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Maßnahmen zur Investitionsbeschleunigung

Investment Stimulation Measure

To stimulate immediate investment in large-scale projects of the target industries, the Board of Investment defines all provinces shall be specified as investment promotion zones.

Incentives

Fifty percent reduction from the normal rate of corporate income tax on the net profit derived from the investment for 5 years from the expiry date of the corporate income tax exemption.

Conditions

  • The projects must be activities in groups A1, A2, and A3 except for:
  • (1) activities without specific locations, such as air transport services, maritime transport services;
    (2) activities under compulsory conditions to be located in the southern border provinces or Special Economic Zones only.
  • The projects must be entitled to corporate income tax exemption under various investment promotion measures for not exceeding 8 years in total.
  • The projects must have actual investment capital of not less than 1 billion baht (excluding costs of land and working capital) within 12 months from the date of investment promotion certificate issuance.
  • Extension of time for investment promotion acceptance and submission of supporting documents for promotion certificate issuance shall not be allowed. However, an extension of the deadline for machinery importation and operation start-up shall be considered as appropriate.
  • The evidence of actual investment must be submitted to apply for additional rights and benefits by using the form stipulated by the Office within 18 months from the date of investment promotion certificate issuance. A request for extension of time to submit the evidence of actual investment shall be considered as appropriate. On the application submission date for additional rights and benefits under this measure, the corporate income tax exemption must remain of both time and amount limits.
  • ** For applicants who submitted their applications from January 4, 2022, to the last working day of 2022.

    • For further information, please download:

    - Announcement of the Board of Investment No. 3/2563
    - Announcement of the Board of Investment No. 5/2564
    - Announcement of the Board of Investment No. 1/2565
    - Explanatory Note of the Office of the Board of Investment: On Investment Stimulation Measure According to the Announcement of the Board of Investment No. 1/2565

    As of November 10th, 2022

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