🇹🇭 BOI INVESTMENT PROMOTION
Thailand — Special Tax Regime
Status
Active
Effective From
Jan 1, 2015
📋 DETAILS
Summary
Board of Investment grants CIT exemptions and reductions for promoted activities in targeted industries.
Eligibility
Companies investing in BOI-promoted activities (technology, innovation, R&D, advanced manufacturing, digital)
Benefits
CIT exemption for 3-8 years (uncapped or capped depending on activity tier), 50% CIT reduction for additional 5 years, import duty exemptions on machinery
Requirements
Must apply for and receive BOI promotion certificate. Meet investment and operational conditions.
Limitations
Only applies to income from promoted activities. Must maintain promoted status and conditions.
Income Types Covered
Corporate income from promoted activities
Duration Details
Up to 13 years of tax benefits
💰 FINANCIAL
Duration
13 years
🏛 COUNTRY TAX CONTEXT
Tax System
Remittance
Top PIT Rate
35.0%
Corporate Tax
20.0%
VAT
7.0%
Capital Gains
35.0%
Treaty Count
61
📋 OTHER REGIMES IN THAILAND
| Name | Type | Rate |
|---|---|---|
| Long-Term Resident (LTR) Visa Tax Benefits | Flat rate | 17.0% |
📚 SOURCE
Thailand BOI
View source →
🧭 CONTINUE EXPLORING BOI INVESTMENT PROMOTION