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What we do

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 to restructure Thailand’s economy into new economy by achieving 3 aspects consisting of:

1. Innovative: Being an economy that is driven by technology, innovation and creativity.
2. Competitive: Being an economy that is competitive, adaptive and generate high growth.
3. Inclusive: Being an economy that values environmental and social sustainability, creates opportunity and reduces inequality.

INVESTMENT PROMOTION POLICIES

In order to achieve the vision, the Board of Investment has set 7 milestones of investment promotion as follows:

  • Restructure the industry by enhancing the prevailing industry along with building up new industrial bases, which Thailand has potential, and strengthening the supply chain
  • Accelerate the transition to Smart and Sustainable Industry of new investments and the enhancement of existing entrepreneurs
  • Advance Thailand as international business hub and regional trade and investment gateway
  • Develop strength and global connectivity of small and medium enterprise (SMEs) and Startup
  • Promote investment based on potential of the area, to create growth inclusively
  • Encourage promoted enterprise to engage in communal and social development
  • Promote Thai overseas investment to expand business opportunities and Thailand’s role in the global economy
tax incentives

Tax Incentives

  • Exemption/reduction of import duties on machinery
  • Reduction of import duties for raw or essential materials
  • Exemption of import duties on materials imported for R&D purposes
  • Exemption of corporate income tax on the net profit and dividends derived from the promoted activity
  • A 50 percent reduction of the corporate income tax
  • Double deduction from the costs of transportation, electricity and water supply
  • Additional 25 percent deduction of the cost of installation or construction of facilities
  • Exemption of import duty on raw or essential materials imported for use in production for export
non tax incentives

Non-Tax Incentives

  • Permit for foreign nationals to enter the Kingdom for the purpose of studying investment opportunities.
  • Permit to bring into the Kingdom skilled workers and experts to work in investment promoted activities
  • Permit to own land
  • Permit to take out or remit money abroad in foreign currency
  • 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.
Agricultural, Food, Biotechnology, and Medical

Agricultural, Food, Biotechnology, and Medical Industries

Activities Eligible For Investment Promotion Division 1

Machinery, Automotive, Electrical Appliances and Electronics

Machinery, Automotive, Electrical Appliances and Electronics industries

Activities Eligible For Investment Promotion Division 2

Metal, Material, Chemical and Petrochemical Industries, and Public Utilities

Metal, Material, Chemical and Petrochemical Industries, and Public Utilities

Activities Eligible For Investment Promotion Division 3

Digital, Creative Industries and High Value Services

Digital, Creative Industries and High Value Services

Activities Eligible For Investment Promotion Division 4

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