{"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":"2026-11-02T22:22:12","modified_gmt":"2026-11-02T15:22:12","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":"\n<p class=\"wp-block-paragraph\">If you are planning to start or expand a business in Southeast Asia, Thailand offers one of the most attractive investment landscapes in the region. At the core of this appeal is the\u00a0<strong>Thailand Board of Investment (BOI)<\/strong>, a government agency under the Office of the Prime Minister that has been promoting foreign direct investment for over six decades. Understanding the BOI benefits in Thailand can significantly impact your investment decisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you are a startup founder, a technology pioneer, or a multinational corporation, securing a\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">Thailand BOI promotion<\/a><\/strong>\u00a0can be a game-changer. It unlocks unparalleled tax relief, grants\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/foreign-ownership-restrictions-in-thailand\/\">100% foreign ownership<\/a><\/strong>, and removes notorious bureaucratic red tape that has historically made investing in Thailand a complex undertaking.<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img alt=\"BOI benefits in Thailand\" class=\"wp-image-31294 tlo-responsive-img\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/benefits-boi-thailand.webp\"\/><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">This guide breaks down everything you need to know about\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/boi-tax-incentives-in-thailand\/\">BOI tax incentives in Thailand<\/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 of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#what-is-a-boi-company-in-thailand\">What Is a BOI Company in Thailand?<\/a><\/li><li class=\"\"><a href=\"#boi-benefits-in-thailand\">Understanding the BOI Benefits in Thailand<\/a><\/li><li class=\"\"><a href=\"#top-benefits-of-thailand-boi-promotion\">Top Benefits of Thailand BOI Promotion<\/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. EEC: How Do the Investment Frameworks Differ?<\/a><\/li><li class=\"\"><a href=\"#which-industries-are-prioritized-for-maximum-tax-incentives\">Which Industries Are Prioritized for Maximum Tax Incentives?<\/a><\/li><li class=\"\"><a href=\"#thailand-fast-pass-accelerated-boi-approval-for-large-projects\">Thailand FastPass: Accelerated BOI Approval for Large Projects<\/a><\/li><li class=\"\"><a href=\"#the-boi-application-process-step-by-step\">The BOI Application Process: Step by Step<\/a><\/li><li class=\"\"><a href=\"#post-approval-compliance-requirements\">Post-Approval Compliance Requirements<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions-fa-qs\">Frequently Asked Questions (FAQs)<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 16 September 2026; foreign-staff section added 3 October 2026 from Office of the BOI Announcement No. Por. 8\/2568, read in Thai.<\/strong> The statutory incentives on this page were read in Thai against the <strong>Investment Promotion Act B.E. 2520<\/strong>, as amended up to the Investment Promotion Act (No. 4) B.E. 2560: sections 25 and 26 (foreign experts and their work permits), 27 (land), 28, 30, 30\/1 and 36 (import duties), 31 and 31\/1 (corporate income tax exemption of up to 8 and, for advanced technology, innovation or R&#038;D, up to 13 years), 34 (dividends), 35 (zone-based reductions and deductions) and 37 (remittance). Sections 4 and 12 of the <strong>Foreign Business Act B.E. 2542<\/strong> were read for foreign ownership. <strong>Not verified, because they come from BOI announcements and policy rather than the Acts:<\/strong> the category table and its caps, the priority sectors, the application timelines and reporting schedule, the minimum capital figures, Thailand FastPass, the four-to-one employment ratio, and the EEC figures. Re-checked on 10 October 2026: section 24 of the Competitiveness Enhancement Act for Targeted Industries B.E. 2560 and sections 56 and 59 of the Eastern Economic Corridor Act B.E. 2561 read in Thai for the 15-year ceiling.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-a-boi-company-in-thailand\">What Is a BOI Company in Thailand?<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"boi-benefits-in-thailand\">Understanding the BOI Benefits in Thailand<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A\u00a0<strong>BOI company<\/strong>\u00a0is a business entity registered in Thailand that has been granted an\u00a0<strong>investment promotion certificate<\/strong>\u00a0by the Board of Investment. The BOI\u2019s primary goal is to attract\u00a0<strong>foreign direct investment (FDI)<\/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>foreign-owned businesses in Thailand<\/strong>\u00a0under the\u00a0<a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-business-act\/\">Foreign Business Act<\/a>\u00a0(B.E. 2542). For a broader overview of how foreign companies navigate these restrictions, see our guide on\u00a0<a href=\"https:\/\/www.thailawonline.com\/foreign-ownership-restrictions-in-thailand\/\">foreign ownership strategies in Thailand<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"top-benefits-of-thailand-boi-promotion\">Top Benefits of Thailand BOI Promotion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The incentives offered by the BOI are broadly divided into two categories:\u00a0<strong>Tax Incentives<\/strong>\u00a0and\u00a0<strong>Non-Tax Incentives<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"1-tax-incentives\">1. Tax Incentives<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">For many investors, the fiscal benefits are the primary draw of a BOI promotion. Depending on your business activity and project location, you can receive:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.thailawonline.com\/glossary\/corporate-income-tax\/\">Corporate Income Tax<\/a> (CIT) Exemption:<\/strong>\u00a0Up to\u00a0<strong>13 years<\/strong>\u00a0of full\u00a0<a href=\"https:\/\/www.thailawonline.com\/corporate-tax-in-thailand\/\">corporate income tax<\/a>\u00a0exemption for the highest-priority activities (Category A1+).<\/li>\n\n<li><strong>CIT Reductions:<\/strong>\u00a0A\u00a0<strong>50% reduction<\/strong>\u00a0in CIT for up to 5 years after the initial tax holiday expires, available to projects located in an investment promotion zone that the Board designates by notice in the Royal Gazette (section 35(1) of the Investment Promotion Act B.E. 2520).<\/li>\n\n<li><strong>Import Duty Exemptions:<\/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 Deductions:<\/strong>\u00a0Projects in a designated investment promotion zone can deduct\u00a0<strong>twice the cost<\/strong>\u00a0of transportation, electricity, and water supply expenses, on the conditions and for the period the Board sets (section 35(2)).<\/li>\n\n<li><strong>Dividend Exemption:<\/strong>\u00a0Dividends derived from promoted activities are exempt from tax during the CIT exemption period.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For a deeper look at tax savings, read our dedicated article on\u00a0<a href=\"https:\/\/www.thailawonline.com\/boi-tax-incentives-in-thailand\/\">BOI tax incentives and 100% foreign ownership<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"2-non-tax-incentives\">2. Non-Tax Incentives<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non-tax privileges often prove to be just as valuable as financial savings, as they drastically improve operational freedom for foreign investors:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>100% Foreign Ownership:<\/strong>\u00a0BOI companies can be\u00a0<strong>wholly foreign-owned<\/strong>. A company is foreign under the\u00a0<a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-business-act\/\">Foreign Business Act<\/a>\u00a0once foreigners hold half or more of its capital (section 4). A promoted foreign company whose business is on List 2 or List 3 of that Act notifies the Department of Business Development, receives a certificate within 30 days, and is then exempt from most of the Act for as long as the business stays promoted (section 12). The exemption does not reach List 1 businesses.<\/li>\n\n<li><strong>Land Ownership Rights:<\/strong>\u00a0Unlike regular foreign companies, BOI-promoted companies are permitted to\u00a0<strong>own land<\/strong>\u00a0for the promoted business, in the amount the Board approves, even above limits in other laws (section 27). A foreign promoted company that stops or transfers the promoted business must dispose of that land within one year, or the Department of Lands may dispose of it. Learn more in our\u00a0<a href=\"https:\/\/www.thailawonline.com\/property-guide-for-foreigners-in-thailand\/\">property law guide<\/a>.<\/li>\n\n<li><strong>Streamlined Visas &amp; <a href=\"https:\/\/www.thailawonline.com\/glossary\/work-permit\/\">Work Permits<\/a>:<\/strong>\u00a0BOI companies enjoy quota exemptions and have access to the\u00a0<strong>One Start One Stop Investment Center (OSOS)<\/strong>\u00a0for expedited Long-Term Resident (LTR) and SMART visas. The standard requirement of hiring four Thai employees for every one foreign worker does not apply, but the BOI&#8217;s own foreign-staff criteria do (see below). See also:\u00a0<a href=\"https:\/\/www.thailawonline.com\/non-b-business-visa-in-thailand\/\">Non-B Business Visa guide<\/a>\u00a0and\u00a0<a href=\"https:\/\/www.thailawonline.com\/work-permit-in-bangkok\/\">Work Permit rules in Bangkok<\/a>.<\/li>\n\n<li><strong>Capital Repatriation:<\/strong>\u00a0Permission for a promoted person or investor domiciled outside Thailand to\u00a0<strong>remit foreign currency<\/strong>\u00a0abroad for invested capital and the dividends on it, approved foreign loans and their interest, and payments under approved contracts (section 37). It is not unlimited: in a balance-of-payments difficulty the Bank of Thailand may restrict remittances temporarily, though not below 20% a year of capital brought in more than two years earlier, or 15% a year of that capital as dividends.<\/li>\n<\/ul>\n\n\n<style data-noptimize=\"1\">.tlo-lb{border:2px solid #1E3455;background:#fff;margin:28px 0;font-size:16px;line-height:1.55;color:#1b1b1b}.tlo-lb h2.tlo-lb-h{background:#1E3455;color:#fff;font-size:19px;line-height:1.3;margin:0;padding:12px 16px}.tlo-lb-tabs{position:relative;padding-top:44px;background:#fff}.tlo-lb-tab>summary{position:absolute;top:0;width:33.334%;height:44px;line-height:44px;text-align:center;font-weight:700;cursor:pointer;list-style:none;background:#eef0f4;color:#1E3455;box-sizing:border-box;border-bottom:3px solid #1E3455}.tlo-lb-tab>summary::-webkit-details-marker{display:none}.tlo-lb-tab:nth-of-type(1)>summary{left:0}.tlo-lb-tab:nth-of-type(2)>summary{left:33.333%}.tlo-lb-tab:nth-of-type(3)>summary{left:66.666%}.tlo-lb-tab[open]>summary{background:#fff;border-bottom-color:#FECB01}.tlo-lb summary:focus-visible,.tlo-lb a:focus-visible{outline:3px solid #FECB01;outline-offset:-3px}.tlo-lb-sec{padding:14px 16px;border-bottom:1px solid #dfe2e8}.tlo-lb-sec h3{font-size:17px;line-height:1.35;margin:0 0 4px;color:#1E3455}.tlo-lb-sec h3 small{font-weight:400;color:#555;font-size:14px}.tlo-lb-sec p{margin:0 0 8px}.tlo-lb-text{white-space:pre-line;border-left:3px solid #FECB01;padding-left:12px;margin:0 0 6px}.tlo-lb-note{font-size:13px;color:#555;font-style:italic}.tlo-lb-badge{display:inline-block;background:#FECB01;color:#1E3455;font-size:12px;font-weight:700;padding:1px 7px;margin-left:6px}.tlo-lb-fold{margin:0 0 8px}.tlo-lb-fold>summary{cursor:pointer;color:#1E3455;font-size:14px;font-weight:700;margin-bottom:6px}.tlo-lb-links a{margin-right:14px;font-size:14px}.tlo-lb-cases,.tlo-lb-src{padding:14px 16px;background:#f6f7f9;border-top:1px solid #dfe2e8}.tlo-lb-cases h3,.tlo-lb-src h3{font-size:15px;margin:0 0 6px;color:#1E3455}.tlo-lb-cases ul,.tlo-lb-src ul{margin:0;padding:0 0 0 18px;font-size:14px}.tlo-al{font-size:14px;line-height:1.5;color:#444;margin:0 0 18px}.tlo-al details{margin-top:4px}.tlo-al summary{cursor:pointer;color:#1E3455}.tlo-al ul{margin:6px 0 0 18px;padding:0}@media print{.tlo-lb{border:1px solid #000}.tlo-lb-tabs{padding-top:0}.tlo-lb-tab>summary{position:static;width:auto;height:auto;line-height:1.4;text-align:left;background:none;border:0}.tlo-lb details::details-content{content-visibility:visible;display:block}.tlo-lb-links a{color:#000}}<\/style><script data-noptimize=\"1\" data-no-optimize=\"1\">document.addEventListener(\"DOMContentLoaded\",function(){(function(){var b=document.querySelectorAll(\".tlo-lb-tabs\");b.forEach(function(g){var t=g.querySelectorAll(\":scope>details\");t.forEach(function(d){d.firstElementChild.addEventListener(\"click\",function(e){if(d.open){e.preventDefault()}})})});var s=[];addEventListener(\"beforeprint\",function(){s=[];document.querySelectorAll(\".tlo-lb details\").forEach(function(d){s.push([d,d.open,d.getAttribute(\"name\")]);d.removeAttribute(\"name\");d.open=true})});addEventListener(\"afterprint\",function(){s.forEach(function(x){x[0].open=x[1];if(x[2]){x[0].setAttribute(\"name\",x[2])}})})})();});<\/script><section class=\"tlo-lb notranslate\" data-no-translation data-no-dynamic-translation translate=\"no\" aria-label=\"Le droit applicable \u00e0 cette page\"><h2 class=\"tlo-lb-h\">Le droit applicable \u00e0 cette page<\/h2><div class=\"tlo-lb-tabs\"><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"en\" data-no-translation><summary>English<\/summary><div class=\"tlo-lb-sec\"><h3>Section 31 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A promoted person will be exempted from corporate income tax on net profit derived from carrying on the promoted activity, as prescribed by notification of the Board. For this purpose, the exemption shall be determined as a proportion of the investment capital excluding the cost of land and working capital, and must be for a period not exceeding 8 years from the date on which income from that activity first arises. Where an activity is one of special importance and benefit to the country as prescribed by notification of the Board, the promoted person in that activity shall be exempted from corporate income tax on net profit derived from carrying on the promoted activity for a period set by the Board, which must not exceed 8 years from the date on which income from that activity first arises. Income to be included in computing net profit from carrying on the activity under paragraph one or paragraph two, as the case may be, shall include income from the sale of by-products and income from the sale of semi-finished goods, as the Board considers appropriate. Where the activity incurs a loss during the period of corporate income tax exemption under paragraph one or paragraph two, as the case may be, the Board may permit the promoted person to deduct the annual loss incurred during that period from net profit arising after the exemption period, for a period not exceeding 5 years from the end of that period, and the deduction may be taken from the net profit of any one year or of several years. The computation of investment capital under paragraph one shall follow the rules and procedures prescribed by notification of the Board.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 31\/1 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">To promote the country&#039;s potential and the development of its competitiveness, for activities using advanced technology and innovation, or research and development activities, as prescribed by notification of the Board, the Board may permit a promoted person to be exempted from corporate income tax on net profit derived from carrying on the promoted activity for a period not exceeding 13 years from the date on which income from that activity first arises. That exemption may also be set as a proportion of the investment capital excluding the cost of land and working capital. Income to be included in computing net profit from carrying on the activity under paragraph one shall include income from the sale of by-products and income from the sale of semi-finished goods, as the Board considers appropriate. Where the activity incurs a loss during the period of corporate income tax exemption under paragraph one, the Board may permit the promoted person to deduct the annual loss incurred during that period from net profit arising after the exemption period, for a period not exceeding 5 years from the end of that period, and the deduction may be taken from the net profit of any one year or of several years. The computation of investment capital under paragraph one shall follow the rules and procedures prescribed by notification of the Board.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 35 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">To promote investment in any locality or area, the Board may designate that locality or area as an investment promotion zone by notification in the Government Gazette. In addition to the rights and benefits under other sections, the Board shall have the power to grant a promoted person carrying on a promoted activity in a locality or area designated under paragraph one any one or more of the following special rights and benefits: (1) a reduction of corporate income tax on net profit derived from the investment at the rate of fifty per cent of the normal rate for a period not exceeding five years, counted from the date on which the period under section 31 paragraph one or paragraph two, as the case may be, ends, or from the date on which income from the promoted activity is first derived where the promoted person is not exempt from corporate income tax; (2) permission to deduct twice the amount of transportation, electricity and water supply costs incurred by the promoted person as expenses in carrying on the promoted activity, for the purpose of computing corporate income tax, in accordance with the conditions, procedures and period prescribed by the Board; (3) permission to deduct from net profit the money invested by the promoted person in installing or constructing facilities for carrying on the promoted activity, under the criteria prescribed by the Board, in a total amount not exceeding twenty-five per cent of the money invested therein, the promoted person being entitled to elect to deduct it from the net profit of any one or more years within ten years from the date on which income from the investment is derived, in addition to normal depreciation.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 12 <small>Foreign Business Act B.E. 2542<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Where a business of an alien that has received investment promotion under the law on investment promotion, or has received written permission to carry on industry or export trade under the law on the Industrial Estate Authority of Thailand or under another law, is a business listed in List Two or List Three annexed to this Act, the alien shall notify the Director-General in order to request a certificate. Once the Director-General or a competent official assigned by the Director-General has verified the correctness of the investment promotion certificate or the permit, the Director-General shall issue the certificate promptly, but not later than 30 days from the date of receiving notification of the grant of the investment promotion certificate or the permit, as the case may be. In this case the alien is exempt from the application of this Act, except sections 21, 22, 39, 40 and 42, for the whole period during which the business has received investment promotion or permission to carry on industry or export trade, as the case may be. The issue of a certificate under paragraph 1 shall be in accordance with the rules and procedures prescribed by the Director-General.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 27 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A promoted person will be permitted to own land for the purpose of carrying on the promoted activity, in the amount the Board considers appropriate, even if this exceeds the limit that may be held under other laws. Where a promoted person who is an alien under the Land Code ceases the promoted activity or transfers it to another person, the promoted person must dispose of the land it was permitted to own within 1 year from the date of the cessation or transfer; otherwise the Director-General of the Department of Lands has the power to dispose of that land under the Land Code.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 34 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Dividends from a promoted activity which is exempt from corporate income tax under section 31 and section 31\/1 shall be exempt from inclusion in the computation of income tax throughout the period in which the promoted person is exempt from such corporate income tax. Dividends exempt from income tax under paragraph one, if paid within six months from the date on which the income tax exemption period ends, shall also be exempt under paragraph one.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 28 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A promoted person will be exempted from import duty on machinery approved by the Board, but the machinery must not be machinery that can be produced or assembled in the Kingdom, of a quality close to that of the kind produced abroad, and in a quantity sufficient to be procured for use. Paragraph two: (repealed).<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 25 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Subject to the law on immigration, only to the extent that this Act does not provide otherwise, a promoted person shall be permitted to bring into the Kingdom aliens who are: (1) skilled workers; (2) experts; (3) spouses and dependants of the persons in (1) and (2), in the numbers and for the periods of stay in the Kingdom that the Board considers appropriate, even if this exceeds the quota or period of stay provided in the law on immigration.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"th\" data-no-translation><summary>\u0e44\u0e17\u0e22<\/summary><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 31 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p 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class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 31\/1 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e28\u0e31\u0e01\u0e22\u0e20\u0e32\u0e1e\u0e41\u0e25\u0e30\u0e01\u0e32\u0e23\u0e1e\u0e31\u0e12\u0e19\u0e32\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e43\u0e19\u0e01\u0e32\u0e23\u0e41\u0e02\u0e48\u0e07\u0e02\u0e31\u0e19\u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e43\u0e0a\u0e49\u0e40\u0e17\u0e04\u0e42\u0e19\u0e42\u0e25\u0e22\u0e35\u0e41\u0e25\u0e30\u0e19\u0e27\u0e31\u0e15\u0e01\u0e23\u0e23\u0e21\u0e02\u0e31\u0e49\u0e19\u0e2a\u0e39\u0e07 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e27\u0e34\u0e08\u0e31\u0e22\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32 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class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 35 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e43\u0e19\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e02\u0e15\u0e1e\u0e37\u0e49\u0e19\u0e17\u0e35\u0e48\u0e43\u0e14 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\u0e19\u0e2d\u0e01\u0e40\u0e2b\u0e19\u0e37\u0e2d\u0e44\u0e1b\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e04\u0e48\u0e32\u0e40\u0e2a\u0e37\u0e48\u0e2d\u0e21\u0e23\u0e32\u0e04\u0e32\u0e15\u0e32\u0e21\u0e1b\u0e01\u0e15\u0e34<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 12 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e02\u0e2d\u0e07\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27 \u0e1e.\u0e28. 2542<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p 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\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e43\u0e0a\u0e49\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e19\u0e35\u0e49 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e52\u0e51 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e52\u0e52 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e59 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 \u0e41\u0e25\u0e30\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52 \u0e15\u0e25\u0e2d\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e19\u0e31\u0e49\u0e19\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e2d\u0e38\u0e15\u0e2a\u0e32\u0e2b\u0e01\u0e23\u0e23\u0e21\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e2d\u0e2d\u0e01 \u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e01\u0e23\u0e13\u0e35\n\u0e01\u0e32\u0e23\u0e2d\u0e2d\u0e01\u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e41\u0e25\u0e30\u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 27 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e1c\u0e39\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e08\u0e30\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e01\u0e23\u0e23\u0e21\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e43\u0e19\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e40\u0e2b\u0e47\u0e19\u0e2a\u0e21\u0e04\u0e27\u0e23 \u0e41\u0e21\u0e49\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e01\u0e34\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e17\u0e35\u0e48\u0e08\u0e30\u0e1e\u0e36\u0e07\u0e21\u0e35\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2d\u0e37\u0e48\u0e19\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e15\u0e32\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e40\u0e25\u0e34\u0e01\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e2d\u0e19\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e19\u0e31\u0e49\u0e19\u0e43\u0e2b\u0e49\u0e41\u0e01\u0e48\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19 \u0e1c\u0e39\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e15\u0e49\u0e2d\u0e07\u0e08\u0e33\u0e2b\u0e19\u0e48\u0e32\u0e22\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e01\u0e23\u0e23\u0e21\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e40\u0e25\u0e34\u0e01\u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e2d\u0e19\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23 \u0e21\u0e34\u0e09\u0e30\u0e19\u0e31\u0e49\u0e19\u0e43\u0e2b\u0e49\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e23\u0e21\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e08\u0e33\u0e2b\u0e19\u0e48\u0e32\u0e22\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e15\u0e32\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 34 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e31\u0e19\u0e1c\u0e25\u0e08\u0e32\u0e01\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e0b\u0e36\u0e48\u0e07\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e51 \u0e41\u0e25\u0e30\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e51\/\u0e51 \u0e43\u0e2b\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e25\u0e2d\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\n\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e31\u0e19\u0e1c\u0e25\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e16\u0e49\u0e32\u0e44\u0e14\u0e49\u0e08\u0e48\u0e32\u0e22\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2b\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e1e\u0e49\u0e19\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e01\u0e47\u0e43\u0e2b\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 28 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e1c\u0e39\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e08\u0e30\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e2d\u0e32\u0e01\u0e23\u0e02\u0e32\u0e40\u0e02\u0e49\u0e32\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e31\u0e01\u0e23\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34 \u0e41\u0e15\u0e48\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e31\u0e01\u0e23\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e44\u0e21\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e31\u0e01\u0e23\u0e17\u0e35\u0e48\u0e1c\u0e25\u0e34\u0e15\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e44\u0e14\u0e49\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23 \u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e04\u0e38\u0e13\u0e20\u0e32\u0e1e\u0e43\u0e01\u0e25\u0e49\u0e40\u0e04\u0e35\u0e22\u0e07\u0e01\u0e31\u0e19\u0e01\u0e31\u0e1a\u0e0a\u0e19\u0e34\u0e14\u0e17\u0e35\u0e48\u0e1c\u0e25\u0e34\u0e15\u0e43\u0e19\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28 \u0e41\u0e25\u0e30\u0e21\u0e35\u0e1b\u0e23\u0e34\u0e21\u0e32\u0e13\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e1e\u0e2d\u0e17\u0e35\u0e48\u0e08\u0e30\u0e08\u0e31\u0e14\u0e2b\u0e32\u0e21\u0e32\u0e43\u0e0a\u0e49\u0e44\u0e14\u0e49\n\u0e27\u0e23\u0e23\u0e04\u0e2a\u0e2d\u0e07 (\u0e22\u0e01\u0e40\u0e25\u0e34\u0e01)<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 25 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e20\u0e32\u0e22\u0e43\u0e15\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e40\u0e17\u0e48\u0e32\u0e17\u0e35\u0e48\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e19\u0e35\u0e49\u0e21\u0e34\u0e44\u0e14\u0e49\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19 \u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e19\u0e33\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\n(\u0e51) \u0e0a\u0e48\u0e32\u0e07\u0e1d\u0e35\u0e21\u0e37\u0e2d\n(\u0e52) \u0e1c\u0e39\u0e49\u0e0a\u0e33\u0e19\u0e32\u0e0d\u0e01\u0e32\u0e23\n(\u0e53) \u0e04\u0e39\u0e48\u0e2a\u0e21\u0e23\u0e2a\u0e41\u0e25\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e0b\u0e36\u0e48\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e02\u0e2d\u0e07\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e19 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52)\n\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e41\u0e25\u0e30\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e17\u0e48\u0e32\u0e17\u0e35\u0e48\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e40\u0e2b\u0e47\u0e19\u0e2a\u0e21\u0e04\u0e27\u0e23 \u0e41\u0e21\u0e49\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e01\u0e34\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e08\u0e33\u0e19\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e43\u0e19\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"fr\" data-no-translation open><summary>Fran\u00e7ais<\/summary><div class=\"tlo-lb-sec\"><h3>Article 31 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Exon\u00e9ration de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s sur le b\u00e9n\u00e9fice net de l&#039;activit\u00e9 promue, proportionnelle \u00e0 l&#039;investissement hors terrain et fonds de roulement, sauf activit\u00e9s sp\u00e9ciales, pendant 8 ans au plus d\u00e8s les premiers revenus ; les pertes peuvent, sur autorisation du Conseil, \u00eatre d\u00e9duites pendant 5 ans au plus ensuite.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 31\/1 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Pour les activit\u00e9s d\u00e9sign\u00e9es de technologie avanc\u00e9e, d&#039;innovation ou de recherche et d\u00e9veloppement, le Conseil peut accorder une exon\u00e9ration d&#039;imp\u00f4t sur les soci\u00e9t\u00e9s de 13 ans au plus d\u00e8s les premiers revenus, \u00e9ventuellement proportionnelle \u00e0 l&#039;investissement ; les pertes sont d\u00e9ductibles sur autorisation pendant 5 ans au plus ensuite.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 35 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>La Commission peut cr\u00e9er des zones de promotion et y accorder en sus, \u00e0 ses conditions : (1) imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 demi-taux cinq ans au plus, apr\u00e8s l&#039;exon\u00e9ration ou d\u00e8s les premiers revenus ; (2) double d\u00e9duction du transport, de l&#039;\u00e9lectricit\u00e9 et de l&#039;eau ; (3) d\u00e9duction des installations jusqu&#039;\u00e0 25 % de l&#039;investissement, sur dix ans, outre l&#039;amortissement.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 12 <small>Foreign Business Act B.E. 2542<\/small><\/h3><p>L&#039;\u00e9tranger dont l&#039;activit\u00e9 des listes 2 ou 3 b\u00e9n\u00e9ficie d&#039;une promotion des investissements ou d&#039;un permis industriel ou d&#039;exportation demande au Directeur g\u00e9n\u00e9ral un certificat, d\u00e9livr\u00e9 sous 30 jours; il est alors exempt\u00e9 de la loi, sauf les articles 21, 22, 39, 40 et 42, pendant cet avantage.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 27 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Le b\u00e9n\u00e9ficiaire est autoris\u00e9 \u00e0 poss\u00e9der des terrains pour l&#039;activit\u00e9 promue, dans la superficie jug\u00e9e appropri\u00e9e par le Conseil, m\u00eame au-del\u00e0 des limites l\u00e9gales ; s&#039;il est \u00e9tranger et cesse ou c\u00e8de l&#039;activit\u00e9, il doit les c\u00e9der dans l&#039;ann\u00e9e, sinon le directeur g\u00e9n\u00e9ral des Terres peut y proc\u00e9der.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 34 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Les dividendes d&#039;une activit\u00e9 promue exon\u00e9r\u00e9e d&#039;imp\u00f4t sur les soci\u00e9t\u00e9s (art. 31 et 31\/1) sont exclus du revenu imposable pendant toute la dur\u00e9e de l&#039;exon\u00e9ration. Cette exon\u00e9ration s&#039;applique aussi aux dividendes vers\u00e9s dans les six mois suivant la fin de cette p\u00e9riode.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 28 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Le b\u00e9n\u00e9ficiaire est exon\u00e9r\u00e9 de droits d&#039;importation sur les machines approuv\u00e9es par le Conseil, \u00e0 condition qu&#039;elles ne puissent pas \u00eatre produites ou assembl\u00e9es en Tha\u00eflande en qualit\u00e9 comparable aux machines \u00e9trang\u00e8res et en quantit\u00e9 suffisante.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 25 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Sous r\u00e9serve du droit de l&#039;immigration, sauf disposition contraire de la pr\u00e9sente loi, le b\u00e9n\u00e9ficiaire peut faire entrer des techniciens et experts \u00e9trangers, leurs conjoints et personnes \u00e0 charge, selon le nombre et la dur\u00e9e de s\u00e9jour fix\u00e9s par le Conseil, m\u00eame au-del\u00e0 des limites l\u00e9gales.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><\/details><\/div><div class=\"tlo-lb-src\"><h3>Sources<\/h3><ul><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Investment Promotion Act B.E. 2520<\/a>, consult\u00e9 le 2 novembre 2026<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">Foreign Business Act B.E. 2542<\/a>, consult\u00e9 le 2 novembre 2026<\/li><\/ul><\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\" id=\"foreign-staff-rules-por-8-2568\">Foreign staff rules under BOI Announcement Por. 8\/2568<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The exemption from the <a href=\"https:\/\/www.thailawonline.com\/glossary\/four-to-one-ratio\/\">four-to-one ratio<\/a> does not mean unlimited foreign hiring. The Office of the Board of Investment applies its own criteria to every foreign position in a promoted company, set by Announcement No. Por. 8\/2568 of 5 June 2025, made under sections 25 and 26 of the Investment Promotion Act. It replaced Announcement No. Por. 3\/2567.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Approval per position.<\/strong> A foreign position is approved where qualified Thai staff are in short supply, normally for up to two years at a time: one year for trade and investment support offices and business process outsourcing, four years for international headquarters, international trading and business centres, research and development, targeted technology and electronic design activities, and for science and technology researchers.<\/li>\n\n<li><strong>The 70% rule.<\/strong> A manufacturing company that employs more than 100 people in total must keep Thai staff at 70% or more of its workforce. Manufacturing companies below that size and service activities are not bound by the ratio, and a manufacturing project of significant importance may ask the Board for an exception.<\/li>\n\n<li><strong>Minimum average monthly income.<\/strong> Executive: 150,000 baht, with a minimum age of 27 and five years&#8217; experience (waived for the Chairman, President, CEO and Managing Director). Management: 75,000 baht, or 50,000 baht with a bachelor&#8217;s degree. Operational staff: 50,000 baht. Engineer, information technology specialist or science researcher: 75,000 baht, or 50,000 baht with a degree in the field. Workstation-based operator in business process outsourcing: 35,000 baht.<\/li>\n\n<li><strong>Short assignments.<\/strong> A position approved for a stay of six months or less is exempt from both the 70% rule and the income floor.<\/li>\n\n<li><strong>After full operation.<\/strong> Once the project receives full operation approval, the company must reduce foreign operational staff to a level the Office considers appropriate.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The rules apply from 1 October 2025 to projects whose promotion certificate was issued on or after 5 June 2025, and from 1 January 2026 to projects certified before that date. Income is assessed on the employment contract and, on renewal, on the employer&#8217;s P.N.D.1 Kor withholding return. Source: Office of the Board of Investment Announcement No. Por. 8\/2568, read in Thai and in the Office&#8217;s English translation. For the tax side, see <a href=\"https:\/\/www.thailawonline.com\/boi-tax-incentives-in-thailand\/\">BOI tax incentives<\/a>; for foreign ownership, see <a href=\"https:\/\/www.thailawonline.com\/foreign-business-in-thailand-boi-fbl\/\">BOI and the Foreign Business Licence<\/a>.<\/p>\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\">The\u00a0<a href=\"https:\/\/www.thailawonline.com\/glossary\/boi\/\">BOI<\/a>\u00a0classifies projects into primary groups (<strong>A<\/strong>\u00a0and\u00a0<strong>B<\/strong>) based on their technological intensity and importance to national development. The following table provides a breakdown of the core incentive tiers:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">BOI Category<\/th><th class=\"has-text-align-left\" data-align=\"left\">Target Activities<\/th><th class=\"has-text-align-left\" data-align=\"left\">CIT Exemption<\/th><th class=\"has-text-align-left\" data-align=\"left\">Import Duty Exemptions<\/th><\/tr><\/thead><tbody><tr><td><strong>A1+<\/strong><\/td><td>Vanguard tech, advanced R&amp;D, synthetic biology, sustainable aviation fuel<\/td><td>10-13 Years (No Cap)<\/td><td>Machinery &amp; Raw Materials<\/td><\/tr><tr><td><strong>A1<\/strong><\/td><td>Strategic advanced tech, high-value software, digital platforms<\/td><td>8 Years (No Cap)<\/td><td>Machinery &amp; Raw Materials<\/td><\/tr><tr><td><strong>A2<\/strong><\/td><td>High-tech manufacturing, robust infrastructure, advanced electronics<\/td><td>8 Years (Capped)<\/td><td>Machinery &amp; Raw Materials<\/td><\/tr><tr><td><strong>A3<\/strong><\/td><td>Medium-to-high tech, established industrial activities<\/td><td>5 Years (Capped)<\/td><td>Machinery &amp; Raw Materials<\/td><\/tr><tr><td><strong>A4<\/strong><\/td><td>Entry-level tech, standard promoted activities<\/td><td>3 Years (Capped)<\/td><td>Machinery &amp; Raw Materials<\/td><\/tr><tr><td><strong>B<\/strong><\/td><td>Supporting industries, basic services, general manufacturing<\/td><td>None (Merit-based upgrades)<\/td><td>Machinery only<\/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. EEC: How Do the Investment Frameworks Differ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While the\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">BOI<\/a><\/strong>\u00a0is Thailand\u2019s nationwide investment promotion agency, the\u00a0<strong>Eastern Economic Corridor (EEC)<\/strong>\u00a0is a geographically targeted initiative focused on three specific provinces, <strong>Chachoengsao, Chonburi, and Rayong<\/strong>, to advance the\u00a0<strong>Thailand 4.0<\/strong>\u00a0industrial policy.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The key differences include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Geographic scope:<\/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>Industry focus:<\/strong>\u00a0The EEC specifically targets\u00a0<strong>12 S-Curve industries<\/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>Enhanced incentives:<\/strong>\u00a0Projects located in the EEC may receive extended CIT exemptions (up to 15 years for a targeted industry, the ceiling in section 24 of the Competitiveness Enhancement Act for Targeted Industries B.E. 2560, which the EEC Policy Committee may apply under sections 56 and 59 of the EEC Act), additional CIT reductions, and access to special infrastructure, smart city initiatives, and free trade zones.<\/li>\n\n<li><strong>Fast-track processing:<\/strong>\u00a0EEC projects benefit from a dedicated one-stop service center and accelerated land lease approvals for up to 99 years in designated industrial zones.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In practice, many foreign investors apply for\u00a0<strong>both BOI and EEC incentives<\/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\/chonburi-lawyer\/\">Chonburi legal services<\/a>\u00a0team can assist with EEC-specific applications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"which-industries-are-prioritized-for-maximum-tax-incentives\">Which Industries Are Prioritized for Maximum Tax Incentives?<\/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>Digital &amp; Tech:<\/strong>\u00a0Data centers, cloud services, software development, artificial intelligence (AI), and digital platforms.<\/li>\n\n<li><strong>Advanced Manufacturing &amp; EVs:<\/strong>\u00a0Electric vehicle assembly, EV battery manufacturing, semiconductors, and printed circuit board (PCB) fabrication.<\/li>\n\n<li><strong>BCG Economy (Bio-Circular-Green):<\/strong>\u00a0Renewable energy (waste-to-energy), biotechnology, medical devices, pharmaceutical manufacturing, and agritech.<\/li>\n\n<li><strong>High-Value Services:<\/strong>\u00a0International Business Centers (IBC), engineering design, R&#038;D centers, and regional procurement hubs.<\/li>\n\n<li><strong>Aerospace &amp; Defense:<\/strong>\u00a0Aircraft maintenance, repair, and overhaul (MRO), and space technology.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"thailand-fast-pass-accelerated-boi-approval-for-large-projects\">Thailand FastPass: Accelerated BOI Approval for Large Projects<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In 2025, the Thai government introduced the\u00a0<strong>\u201cThailand FastPass\u201d<\/strong>\u00a0notification, a significant policy update designed to\u00a0<strong>accelerate approval and permitting<\/strong>\u00a0for large-scale, high-tech investment projects with a value exceeding\u00a0<strong>1 billion THB<\/strong>\u00a0(approximately USD 28 million).<\/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 <a href=\"https:\/\/www.thailawonline.com\/glossary\/dbd\/\">Department of Business Development<\/a>, 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\">The BOI Application Process: Step by Step<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Applying for\u00a0<a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">BOI promotion<\/a>\u00a0requires careful planning. Here is the standard process:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 1, Feasibility Study &amp; Preparation:<\/strong><br\/>Ensure your business activity aligns with BOI-promoted categories and that you meet the\u00a0<strong>minimum capital requirement<\/strong>\u00a0(generally 1 million THB, excluding land and working capital).<\/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>e-Investment platform<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 3, Project Evaluation:<\/strong><br\/>Processing times depend on the investment size:\u00a0<strong>40 working days<\/strong>\u00a0for projects under 200 million THB,\u00a0<strong>60 working days<\/strong>\u00a0for 200 million to 2 billion THB, and\u00a0<strong>90 working days<\/strong>\u00a0for projects exceeding 2 billion THB.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 4, Approval &amp; Acceptance:<\/strong><br\/>Once approved, you have\u00a0<strong>1 month<\/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\/>You must\u00a0<a href=\"https:\/\/www.thailawonline.com\/register-a-company-in-thailand\/\">register your Thai limited company<\/a>\u00a0within\u00a0<strong>6 months<\/strong>\u00a0of acceptance and transfer the required foreign capital within\u00a0<strong>4 months<\/strong>\u00a0to receive your official\u00a0<strong>BOI Promotion Certificate<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For a detailed walkthrough, see our complete guide:\u00a0<a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">How to Apply for BOI in Thailand<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"post-approval-compliance-requirements\">Post-Approval Compliance Requirements<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Securing your BOI certificate is only the beginning. To maintain your privileges, your company must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submit\u00a0<strong>project progress reports<\/strong>\u00a0at 6 months, 1 year, and 2 years after receiving the promotion certificate.<\/li>\n\n<li>Undergo a strict\u00a0<strong>BOI compliance audit<\/strong>\u00a0by an approved auditor after 3 years to verify that all investment, hiring, and operational conditions have been met.<\/li>\n\n<li>Maintain proper accounting records that clearly separate promoted and non-promoted business activities.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Failure to comply with these conditions can result in\u00a0<strong>revocation of your BOI promotion<\/strong>\u00a0and retroactive tax assessments. Working with an experienced\u00a0<a href=\"https:\/\/www.thailawonline.com\/business-law-in-thailand\/\">Thai business law firm<\/a>\u00a0is essential to staying compliant.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions-fa-qs\">Frequently Asked Questions (FAQs)<\/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 \">Can a foreigner own 100% of a business in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. While the standard\u00a0<a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-business-act\/\">Foreign Business Act<\/a>\u00a0restricts foreign ownership to 49% in many sectors, obtaining a\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">BOI promotion<\/a><\/strong>\u00a0allows foreign investors to own up to 100% of the company in eligible industries. A promoted business on List 2 or List 3 of the Foreign Business Act needs a certificate from the Department of Business Development, and the exemption lasts only while the business is promoted (section 12 of that Act). This is one of the most significant advantages of the BOI framework. Learn more about\u00a0<a href=\"https:\/\/www.thailawonline.com\/foreign-ownership-restrictions-in-thailand\/\">foreign ownership strategies in Thailand<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577542742\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the minimum capital requirement for a BOI company?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The minimum capital investment is generally\u00a0<strong>1 million 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 billion 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 \">Does BOI promotion allow me to buy land in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. A major non-tax benefit of BOI promotion is the permission for\u00a0<strong>foreign-owned juristic persons to own land<\/strong>\u00a0strictly for the purpose of carrying out the promoted business activity, such as constructing a factory, office building, or worker accommodations. For more on real estate rights, see our\u00a0<a href=\"https:\/\/www.thailawonline.com\/property-guide-for-foreigners-in-thailand\/\">property law in Thailand<\/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 \">How long does the BOI application process take?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Typically, the BOI evaluates applications within\u00a0<strong>40 to 90 working days<\/strong>\u00a0from the date a complete application is submitted, depending on the size and complexity of the investment. The new Thailand FastPass system can further reduce timelines for qualifying large-scale projects. For a step-by-step breakdown, read\u00a0<a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">How to Apply for BOI in Thailand<\/a>.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577589730\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do I still need to hire 4 Thai employees for every 1 foreign employee?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. BOI-promoted companies are\u00a0<strong>exempt from the standard 4:1 Thai-to-foreigner employment ratio<\/strong>, but foreign hiring is not unlimited: under Office of the BOI Announcement No. Por. 8\/2568 each foreign position must be approved and carries a minimum monthly income (for example 150,000 baht for executives and 50,000 baht for operational staff), and a manufacturing company employing more than 100 people must keep Thai staff at 70% or more of its workforce. 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\/self-sponsoring-your-work-permit-in-thailand\/\">Self-Sponsoring Your Work Permit<\/a>\u00a0and\u00a0<a href=\"https:\/\/www.thailawonline.com\/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 \">What happens if my project fails to meet BOI conditions?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>If your company does not meet the conditions specified in your promotion certificate (such as minimum investment, hiring targets, or operational milestones), the BOI may\u00a0<strong>revoke your promotion<\/strong>. This can result in retroactive tax liabilities, loss of foreign ownership rights, and potential penalties.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772577620045\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I apply for both BOI and EEC incentives?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. Projects located within the designated EEC provinces (Chachoengsao, Chonburi, and Rayong) can apply for\u00a0<strong>both BOI and EEC incentives simultaneously<\/strong>, and a targeted-industry project can reach the 15-year corporate income tax ceiling in section 24 of the Competitiveness Enhancement Act, as well as additional zone-based benefits.<\/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\">Ready to Invest in Thailand?<\/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>Partnering with experienced local legal and tax advisors<\/strong>\u00a0is strongly recommended to successfully manage the application process, optimize your incentive package, and ensure your business thrives for the long term.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Links : <a href=\"https:\/\/www.boi.go.th\/en\/intro\/\" rel=\"noopener\" target=\"_blank\">BOI Thailand <\/a><\/p>\n","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":11441,"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":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"[{\"date\":\"2026-11-02\",\"note\":\"Added the statute box with Thai, English and French text and checked the page against the official text\"}]","tlo_authority_on":"1","tlo_box_sections":"","tlo_box_cases":"","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","rank_math_canonical_url":""},"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":14,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/83\/revisions"}],"predecessor-version":[{"id":11931,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/pages\/83\/revisions\/11931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/11441"}],"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}]}}