Investment Promotion Policy for Investment in SEZ
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The announcement of the Board of Investment No. 19/2565 aims to promote investment in Special Economic Zones and distribution of socioeconomic growth at both local and regional levels thoroughly. The following incentives shall be granted:
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Incentives for general activities on BOI general list |
Incentives for targeted activities for Special Economic Zones (14 targeted industries) |
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3-year additional exemption of corporate income tax (CIT), not exceeding 8 years in total |
Exemption of corporate income tax up to 8 years |
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Projects with activities in Group A1 or A2 which are already granted 8-year CIT shall receive additional 50% reduction CIT for 5 years. |
Additional 50% corporate income tax exemption for 5 years. |
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- 10-year double deductions from the costs of transportation, electricity, and water supply - 25% deduction of the cost of installation or construction of facilities (apart from normal depreciation deduction) - Exemption of import duties on machinery - Exemption of import duties on raw and essential materials used in manufacturing for export for a period of 5 years - Non-tax incentives e.g. permission to own land and permission to bring in experts to work - Permission to employ foreign unskill labour |
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Special Economic Zones in accordance with the Announcement of the Policy Committee of Special Economic Development Zones consist of:
1. Tak Special Economic Zone consists of 14 sub-districts with border areas in 3 districts in Tak
• 8 sub-districts in Mae Sot District: Mae Sot, Mae Tow, Ta Sai Luad, Phra That Pha Dang, Mae Gasa, Mae Pa, Mae Ku and Mahawan.
• 3 sub-districts in Pob Phra District: Phob Phra, Chong Kab and Valet
• 3 sub-districts in Mae Ramad District: Mae Ja Rao, Mae Ramad, Ka Ne Jue
2. Mukdahan Special Economic Zone consists of 11 sub-districts with border areas in 3 districts in Mukdahan
• 5 sub-districts in Muang District: Sri Bun Ruang, Mukdahan, Bang Sai Yai, Kam Ar Huan and Na Si Nuan
• 4 sub-districts in Wanyai District: Bang Sai Noi, Cha Note, Wanyai and Bongkham
• 2 sub-districts in Don Tan District: Pho Sai and Don Tarn
3. Sa Kaew Special Economic Zone consists of 4 sub-districts with border areas in 2 districts in Sa Kaew
• 3 sub-districts in Aranyaprathet District: Ban Dan, Pa Rai and Tha Kam
• 1 sub-district in Wattananakorn District: Pak Kha
4. Trat Special Economic Zone consists of 3 sub-districts in Klongyai District in Trat: Khlong Yai, Had Lek, and Mai Rood
5. Songklah Special Economic Zone consists of 4 sub-districts in Sadao District in Songklah: Sadao, Samnak Kham, Samnak Taew, Padang Bazar
6. Chiang Rai Special Economic Zone consists of 21 sub-districts in 3 districts
• 7 sub-districts in Chiang Khong district: Krueng, Boon Ruang, Rim Khong, Vieng, Sri Don Chai, Sa Tan, HuayKho
• 6 sub-districts in Chiang Saen district: Baan Saew, Pa Sak, Mae Ngern, Yo Nok, Vieng, Sri Don Moon
• 8 sub-districts in Mae Sai district: Koh Chang, Baan Dai, Pong Ngam, Pong Pha, Mae Sai, Vieng Pang Kam, Sri Muang Chum, Huay Krai
7. Nongkhai Special Economic Zone consists of 13 sub-districts in 2 districts
• 12 sub-districts in Muang district: Kai Bok Wan, Nai Muang, Baan Duer, Phra Tat Bang Puan, Pho Chai, Pon Sawang, Mee Chai, Vieng Kook, See Kai, Nong Kom Kor, Hat Kam, Hin Ngom
• 1 sub-district in Sa Krai district: Sa Krai
8. Nakhon Panom Special Economic Zone consists of 13 sub-districts in 2 districts
• 10 sub-districts in Muang district: Gu Ru Ku, Tha Kho, Na Sai, Na Raj Kwai, Nai Muang, Baan Pueng, Pho Tak, Nhong Yat, Nhong Saeng, Art Samart
• 3 sub-districts in Tha U Ten district: Non Tarn, Ram Raj, Vern Phra Baht
9. Kanjanaburi Special Economic Zone consists of 2 sub-districts in Muang district: Kang Sian, Baan Kao
10. Narathiwas Special Economic Zone consists of 5 sub-districts in 5 districts
• 1 Sub-district in Muang district: Khok Kian
• 1 sub-district in Tak Bai district: Jae Hae
• 1 sub-district in Yi Ngor district: La Han
• 1 sub-district in Wang district: Loh Jood
• 1 sub-district in Su Ngai Ko Lok district: Su Ngai Ko Lok
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Incentives for projects in Special Economic Zone |
A1 |
A2 |
A3 |
A4 |
B1 |
B2 |
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Activity-based CIT exemption |
8 yrs.(no cap) |
8 yrs. |
5 yrs. |
3 yrs. |
- |
- |
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Additional CIT Exemption |
- |
- |
3 yrs. |
3 yrs. |
3 yrs. |
3 yrs. |
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Total CIT Exemption |
8 yrs. |
8 yrs. |
8 yrs. |
6 yrs. |
3 yrs. |
3 yrs. |
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Additional 50% CIT reduction for a period of 5 years |
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/ |
- |
- |
- |
- |
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Incentives for projects in Special Economic Zone |
A1 |
A2 |
A3 |
A4 |
B1 |
B2 |
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Activity-based CIT exemption |
8 yrs.(no cap) |
8 yrs. |
8 yrs. |
8 yrs. |
8 yrs. |
8 yrs. |
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Additional 50% CIT reduction for a period of 5 years |
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/ |
/ |
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Download Announcement of the Board of Investment No. 19/2565 (Thai Version)
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