>\u00a0Contrairement aux soci\u00e9t\u00e9s \u00e9trang\u00e8res classiques, les soci\u00e9t\u00e9s promues par le BOI sont autoris\u00e9es \u00e0\u00a0<strong>terrain propre<\/strong>\u00a0pour les activit\u00e9s commerciales (usines, bureaux, logements du personnel, etc.). Pour en savoir plus, consultez notre\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/property-guide-for-foreigners-in-thailand\/\">guide du droit immobilier<\/a>.<\/li>\n\n<li><strong>Streamlined Visas &amp; <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/work-permit\/\">Permis de travail<\/a>:<\/strong>\u00a0Les soci\u00e9t\u00e9s membres du BOI b\u00e9n\u00e9ficient d&#039;exemptions de quotas et ont acc\u00e8s au\u00a0<strong>Centre d&#039;investissement One Start One Stop (OSOS)<\/strong>\u00a0Pour les visas de r\u00e9sident de longue dur\u00e9e (LTR) et SMART en proc\u00e9dure acc\u00e9l\u00e9r\u00e9e. L&#039;obligation d&#039;embaucher quatre employ\u00e9s tha\u00eflandais pour chaque travailleur \u00e9tranger ne s&#039;applique pas. Voir aussi\u00a0:\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/non-b-business-visa-in-thailand\/\">Guide du visa d&#039;affaires non-B<\/a>\u00a0ET\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/work-permit-in-bangkok\/\">R\u00e8gles relatives aux permis de travail \u00e0 Bangkok<\/a>.<\/li>\n\n<li><strong>Rapatriement des capitaux :<\/strong>\u00a0Autorisation pleine et enti\u00e8re de\u00a0<strong>transf\u00e9rer des devises \u00e9trang\u00e8res<\/strong>\u00a0\u00e0 l&#039;\u00e9tranger sans restriction.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"boi-tax-incentive-categories-2025-2026-framework\">BOI Tax Incentive Categories (2025-2026 Framework)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/boi\/\">BOI<\/a>\u00a0classe les projets en groupes principaux (<strong>A<\/strong>\u00a0ET\u00a0<strong>B<\/strong>) en fonction de leur intensit\u00e9 technologique et de leur importance pour le d\u00e9veloppement national. Le tableau suivant pr\u00e9sente le d\u00e9tail des principaux niveaux d&#039;incitation\u00a0:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Cat\u00e9gorie BOI<\/th><th class=\"has-text-align-left\" data-align=\"left\">Activit\u00e9s cibles<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exemption CIT<\/th><th class=\"has-text-align-left\" data-align=\"left\">Exon\u00e9rations de droits d&#039;importation<\/th><\/tr><\/thead><tbody><tr><td><strong>A1+<\/strong><\/td><td>Technologies de pointe, recherche et d\u00e9veloppement avanc\u00e9s, biologie synth\u00e9tique, carburant d&#039;aviation durable<\/td><td>10-13 Years (No Cap)<\/td><td>Machines et mati\u00e8res premi\u00e8res<\/td><\/tr><tr><td><strong>A1<\/strong><\/td><td>Technologies de pointe strat\u00e9giques, logiciels \u00e0 forte valeur ajout\u00e9e, plateformes num\u00e9riques<\/td><td>8 ans (sans limite)<\/td><td>Machines et mati\u00e8res premi\u00e8res<\/td><\/tr><tr><td><strong>A2<\/strong><\/td><td>Fabrication de haute technologie, infrastructure robuste, \u00e9lectronique de pointe<\/td><td>8 ans (limit\u00e9)<\/td><td>Machines et mati\u00e8res premi\u00e8res<\/td><\/tr><tr><td><strong>A3<\/strong><\/td><td>Activit\u00e9s industrielles \u00e9tablies de moyenne \u00e0 haute technologie<\/td><td>5 ans (limit\u00e9)<\/td><td>Machines et mati\u00e8res premi\u00e8res<\/td><\/tr><tr><td><strong>A4<\/strong><\/td><td>Technologies de base, activit\u00e9s standard promues<\/td><td>3 ans (limit\u00e9)<\/td><td>Machines et mati\u00e8res premi\u00e8res<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>Industries de soutien, services de base, industrie manufacturi\u00e8re g\u00e9n\u00e9rale<\/td><td>Aucune (Am\u00e9liorations au m\u00e9rite)<\/td><td>Machines uniquement<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Source: Thailand BOI Investment Promotion Guide (2025-2026)<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"boi-vs-eec-how-do-the-investment-frameworks-differ\">BOI vs. CEE\u00a0: Quelles sont les diff\u00e9rences entre les cadres d\u2019investissement\u00a0?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Alors que\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">BOI<\/a><\/strong>\u00a0is Thailand\u2019s nationwide investment promotion agency, the\u00a0<strong>Corridor \u00e9conomique oriental (CEE)<\/strong>\u00a0is a geographically targeted initiative focused on three specific provinces, <strong>Chachoengsao, Chonburi et Rayong<\/strong>, to advance the\u00a0<strong>Tha\u00eflande 4.0<\/strong>\u00a0politique industrielle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les principales diff\u00e9rences sont les suivantes\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00c9tendue g\u00e9ographique\u00a0:<\/strong>\u00a0The BOI supports a diverse range of industries across all of Thailand. The EEC is limited to the three eastern provinces, offering additional \u201czone-based\u201d incentives on top of standard BOI benefits.<\/li>\n\n<li><strong>Secteurs d&#039;activit\u00e9 prioritaires\u00a0:<\/strong>\u00a0La CEE cible sp\u00e9cifiquement\u00a0<strong>12 industries \u00e0 courbe en S<\/strong>\u00a0including next-generation automotive, smart electronics, automation &#038; robotics, aviation &#038; logistics, and digital economy. The BOI covers a broader range of promoted activities.<\/li>\n\n<li><strong>Incitations renforc\u00e9es\u00a0:<\/strong>\u00a0Les projets situ\u00e9s dans la CEE peuvent b\u00e9n\u00e9ficier d&#039;exon\u00e9rations prolong\u00e9es de CIT (jusqu&#039;\u00e0 15 ans en combinant les avantages du BOI et de la CEE), de r\u00e9ductions suppl\u00e9mentaires de CIT et d&#039;un acc\u00e8s \u00e0 des infrastructures sp\u00e9ciales, \u00e0 des initiatives de ville intelligente et \u00e0 des zones de libre-\u00e9change.<\/li>\n\n<li><strong>Traitement acc\u00e9l\u00e9r\u00e9\u00a0:<\/strong>\u00a0Les projets EEC b\u00e9n\u00e9ficient d&#039;un guichet unique d\u00e9di\u00e9 et d&#039;une proc\u00e9dure d&#039;approbation acc\u00e9l\u00e9r\u00e9e des baux fonciers pouvant aller jusqu&#039;\u00e0 99 ans dans les zones industrielles d\u00e9sign\u00e9es.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En pratique, de nombreux investisseurs \u00e9trangers font une demande pour\u00a0<strong>Les incitations du BOI et de la CEE<\/strong>\u00a0simultaneously to maximize their benefits, particularly for large-scale manufacturing and technology projects. If you are considering setting up in Thailand\u2019s eastern seaboard, our\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/chonburi-lawyer\/\">Services juridiques de Chonburi<\/a>\u00a0L&#039;\u00e9quipe peut apporter son aide pour les demandes sp\u00e9cifiques \u00e0 la CEE.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"which-industries-are-prioritized-for-maximum-tax-incentives\">Quels secteurs sont prioritaires pour b\u00e9n\u00e9ficier d&#039;incitations fiscales maximales\u00a0?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The BOI frequently updates its list of promoted sectors. For 2025-2026, the focus is heavily on the\u00a0<strong>\u201cNew Economy\u201d<\/strong>\u00a0and industries aligned with Thailand\u2019s national competitiveness goals. Key sectors receiving the highest incentives (Categories A1+ and A1) include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Num\u00e9rique et technologie :<\/strong>\u00a0Centres de donn\u00e9es, services cloud, d\u00e9veloppement logiciel, intelligence artificielle (IA) et plateformes num\u00e9riques.<\/li>\n\n<li><strong>Fabrication de pointe et v\u00e9hicules \u00e9lectriques\u00a0:<\/strong>\u00a0Assemblage de v\u00e9hicules \u00e9lectriques, fabrication de batteries pour v\u00e9hicules \u00e9lectriques, semi-conducteurs et fabrication de circuits imprim\u00e9s (PCB).<\/li>\n\n<li><strong>\u00c9conomie BCG (Bio-Circulaire-Verte) :<\/strong>\u00a0\u00c9nergies renouvelables (valorisation \u00e9nerg\u00e9tique des d\u00e9chets), biotechnologie, dispositifs m\u00e9dicaux, fabrication de produits pharmaceutiques et agritech.<\/li>\n\n<li><strong>Services \u00e0 forte valeur ajout\u00e9e\u00a0:<\/strong>\u00a0International Business Centers (IBC), engineering design, R&#038;D centers, and regional procurement hubs.<\/li>\n\n<li><strong>A\u00e9rospatiale et d\u00e9fense :<\/strong>\u00a0Maintenance, r\u00e9paration et r\u00e9vision des a\u00e9ronefs (MRO) et technologies spatiales.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"thailand-fast-pass-accelerated-boi-approval-for-large-projects\">Tha\u00eflande FastPass\u00a0: proc\u00e9dure d\u2019approbation acc\u00e9l\u00e9r\u00e9e du BOI pour les grands projets<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En 2025, le gouvernement tha\u00eflandais a introduit le\u00a0<strong>\u201cThailand FastPass\u201d<\/strong>\u00a0notification, une mise \u00e0 jour importante de la politique con\u00e7ue pour\u00a0<strong>acc\u00e9l\u00e9rer l&#039;approbation et l&#039;obtention des permis<\/strong>\u00a0pour des projets d&#039;investissement de grande envergure et de haute technologie dont la valeur d\u00e9passe\u00a0<strong>1 milliard de THB<\/strong>\u00a0(environ 28 millions de dollars am\u00e9ricains).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Under the FastPass system, qualifying projects benefit from compressed review timelines across all relevant government agencies, including the BOI, the Department of Business Development, the Revenue Department, and immigration authorities. This initiative directly addresses investor feedback about lengthy bureaucratic processes and signals Thailand\u2019s commitment to competing with regional investment hubs like Singapore and Vietnam.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-boi-application-process-step-by-step\">Le processus de demande aupr\u00e8s du BOI\u00a0: \u00e9tape par \u00e9tape<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Demander\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">Promotion BOI<\/a>\u00a0Cela n\u00e9cessite une planification minutieuse. Voici la proc\u00e9dure standard\u00a0:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 1, Feasibility Study &amp; Preparation:<\/strong><br\/>Assurez-vous que votre activit\u00e9 commerciale correspond aux cat\u00e9gories promues par le BOI et que vous respectez les exigences.\u00a0<strong>exigence minimale de capital<\/strong>\u00a0(g\u00e9n\u00e9ralement 1 million de THB, hors terrain et fonds de roulement).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 2, Submit Application:<\/strong><br\/>Applications are submitted online via the BOI\u2019s\u00a0<strong>Plateforme d&#039;investissement \u00e9lectronique<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 3, Project Evaluation:<\/strong><br\/>Les d\u00e9lais de traitement d\u00e9pendent du montant de l&#039;investissement\u00a0:\u00a0<strong>40 jours ouvrables<\/strong>\u00a0pour les projets inf\u00e9rieurs \u00e0 200 millions de THB,\u00a0<strong>60 jours ouvrables<\/strong>\u00a0for 200 million, 2 billion THB, and\u00a0<strong>90 jours ouvrables<\/strong>\u00a0pour les projets d\u00e9passant 2 milliards de THB.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 4, Approval &amp; Acceptance:<\/strong><br\/>Une fois approuv\u00e9, vous avez\u00a0<strong>1 mois<\/strong>\u00a0to formally accept the BOI\u2019s resolution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 5, Company Registration &amp; Certificate Issuance:<\/strong><br\/>Vous devez\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/register-a-company-in-thailand\/\">immatriculer votre soci\u00e9t\u00e9 tha\u00eflandaise \u00e0 responsabilit\u00e9 limit\u00e9e<\/a>\u00a0dans\u00a0<strong>6 mois<\/strong>\u00a0de l&#039;acceptation et du transfert des capitaux \u00e9trangers requis dans\u00a0<strong>4 mois<\/strong>\u00a0pour recevoir votre officiel\u00a0<strong>Certificat de promotion BOI<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour une pr\u00e9sentation d\u00e9taill\u00e9e, consultez notre guide complet\u00a0:\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">Comment faire une demande d&#039;agr\u00e9ment BOI en Tha\u00eflande<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post-approval-compliance-requirements\">Exigences de conformit\u00e9 apr\u00e8s approbation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019obtention de votre certificat BOI n\u2019est que le d\u00e9but. Pour conserver vos privil\u00e8ges, votre entreprise doit\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Soumettre\u00a0<strong>rapports d&#039;avancement du projet<\/strong>\u00a0\u00e0 6 mois, 1 an et 2 ans apr\u00e8s l&#039;obtention du certificat de promotion.<\/li>\n\n<li>Subir un strict\u00a0<strong>Audit de conformit\u00e9 du BOI<\/strong>\u00a0par un auditeur agr\u00e9\u00e9 apr\u00e8s 3 ans afin de v\u00e9rifier que toutes les conditions d&#039;investissement, d&#039;embauche et d&#039;exploitation ont \u00e9t\u00e9 remplies.<\/li>\n\n<li>Tenir une comptabilit\u00e9 rigoureuse qui distingue clairement les activit\u00e9s commerciales promues des activit\u00e9s non promues.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le non-respect de ces conditions peut entra\u00eener\u00a0<strong>r\u00e9vocation de votre promotion BOI<\/strong>\u00a0et les \u00e9valuations fiscales r\u00e9troactives. Travailler avec un expert\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/business-law-in-thailand\/\">Cabinet d&#039;avocats d&#039;affaires tha\u00eflandais<\/a>\u00a0est essentiel pour rester en conformit\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions-fa-qs\">Foire aux questions (FAQ)<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1772577541485\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Un \u00e9tranger peut-il poss\u00e9der une entreprise (formulaire 100%) en Tha\u00eflande\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Oui. Bien que la norme\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/foreign-business-act\/\">Loi sur les entreprises \u00e9trang\u00e8res<\/a>\u00a0limite la participation \u00e9trang\u00e8re \u00e0 49% dans de nombreux secteurs, obtenant ainsi un\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">Promotion BOI<\/a><\/strong>\u00a0Permet aux investisseurs \u00e9trangers de d\u00e9tenir jusqu&#039;\u00e0 1001 TP3T de parts d&#039;entreprises dans les secteurs \u00e9ligibles. C&#039;est l&#039;un des principaux avantages du cadre du BOI. En savoir plus\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/foreign-ownership-restrictions-in-thailand\/\">Strat\u00e9gies de propri\u00e9t\u00e9 \u00e9trang\u00e8re en Tha\u00eflande<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577542742\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quel est le capital minimum requis pour une soci\u00e9t\u00e9 BOI\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>L&#039;investissement minimum en capital est g\u00e9n\u00e9ralement\u00a0<strong>1 million de THB<\/strong>\u00a0(approximately USD 28,000), excluding the cost of land and working capital. However, certain activities require substantially higher investment thresholds, for example, advanced data center projects may require a minimum of\u00a0<strong>5 milliards de THB<\/strong>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577543378\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">La promotion du BOI me permet-elle d&#039;acheter un terrain en Tha\u00eflande\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Oui. Un avantage majeur non fiscal de la promotion du BOI est l&#039;autorisation de\u00a0<strong>des personnes morales \u00e9trang\u00e8res peuvent poss\u00e9der des terres<\/strong>\u00a0strictement dans le but de r\u00e9aliser l&#039;activit\u00e9 commerciale promue, telle que la construction d&#039;une usine, d&#039;un immeuble de bureaux ou de logements pour les travailleurs. Pour en savoir plus sur les droits immobiliers, consultez notre\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/property-guide-for-foreigners-in-thailand\/\">droit de la propri\u00e9t\u00e9 en Tha\u00eflande<\/a>\u00a0guide.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577588977\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Combien de temps dure la proc\u00e9dure de demande aupr\u00e8s du BOI\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>En r\u00e8gle g\u00e9n\u00e9rale, le BOI \u00e9value les demandes dans le cadre de\u00a0<strong>40 \u00e0 90 jours ouvrables<\/strong>\u00a0Le d\u00e9lai de traitement, \u00e0 compter de la date de soumission d&#039;un dossier complet, d\u00e9pend de l&#039;envergure et de la complexit\u00e9 de l&#039;investissement. Le nouveau syst\u00e8me Thailand FastPass permet de r\u00e9duire encore davantage les d\u00e9lais de qualification des projets de grande envergure. Pour une description d\u00e9taill\u00e9e, consultez la section suivante\u00a0:\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/board-of-investment-in-thailand\/\">Comment faire une demande d&#039;agr\u00e9ment BOI en Tha\u00eflande<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577589730\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Dois-je encore embaucher 4 employ\u00e9s tha\u00eflandais pour chaque employ\u00e9 \u00e9tranger ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. Les entreprises promues par le BOI sont\u00a0<strong>exempt\u00e9 du ratio standard de 4:1 entre l&#039;emploi des Tha\u00eflandais et celui des \u00e9trangers<\/strong>, allowing you to hire the foreign experts and skilled workers your project needs without strict quotas. Work permit and visa applications are also expedited through the BOI\u2019s One Start One Stop Investment Center (OSOS). See also:\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/self-sponsoring-your-work-permit-in-thailand\/\">Autofinancement de votre permis de travail<\/a>\u00a0ET\u00a0<a href=\"https:\/\/www.thailawonline.com\/fr\/thailands-new-electronic-work-permit-system-a-complete-guide-for-expatriates\/\">Thailand\u2019s Electronic Work Permit System<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577619226\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Que se passe-t-il si mon projet ne remplit pas les conditions du BOI\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Si votre entreprise ne remplit pas les conditions sp\u00e9cifi\u00e9es dans votre certificat de promotion (telles que l&#039;investissement minimum, les objectifs d&#039;embauche ou les \u00e9tapes op\u00e9rationnelles), le BOI peut\u00a0<strong>r\u00e9voquez votre promotion<\/strong>. Cela peut entra\u00eener des obligations fiscales r\u00e9troactives, la perte de droits de propri\u00e9t\u00e9 \u00e0 l&#039;\u00e9tranger et des p\u00e9nalit\u00e9s potentielles.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577620045\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Puis-je solliciter \u00e0 la fois les incitations du BOI et de la CEE\u00a0?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Oui. Les projets situ\u00e9s dans les provinces d\u00e9sign\u00e9es du CEE (Chachoengsao, Chonburi et Rayong) peuvent faire une demande.\u00a0<strong>Les incitations du BOI et de la CEE simultan\u00e9ment<\/strong>, ce qui pourrait permettre d\u2019\u00e9tendre les exemptions d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 15 ans et d\u2019acc\u00e9der \u00e0 des avantages suppl\u00e9mentaires li\u00e9s au zonage.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"can-a-foreigner-own-100-of-a-business-in-thailand\">Pr\u00eat \u00e0 investir en Tha\u00eflande ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand\u2019s BOI incentives offer a highly lucrative pathway for international business expansion into one of Southeast Asia\u2019s most dynamic economies. However, the legal framework, application process, and long-term compliance reporting require careful navigation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En partenariat avec des conseillers juridiques et fiscaux locaux exp\u00e9riment\u00e9s<\/strong>\u00a0Il est fortement recommand\u00e9 de suivre ces instructions pour g\u00e9rer efficacement le processus de candidature, optimiser votre programme de primes et assurer la prosp\u00e9rit\u00e9 de votre entreprise \u00e0 long terme.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Liens : <a href=\"https:\/\/www.boi.go.th\/en\/intro\/\" rel=\"noopener\" target=\"_blank\">BOI Tha\u00eflande <\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>If you are planning to start or expand a business in Southeast Asia, Thailand offers one of the most attractive [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":477,"parent":0,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","rank_math_focus_keyword":"boi penalties reduced or waived thailand","rank_math_title":"BOI Benefits in Thailand: Incentives - ThaiLawOnline","rank_math_description":"What BOI promotion gives a Thai company: corporate tax holidays, duty relief, land and visa privileges, priority sectors, and how BOI compares with EEC.","rank_math_breadcrumb_title":"Thailand BOI"},"class_list":["post-83","page","type-page","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/83","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=83"}],"version-history":[{"count":8,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/83\/revisions"}],"predecessor-version":[{"id":6900,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/83\/revisions\/6900"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/477"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=83"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}