10 Provinces in Special Border Economic Zones:
Tak, Mukdahan, Sra Kaew, Trat, Songkhla, Chiang Rai, Nong Khai, Nakhon Phanom, Kanchanaburi, and Narathiwat
(Note: The designated locations, including specific districts and sub-districts within the Special Border Economic Zones, are specified in the relevant announcements.)
| Criteria | Incentives |
|---|---|
● In the case of targeted activities |
● An 8-year CIT exemption and an additional 50% CIT reduction for 5 years, after the corporate income tax exemption period expires. |
● In the case of general activities |
● An additional 50% CIT reduction for 5 years for projects in Group A1 or A2, after the corporate income tax exemption period expires. ● An Additional 3-year of CIT exemption for projects in Group A3, A4 or B |
Supporting documents:
Announcement of the Board of Investment No. 19/2565 Investment Promotion Measure in Special Border Economic Zones
