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Eligible Activities

1. Activities on the list attached to this announcement are eligible for investment promotion.

      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


2. Conditions and rights and benefits of projects that receive investment promotion shall be specified for each activity.


3 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

Source: Announcement of the Board of Investment  No.  2 /2557

Updated: November 2015