Investment Promotion Measure for Retention and Expansion Program
This measure provides additional investment incentives to large-scale companies that have already been granted investment promotion and continue to maintain Thailand as their production base, with ongoing expansion through new investment projects.
Conditions for Applying Investment Promotion
1. Applicants must be existing promoted entities that, under the same juristic person, have received investment promotion for at least three projects between 2009 and 2023, with a combined approved investment value of not less than 10 billion baht, excluding land costs and working capital.
2. Expansion projects (new investment projects) must have an investment value of at least 500 million baht, excluding land costs and working capital.
3. Projects receiving additional incentives under this measure shall not be eligible to apply for incentives under the Measure for Investment Stimulation for Economic Recovery.
** This measure applies to projects that submit applications for investment promotion between the first and last working days of 2025.
Incentives
Expansion projects (new projects) with an investment value of at least 500 million baht, excluding land costs and working capital, shall be granted the following incentives in addition to standard criteria, except for activities excluded under specific policies as prescribed by the Office.
|
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: The total period of CIT exemption shall not exceed 8 years CIT: Corporate Income Tax |
||
Supporting documents :
Announcement of the Board of Investment No. 2/2567Measure for Retention and Expansion Program
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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