Investment Promotion Measures for Community and Society Development
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Investment Promotion Measures for Community and Society Development |
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Eligible Applicants |
1. Projects that are already in operation, with or without BOI investment promotion Case 1 : Existing BOI-promoted projects whose corporate income tax (CIT) exemption has expired, or that were not eligible for CIT exemption incentives Case 2 : Non-BOI projects (i.e., projects that have never applied for investment promotion). In both cases, the project must be engaged in activities currently eligible for promotion by the Office. |
2. Existing BOI-promoted projects whose CIT exemption incentives have not expired 3. New investment projects applying for investment promotion and eligible for CIT exemption incentives. |
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Privileges and Incentives |
• A CIT exemption for a period of 3 years, with a limit of 120% of the actual support amount disbursed, as specified by the Office. • In the case of support for public health and education, a CIT exemption is granted for a period of 3 years, with a limit of 50% of the support amount. |
• Obtain an additional CIT exemption of up to 120% of the support amount • In the case of support for public health and education, obtain an additional CIT exemption of up to 50% of the support amount. |
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Eligible Activities |
1. Agricultural development 2. Holistic water resource management 3. Community and OTOP product development 4. Community tourism development 5. Community education, public health, and environment development, etc. 6. PM 2.5 dust pollution reduction |
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Supported Local Organizations |
1. Cooperatives 2. Community enterprises 3. Social enterprises 4. Local administrative organizations 5. Local farmer groups registered with relevant agencies, such as the Ministry of Agriculture and Cooperatives 6. Public educational institutions 7. Public healthcare facilities |
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Terms and Conditions of Support |
- The projects must involve a minimum investment of 5 million baht in support of local organizations, excluding the cost of land and working capital. - The projects must provide support of at least 500,000 baht per local organization. |
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- Factory construction costs
- Machinery and equipment costs
- Medical equipment or instrument support costs
- Educational equipment or instrument support costs
- Training costs
- Other expenses approved by the office, etc.
** Note: These expenses must not be used to claim overlapping tax benefits from other government agencies.
- The support may be provided directly to local communities or through government educational institutions or research institutes.
- The support must be completed within 3 years from the date of issuance of the investment promotion certificate.
- Activity 1.2.7: Manufacture of Sugar may be eligible for benefits under this measure only when the support specifically targets the reduction of PM2.5 dust pollution caused by the agricultural sector, as approved by the Office. For example, this may include support for machinery and equipment used in sugarcane harvesting or for compressing sugarcane leaves for delivery to biomass power plants, thereby reducing the need for open-field burning.
- Applications may be submitted for investment promotion under measures to improve the efficiency in upgrading or replacing of machinery and automation, alternative energy utilization or environmental impact mitigation, and Industry 4.0 transformation within the same project.
Announcement of the Board of Investment No. 1/2568 Investment Promotion Measures for Community and Society Development
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