Measure to Promote the Use of Locally Manufactured Parts in Thailand for Electric Vehicle and Electrical Appliance Industries
Objective
To encourage entrepreneurs in the electric vehicle (EV) and electrical appliance industries to increase the use of locally manufactured components (local content), reduce dependence on imported raw materials, and enhance the capabilities of domestic entrepreneurs within the supply chain.
Scope of Investment Promotion
Projects must be new investments or existing BOI-promoted projects for which corporate income tax exemption incentives have not yet expired, covering the following activities:
⚫ Manufacture of electric vehicles, limited to Battery Electric Vehicles (BEVs) and Plug-in Hybrid Electric Vehicles (PHEVs)
⚫ Manufacture of battery electric buses and trucks
⚫ Manufacture of equipment for electric vehicles
⚫ Manufacture of smart electrical appliances and smart electronics
⚫ Manufacture of electrical appliances
Conditions for Application
1. Projects must obtain “Made in Thailand (MiT)” certification issued by the Federation of Thai Industries.
2. Projects must meet the minimum local content requirements, for example:
▶ Battery Electric Vehicle (BEV): 40%
▶ Plug-in Hybrid Electric Vehicle (PHEV): 45%
▶ Battery electric buses and trucks: 40%
▶ Equipment for electric vehicles: 15%
▶ Smart electrical appliances and smart electronics: 40%
3. Applications must be submitted by the last working day of 2026.
4. Applications must submit “Made in Thailand (MiT)” certification before the corporate income tax exemption expires and no later than the last working day of 2027.
Incentives
✔ A 50% reduction in corporate income tax on net profits derived from the promoted activity for a period of two years after the corporate income tax exemption period expires.
Supporting document: Measure to Promote the Use of Locally Manufactured Parts in Thailand for Electric Vehicle and Electrical Appliance Industries Announcement of the Board of Investment No. 6/2568
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