
10 Provinces in Special Border Economic Zones:
: Tak, Mukdahan, Sra Kaew, Trat, Songkhla, Chiang rai, Nong Khai, Naknon Phanom, Kanchanaburi, and Narathiwat
(Note: The designated locations, including districts and sub-districts within the Special Economic Zone, are specified. Please refer to the relevant announcements for details.)
Criteria | Incentives |
---|---|
● In the case of targeted activities |
● 8-year exemption of CIT and additional 50% reduction of CIT for 5 years (after the corporate income tax exemption period expires) |
● In the case of general activities |
● Additional 50% reduction in CIT for 5 years for projects in Group A1 or A2 (after the corporate income tax exemption period expires) ● Additional 3-year exemption of CIT for projects in Group A3, A4 or B |
Supporting documents:
Announcement of the Board of Investment No. 19/2565 Investment Promotion Measure in Special Border Economic Zones