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 projects.
Conditions for applying investment promotion
1. Applicants must be existing promoted entities that, under the same juristic person during 2009–2023, have obtained promotion for at least three investment projects, 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) applying for investment promotion must have an investment value of at least 500 million baht, excluding land costs and working capital.
3. Projects entitled to additional incentives under this measure will not be eligible to apply for additional incentives under the Measure for Investment Stimulation for Economic Recovery.
** This measure shall apply to projects submitting applications for investment promotion between the first and last working days of the year 2025.
Incentives
Expansion projects (new projects) with an investment value of at least 500 million baht, excluding land costs and working capital, shall be eligible for additional corporate income tax exemption or reduction incentives beyond the standard criteria, except for activities that are not eligible for the incentives under specific policies as prescribed by the Office.
|
Activity Group |
Basic Incentives |
Additional Incentives |
|
A1+ |
10 - 13 years (no cap) |
+ 3 years |
|
Note: The total corporate income tax exemption period must not exceed 13 years. |
||
|
Activity Group |
Basic Incentives |
Additional Incentives |
|
A1 |
8 years (no cap) |
+ 50% reduction of CIT for 5 years (after the corporate income tax exemption period expires) |
|
A2 |
8 years |
|
|
A3 |
5 years |
+ 3 years |
|
A4 |
3 years |
+ 3 years |
|
B |
- |
+ 3 years |
|
Note: The total corporate income tax exemption period must not exceed 8 years. |
||
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
ขออภัยครับ ไม่มีข้อมูลส่วนนี้ ในภาษาที่ท่านเลือก !
Sorry, There is no information support your selected language !
Download และ ติดตั้งโปรแกรมอ่าน PDF
Download PDF ReaderSite map
