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Eligible Activities

List of Activities Eligible for Promotion

Section 1: Agriculture and Agricultural Products

Section 2: Mining, Ceramics and Basic Metals

Section 3: Light Industry

Section 4: Metal Products, Machinery and Transport Equipment

Section 5: Electronic Industry and Electric Appliances

Section 6: Chemicals, Paper and Plastics

Section 7: Services and Public Utilities

Section 8: Technology and Innovation Development

  • Conditions and rights and benefits of projects that receive investment promotion shall be specified for each activity.
  • The following activities are classified as activities of special importance and benefits to the country that will be granted corporate income tax exemption without being subject to a corporate income tax exemption cap:

           Category 1.3 Economic forest plantations (except for Eucalyptus)

           Category 3.9 Creative product design and development centers

           Category 4.11.1 Manufacture of air frames, air frame parts and major aircraft appliances, e.g. engines, aircraft parts, propellers and avionics

           Category 5.6 Electronic design

           Category 5.7 Software

           Category Production of electricity or steam power from waste or refuse-derived fuel

           Category 7.8 Energy Service Company (ESCO)

           Category 7.9.2 Industrial zones or technology industrial zones

           Category 7.10 Cloud services

           Category 7.11 Research and development

           Category 7.12 Biotechnology

           Category 7.13 Engineering design 3

           Category 7.14 Scientific laboratories

           Category 7.15 Calibration services

           Category 7.19 Vocational training centers

SourceAnnouncement of the Board of Investment No. 2 /2557 and Announcement of the Board of Investment No. Sor. 1/2560

Last updated: July 31, 2017