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Einführung in das BOI

The Office of the Board of Investment (BOI) The Office of the Board of Investment is a government agency under the Office of the Prime Minister. Its core roles and responsibilities are to promote valuable investment, both investment into Thailand and Thai overseas investment.

our vision

To promote valuable investment, both investment in Thailand and Thai overseas investment to enhance Thailand’s competitiveness, to overcome the “Middle Income Trap” and to achieve sustainable growth in accordance with the sufficiency economy philosophy.

investment promotion policies

  • Promote investment that helps enhance national competitiveness by encouraging R&D, innovation, value creation in the agricultural, industrial and services sectors, SMEs, fair competition, and reduce social and economic disparity.
  • Promote activities that are environment-friendly, save energy or use alternative energy to drive balanced and sustainable growth.
  • Promote clusters to create investment concentration in accordance with regional potential and to strengthen value chains.
  • Promote investment in border provinces in Southern Thailand to help develop the local economy, which will support efforts to enhance security in the area.
  • Promote special economic zones, especially in border areas, both inside and outside industrial estates, to create economic connectivity with neighboring countries and to prepare for entry into the ASEAN Economic Community (AEC).
  • Promote Thai overseas investment to enhance the competitiveness of Thai businesses and Thailand’s role in the global economy
tax incentives

Tax Incentives

  • Exemption of corporate income tax for up to 13 years (According to activity & conditions).
  • 50 percent reduction in corporate income tax for 5 years (only in special investment promotion zones).
  • Exemption of import duties on machinery.
  • Exemption of import duties on raw or essential materials used in production for export.
  • Exemption of import duties on raw or essential materials used in research and development purposes.
non tax incentives

Non-Tax Incentives

  • 100% foreign ownership (except activities under List One annexed to the Foreign Business Act B.E 2542 (1999) or stated in other laws).
  • Permit to own land.
  • Permit to bring in skilled workers and experts to work into the Kingdom.
  • Provide advice and information on investment opportunities and rules & regulations on BOI investment promotion.
  • Link investors with government agencies & private sector to facilitate business operation such as company establishment and work permit application process.
  • Provide support on industrial linkage and sourcing of local suppliers.
  • Provides support on the identification of potential investors.
  • Provide services in identifying and recognition of foreign specialists or researchers in science and technology by BOI Strategic Talent Center (STC).
  • Provide counsel on overseas investment and provide training courses on overseas investment for Thai investors.
Agriculture and Agricultural Products

Agricultural, Bio and Medical Industries

Activities Eligible For Investment Promotion Division 1

Mining, Ceramics and Basic Metals

Advanced Manufacturing Industries

Activities Eligible For Investment Promotion Division 2

Light Industry

Basic and Supporting Industries

Activities Eligible For Investment Promotion Division 3

Metal Products, Machinery and Transport Equipment

Digital, Creative Industries and High Value Services

Activities Eligible For Investment Promotion Division 4

Technology and Innovation Development

Research and Development, Targeted Core Technology Development

Activities Eligible For Investment Promotion Division 1-4

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