Investment Promotion Measure for Comprehensive Relocation Program
To encourage foreign investors to relocate integrated businesses, including manufacturing facilities, regional headquarters, and research and development centers, the Board of Investment offers incentives for both new and existing investment projects, as follows:
New Investment Projects in Manufacturing Activities Applying for Investment Promotion
Conditions for Application:
1. Applications for investment promotion of manufacturing activities must be submitted together with applications for investment promotion of International Business Center (IBC) activities only.
2. The International Business Center (IBC) activities must begin generating revenue or providing services within 3 years from the date of issuance of the investment promotion certificate. This must also fall within the corporate income tax (CIT) exemption period granted under the basic incentives for manufacturing activities. Failure to comply with this condition will result in the withdrawal of the CIT exemption for a period of 3 years.
3. The applicants must undertake substantial functions of the regional headquarters and/or R&D centers as approved by the Board.
Note: This measure applies to projects that submit investment promotion applications by the last working day of 2025.
Incentives
1.For project applying for investment promotion in manufacturing activities together with International Business Center (IBC) activities.
- Eligible for an additional 3-year CIT exemption on the net profit derived from investment in manufacturing activities. This incentive is granted in addition to the basic incentives based on the activity type, with the total exemption period not exceeding 8 years.
- Eligible for non-tax incentives
2. For projects applying for investment promotion for manufacturing activities together with International Business Center (IBC) activities and the establishment of an R&D center.
- Eligible for an additional 5-year CIT exemption on the net profit derived investment in manufacturing activities. This incentive is granted in addition to the basic incentives based on the activity type, with the total exemption period not exceeding 8 years.
- Eligible for non-tax incentives
Existing Manufacturing Projects in Group A with Ongoing CIT Exemption Incentives
Conditions for Application:
1. Applicants must apply to expand the scope of their promoted business to include International Business Center (IBC) activities, regardless of whether the existing manufacturing project has already generated revenue. On the date of application submission for additional incentives, the CIT exemption incentives must remain valid in terms of both remaining time and amount. (Applications for additional incentives may be submitted at a later stage.)
2. The International Business Center (IBC) must begin generating revenue or providing services within 3 years from the date of project amendment approval. This timeline must fall within the CIT exemption period granted under the basic incentives. Failure to comply with the condition will result in the withdrawal for the CIT exemption for a period of 3 years.
3. Applicants must undertake substantial functions of a regional headquarters and/or an R&D center, as approved by the Board.
Note: This measure applies to projects that submit investment promotion applications by the last working day of 2025.
Incentives
1. Projects applying for investment promotion in manufacturing activities together with International Business Center (IBC) activities.
- Eligible for an additional 3-year CIT exemption on the net profit derived from investment in manufacturing activities. This incentive is granted in addition to the basic incentives based on the activity type, with the total exemption period not exceeding 8 years.
- Eligible for non-tax incentives
2. Projects applying for investment promotion in manufacturing activities together with International Business Center (IBC) activities and the establishment of an R&D center.
- Eligible for an additional 5-year CIT exemption on the net profit derived from investment in manufacturing activities. This incentive is granted in addition to the basic incentives based on the activity type, with the total exemption period not exceeding 8 years.
- Eligible for non-tax incentives

Note : The total period of CIT exemption shall not exceed 8 years.
Supporting documents :
Announcement of the Board of Investment No. 3/2567 Investment Promotion Measure for Comprehensive Relocation 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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