Investment Promotion Measure for Retention and Expansion Program
To support large-scale enterprises that already have an established production base in Thailand to maintain and continuously expand their operations, the Board of Investment (BOI) has issued Announcement of the Board of Investment No. 17/2567 regarding the Measure for the Retention and Expansion Program. The key details are as follows:
Conditions for Applying Investment Promotion
• Applicants must be existing BOI-promoted entities.
• They must have received investment promotion for at least three projects under the same juristic person, with project approvals granted between 2010 and 2024.
• The total investment value must not be less than 10 billion baht, excluding land costs and working capital.
Incentives
Expansion projects with an investment value of at least 500 million baht, excluding land costs and working capital, will be granted additional incentives as follows:
|
Activity Group |
Basic Incentives |
Additional Incentives |
|
A1+ |
10 - 13 years (no CIT cap) |
+ 3 years CIT exemption |
|
Note: The total period of CIT exemption shall not exceed 13 years. CIT: Corporate Income Tax |
||
|
Activity Group |
Basic Incentives |
Additional Incentives |
|
A1 |
8 years (no CIT cap) |
+ 50% CIT reduction for 5 years after CIT exemption period expires. |
|
A2 |
8 years |
|
|
A3 |
5 years |
+ 3 years CIT exemption |
|
A4 |
3 years |
+ 3 years CIT exemption |
|
B |
- |
+ 3 years CIT exemption |
|
Note: If any project receives a total CIT exemption exceeding 8 years, it will not be eligible for any further exemptions. Projects participating in this measure are not allowed to claim benefits under other economic stimulus measures. |
||
Submission Period
This measure applies to projects that submit applications for investment promotion from now until the last working days of 2025.
Supporting documents :
Announcement of the Board of Investment No. 17/2567 Measure for Retention and Expansion Program (Thai version)
Announcement of the Office of the Board of Investment No. Por. 4/2565 Activities Not Eligible for Rights and Benefits According to the Announcement of the Board of Investment Announcement No. 11/2565, 12/2565, 13/2565, 14/2565, 15/2565 and 17/2565
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