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Investment Promotion Policy for Investment in SEZ

Investment Promotion Policy for Investment in SEZ

In order to create economic connectivity with neighboring countries and support integration of the ASEAN Economic Community, the Board has issued Announcement of the Board of Investment No.7/2560 extending the effective period of the Investment Promotion Policy for Special Economic Zones to December 31, 2020. Promoted projects will be granted incentives as follows:


Incentives for general activities on BOI general list

Incentives for targeted activities for Special Economic Zones

(13 targeted industries)

3-year additional exemption of corporate income tax

(CIT), not exceeding 8 years in total

Exemption of corporate income tax up to 8 years

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.

- 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 duty on raw materials imported, used in production for export.

- Non-tax incentives e.g. permission to own land and permission to bring in experts to work.

- Permission to employ foreign unskill labour.


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


Cases for general activities eligible for BOI promotion located in Special Economic Zone which will receive additional corporate income tax, as follows:

Incentives for projects in Special Economic Zone

A1

A2

A3

A4

B1

B2

Activity-based CIT exemption

8 yrs.(no cap)

8 yrs.

5 yrs.

3 yrs.

-

-

Additional CIT Exemption

-

-

3 yrs.

3 yrs.

3 yrs.

3 yrs.

Total  CIT Exemption

8 yrs.

8 yrs.

8 yrs.

6 yrs.

3 yrs.

3 yrs.

Additional 50% CIT reduction for a period of 5 years

/

/

-

-

-

-


Cases for target activities in 13 groups of industries for Special Economic Zones which will receive additional corporate income tax in accordance with the Policy Committee of Special Economic Development Zones as follows:

Incentives for projects in Special Economic Zone

A1

A2

A3

A4

B1

B2

Activity-based CIT exemption

8 yrs.(no cap)

8 yrs.

8 yrs.

8 yrs.

8 yrs.

8 yrs.

Additional 50% CIT reduction for a period of 5 years

/

/

/

/

/

/


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