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Thailand Plus Package

Investment Stimulation Measure

In order to stimulate rapid domestic investment of large-scaled projects in targeted industries which will result in Thai economic recovery, the Board of Investment hereby announces the followings.


All provinces shall be specified as investment promotion zones.


Incentives
- 50 percent reduction of corporate income tax on net profit derived from the investment for a period of 5 years as from the date on which corporate income tax exemption period expires.


Condition
- Projects must be the activities in Group A1, A2, and A3, except for the activities that have no permanent location and the activities under the conditions that they shall be located only in the southern border provinces or Special Economic Zones.
- Projects must have actual investment capital of not less than 1,000 million baht within 12 months as from the date of promotion certificate issuance.
- Extension of time for investment promotion acceptance and submission of supporting documents for promotion certificate issuance shall not be allowed. However, extension of time for machinery importation and full operation start-up shall be considered as appropriate.
- Projects must submit the evidence of actual investment to apply for additional rights and benefits by using the form stipulated by the Office within 18 months as from the date of promotion certificate issuance.

Must submit the application for investment promotion from January 4, 2021 to the last working day of 2021.


For further information, please download Announcement of the Board of Investment No. 5/2564.


As of June 24th, 2021.

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