If you wish to set up an operation in Thailand, your best contact point is the Office of the Board of Investment (BOI), which operates under the Office of Prime Minister and is the principal government agency for attracting investment. The BOI is available to assist you in numerous ways.
The presentation is by Mr. Narat Rujirat, Executive Director of Electrical and Electronics Institution of Thailand on the webinar "Thailand's Semiconductor & Smart Electronic Manufacturing Solutions" on September 9, 2021
The presentation is by Mr. Chanin Khaochan, Deputy Secretary-General of Thailand Board of Investment, on the webinar "Thailand's Semiconductor & Smart Electronic Manufacturing Solutions" on September 9, 2021
Thailand's medical devices sector is one of the most well-known and well-established sectors in ASEAN countries. To better illustrate, the trade value for this industry is 19.93 billion US dollars.
Thailand is already a significant market for industrial robots. In
2017, Thailand was the 3rd largest market in ASEAN and, by 2018, it was estimated to have become the 2nd largest. Recognizing the importance of automation and robotics, the Thai government has implemented various measures to promote the growth of these key industries. The use of industrial robots in the country is therefore expected to continue growing.
By Ms. Vorawan Norasucha, Director, Thailand Board of Investment New York Office (This is a part of "Investment Opportunities: Thailand's Innovation Ecosystem" webinar on May 13, 2021)
The presentation is by Mr. Narat Rujirat, Executive Director of Electrical and Electronics Institution of Thailand on the webinar "Thailand's Semiconductor & Smart Electronic Manufacturing Solutions" on September 9, 2021
The presentation is by Mr. Chanin Khaochan, Deputy Secretary-General of Thailand Board of Investment, on the webinar "Thailand's Semiconductor & Smart Electronic Manufacturing Solutions" on September 9, 2021
Thailand's medical devices sector is one of the most well-known and well-established sectors in ASEAN countries. To better illustrate, the trade value for this industry is 19.93 billion US dollars.
Thailand is already a significant market for industrial robots. In
2017, Thailand was the 3rd largest market in ASEAN and, by 2018, it was estimated to have become the 2nd largest. Recognizing the importance of automation and robotics, the Thai government has implemented various measures to promote the growth of these key industries. The use of industrial robots in the country is therefore expected to continue growing.
By Ms. Vorawan Norasucha, Director, Thailand Board of Investment New York Office (This is a part of "Investment Opportunities: Thailand's Innovation Ecosystem" webinar on May 13, 2021)
Thailand has been undoubtedly one of the most desirable places for starting businesses for more than 30 years. The continuity of policies and privileges from government agencies helped develop Thailand to become the second-biggest economy in Southeast Asia.
By Ms. Sonklin Ploymee, Deputy Secretary General, Thailand Board of Investment (This is a part of "Investment Opportunities: Thailand's Innovation Ecosystem" webinar on May 13, 2021)
Thailand has long been a regional leader of E&E production. Renowned for export of hard-disk drive as well as other electronic products, the country’s export reaches USD 34 billion in 2020 according to Ministry of Commerce. Beside HDD, key export products include integrated circuits (IC), semiconductor, transistor, diode, and other mobile equipment parts. These samples of product combined account for over 60 percent of E&E export.
If you wish to set up an operation in Thailand, your best contact point is the Office of the Board of Investment (BOI), which operates under the Office of Prime Minister and is the principal government agency for attracting investment. The BOI is available to assist you in numerous ways.
The Royal Thai Government recognizes the importance of sustainable economic development. Various policies have been introduced to address technological, economic and institutional challenges to move the country towards a sustainable biobased economy.
Thailand's electric and electronics (E&E) industry has rapidly evolved over the past five decades. Thailand was ranked the 14th largest E&E exporter in the world in 2016.
Thailand's electric and electronics (E&E) industry has rapidly evolved over the past five decades. Thailand was ranked the 14th largest E&E exporter in the world in 2016.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion and related announcements including essential rules and criteria for applying investment promotion.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from
January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion, and related announcements including essential rules and criteria for applying investment promotion.
Thailand defines International Business Centers (IBC) as a company incorporated in Thailand that provides managerial, technical, support, or financial management services to its associated enterprises, whether located in Thailand or overseas.
Presented by Ms. Ajarin Pattanapanchai, at the seminar "Thailand: Business Opportunities for Quebec Companies" on March 1, 2016 at Hotel Omni Mont-Royal, Montreal, Canada
Thailand Board of Investment Promotion Strategy 2015SiamStartup
Curious about investing in Thailand? This new 2015 document of new board of investment policy in Thailand will give you all the answers you need, straight from the government.
Thailand has been undoubtedly one of the most desirable places for starting businesses for more than 30 years. The continuity of policies and privileges from government agencies helped develop Thailand to become the second-biggest economy in Southeast Asia.
By Ms. Sonklin Ploymee, Deputy Secretary General, Thailand Board of Investment (This is a part of "Investment Opportunities: Thailand's Innovation Ecosystem" webinar on May 13, 2021)
Thailand has long been a regional leader of E&E production. Renowned for export of hard-disk drive as well as other electronic products, the country’s export reaches USD 34 billion in 2020 according to Ministry of Commerce. Beside HDD, key export products include integrated circuits (IC), semiconductor, transistor, diode, and other mobile equipment parts. These samples of product combined account for over 60 percent of E&E export.
If you wish to set up an operation in Thailand, your best contact point is the Office of the Board of Investment (BOI), which operates under the Office of Prime Minister and is the principal government agency for attracting investment. The BOI is available to assist you in numerous ways.
The Royal Thai Government recognizes the importance of sustainable economic development. Various policies have been introduced to address technological, economic and institutional challenges to move the country towards a sustainable biobased economy.
Thailand's electric and electronics (E&E) industry has rapidly evolved over the past five decades. Thailand was ranked the 14th largest E&E exporter in the world in 2016.
Thailand's electric and electronics (E&E) industry has rapidly evolved over the past five decades. Thailand was ranked the 14th largest E&E exporter in the world in 2016.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion and related announcements including essential rules and criteria for applying investment promotion.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from
January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion, and related announcements including essential rules and criteria for applying investment promotion.
Thailand defines International Business Centers (IBC) as a company incorporated in Thailand that provides managerial, technical, support, or financial management services to its associated enterprises, whether located in Thailand or overseas.
Presented by Ms. Ajarin Pattanapanchai, at the seminar "Thailand: Business Opportunities for Quebec Companies" on March 1, 2016 at Hotel Omni Mont-Royal, Montreal, Canada
Thailand Board of Investment Promotion Strategy 2015SiamStartup
Curious about investing in Thailand? This new 2015 document of new board of investment policy in Thailand will give you all the answers you need, straight from the government.
New BOI's investment promotion criteria and activities, presented by Mrs. Hirunya Suchinai, Acting Secretary General of the Board of Investment on Dec 15, 2014
Presentation file on "Thailand: An ASEAN Hub, A World of Opportunities" by Ms. Ajarin Pattanapanchai, Senior Executive Investment Advisor, Thailand Board of Investment, June 15, 2015 at Courtyard Philadelphia Downtown (BIO 2015)
The Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide information regarding investment promotion, including benefits and privileges, list of eligible activities, related announcements and, also, investment promotion application’s criteria and conditions.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion and related announcements including essential rules and criteria for applying investment promotion.
The Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide information regarding investment promotion, including benefits and privileges, list of eligible activities, related announcements and, also, investment promotion application’s criteria and conditions.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion and related announcements including essential rules and criteria for applying investment promotion.
The guide provides an overview of the business environment in Thailand, with information about company establishment, taxation, intellectual property rights, and legal issues.
Presented by Asst. Prof. Nayot Kurukitkoson, PhD, Executive Committee of the EEC Human Development Center, and Vice President for EEC Affairs, Burapha University, on March 16, 2023
Thailand has an extensive innovation network made up of various supporting parties, from government bodies, the private sector, to venture capital and other organizations including research laboratories and academic institutions.
Thailand is the perfect second home for expats. The country was ranked 14th out of 59 global locations with the nation’s capital Bangkok placing 4th in Asia in the Expat City Ranking 2021,5 with the majority of expats expressing satisfaction with the cost of living and their quality of life in Thailand.
Thailand is introducing a new visa called “Long-Term Resident (LTR )” which is a program that provides a range of tax and non-tax benefits to enhance the country’s attractiveness as a regional hub for living and doing business for high potential foreigners.
Presented by Mr. Varghese Poulouse Nalian, President & General Manager of Performance Additives Business, Momentive Performance Materials (Thailand), on June 29, 2022
This measure is aimed to promote investment in targeted activities in three provinces – Chachoengsao, Chon Buri, and Rayong, as well as to encourage private sector to participate in human resource development. As EEC development is part of the policy to drive Thailand towards Thailand 4.0, investors in the targeted activities located in designated areas or in promoted industrial estates/industrial zones, or the investors involved in the human resource development in the EEC will enjoy additional tax incentives, apart from a standard tax package.
Thailand is introducing a new visa under "Long-Term Resident (LTR)" program, which provides a wide range of tax and non-tax benefits to enhance the country's attractiveness as a regional hub for living and doing business for "high-potential" foreigners.
This Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide basic information on BOI investment promotion for applications submitted from January 1, 2015, onward. This guidebook comprises investment promotion incentives and privileges, the list of activities eligible for investment promotion, and related announcements including essential rules and criteria for applying for investment promotion.
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2. 2 3
WHAT IS BOI?
BOI or the Office of the Board of Investment is a government agency with
its mission to support and promote investment from the private sector and
focus on
“Promoting valuable investment in both investment into 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”
by granting tax incentives and facilitating both Thai and foreign investors
interested in investing in Thailand.
The Office classifies different incentive groups according to the importance
of industries/activities as follows:
Permission for foreign nationals
to enter the Kingdom to study
investment opportunities.
Permission to bring in skilled
workers/experts to work in
the Kingdom.
Permissiontotakeoutorremit
money abroad in foreign
currency
Permission for promoted
projects to own land.
Exemption of corporate
income tax for up to 13 years
(according to activities and
conditions).
50% reduction in corporate
income tax for up to 5 years.
Exemption of import duties on
machinery.
Exemption of import duties on
rawmaterialsusedinproduction
for export.
Exemption of import duties
on raw or essential materials
used in research and
development purposes.
Tax Incentives Non-Tax Incentives
INCENTIVE PROVISION
Incentives
Technology
and
Innovation
Development
Activity
Group
A1
A2
A3
A4
B1
B2
Exemption
of corporate
income tax*
10 years
no cap
8 years
no cap
*A cap on exemption of corporate income tax must not exceed 100% of the investment capital
(excluding cost of land and working capital).
Exemption
of import
duties on
machinery
Exemption of
import duties on
raw or essential
materials used in
the research
Non-tax
incentives
Exemption of
import duties on
raw materials used
in production for
export
8 years
5 years
3 years
50%
13
years
Group A1: Knowledge-based activities
focusing on R&D and design to
enhancethecountry’scompetitiveness.
Group A2: Infrastructure activities for
the country’s development, activities
using advanced technology to create
value, with no or very few existing
investments in Thailand.
Group A3: High technology activities
whichareimportanttothedevelopment
of the country, with a few investments
already existing in Thailand.
Group A4: Activities with lower
technology than A1-A3 but which add
value to domestic resources and
strengthen the supply chain.
Group B1, B2: Supporting industry that does not use high technology, but is
still important to the value chain.
2 3
3. 4 5
1
3
5
7
8
9
10
INVESTORS
2
INVESTORS
Have an interview to
clarify details of
each project.
200
40 DAYS
Consideration Period
as from the date of complete documents.
MILLION
BAHT
MILLION
BAHT
Investment capital
not exceeding
Investment capital
not exceeding
will be considered within
2,000
60 DAYS
will be considered within
MILLION
BAHT
Investment capital
exceeding
2,000
90 DAYS
will be considered within
6
INVESTORS
Accept the resolution (acknowledge the
consideration results) within 1 month as
from the date of resolution notification.
Prepare documents to issue a promotion
certificate within 6 months as from the
date of resolution acceptance.
4
BOI
The authorities
approve or
disapprove
the projects.
BOI
Notification of
approval or
disapproval.
BOI
An officer
analyzes the
project and
prepares a
report to be
submitted to the
authorities for
consideration.
Issues the
operation
start-up
certificate.
BOI
e-Investment
Issues the
promotion
certificate
within 10 days.
BOI
Submit an application
via e-Investment.
INVESTORS
Apply for the incentives on:
Machinery
Raw/essential materials
Exemption of corporate income tax
Skilled workers/foreign experts
Others, e.g. land ownership, etc.
Apply for
operation
start-up of
projects in
accordance
with the
promotion
approval
(according to
the conditions
of promotion
certificate),
and allow the
officials to
monitor
the projects.
INVESTORS
PROCEDURES TO APPLY FOR BOI
PROMOTION AND INCENTIVES
4 5
4. 6 7
CRITERIA FOR PROMOTION APPROVAL PROMOTION-RELATED ACTIVITIES AND DIVISIONS
Apromotionisconsideredonaproject-by-projectbasis.Aninvestment
project must newly invest in its main machinery of their production
line. A project that has already been in operation are not eligible for
applying for the promotion.
A project must have adequate and efficient guidelines and measures
to prevent and reduce its environmental impacts. The Board will
give special consideration on locations and pollution treatments of
projects with potential environmental impacts.
The added value of each project must not be less than 20% of its
revenue, except for projects related to agriculture and agricultural
products, electronic products and parts, and coil centers, which
must have an added value of not less than 10% of the revenue.
A project must be among BOI’s eligible activities when applying for
promotion and must comply with conditions specified in each activity.
The debt to equity ratio must not exceed 3 to 1 for newly established
projects. Expansion projects shall be considered on a case-by-case
basis.
Minimum investment capital of each project (excluding cost of land
and working capital) must not be less than 1 million baht.
A project must use modern manufacturing processes. Agricultural and Food Processing Industry
Upstream agriculture, processed agriculture, rubber, agricultural waste,
food, cold storage, trading center for agricultural goods, animal food, smart
farm, plant factory
Medical Industry
Medical food, non-woven fabric, medical devices, active ingredients/
medicines, body care products, health rehabilitation center, medical
services (traditional Thai medical services, specialized medical centers,
nursing homes, transportation services for patients, doctors or medical
equipment, senior/dependent care center, senior hospitals)
Biotechnology Industry
Fuel/medical alcohol from agricultural products, eco-friendly chemicals/
polymers, biotechnology (seed or improvement of plant, biopharmaceutical
agent, diagnostic kits for health, agriculture, food and environment,
bio-molecule and bioactive substances, raw materials, essential materials,
biological substance analysis)
H2
Agricultural and Food
Processing Industry
Machine Industry
Motor Vehicle Industry Electronic and Electrical
Appliance Industry
National defence
Industry
Biotechnology Industry
Medical Industry
Investment Promotion
Division 2
Investment Promotion
Division 1
6 7
5. 8 9
Machinery Industry
Lenses (that are not medical devices, e.g. camera lenses, sunglass lenses
or cosmetic lenses, eyeglass frames and parts), multi-purpose engines,
automation machinery and robots, fuel cells, scientific equipment
Motor Vehicle Industry
Automobile, automobile engines, vehicle parts, ships, train, rail system,
aircraft,aerospaceequipment,motorcycles,electricvehiclechargingstation
Electronic and Electrical Appliance Industry
Electrical appliances, electronic products, telecommunication products,
electronic design
National Defense Industry
Manufacture/repair of vehicles and weapon system, manufacture/
repair of unmanned vehicles, manufacture/repair of weapons and
exercise-facilitatingequipment, manufacture/repair of combat-facilitating
equipment
Mineral, Metal, and Material Industry
Minerals, advanced materials/nano materials, glass, ceramic products,
fire-resistant materials, insulators, gypsum, steel, metal, construction
materials, metal structure
Chemical and Petrochemical Industry
Chemical products, oil refinery, petrochemicals, chemicals, plastics,
chemical fundamental fertilizer
Paper Industry
Pulp
Energy, Public Utility, and Environment Industry
Electricity and steam, water, natural gas station, Energy Service Company
(ESCO), recycling, waste treatment and disposal
Industrial Area Development
General industrial estate, gem and jewelry industrial zone, logistic park,
industrial estate for environmental protection, rubber industrial zone,
aircraft or aerospace industrial estate, food innovation industrial zone,
science & technology park, smart industrial estate, factory development
for industrial plants and/or warehouses
H2
Machine Industry
Motor Vehicle Industry Electronic and Electrical
Appliance Industry
National defence
Industry
Investment Promotion
Division 2
Investment Promotion
Division 3
Mineral, Metal and Material Industry
Chemical and Petrochemical Industry
Paper Industry
Industrial Area Development
Energy, Public Utility,
and Environment Industry
8 9
6. 10 11
Investment Promotion
Division 4
Digital Industry
Smart City Development
Tourism Industry
Logistics Industry
Specialized Service Industry Creative Industry
Digital Industry
Software, e-commerce, digital
services, cloud service, digital
infrastructure, digital park, data
center, innovation incubation
center, maker space/fabrication
laboratory, co-working space
Smart City Development
Smart city area development,
smart city system development
Logistics Industry
Infrastructure (ICD/cargo ship/
commercialairports),transportation
(rail/pipeline/maritime/air),
logistics service center (DC/IDC),
distributioncenterwithsmartsystem
Specialized Service Industry
Trade and Investment Support
Office (TISO), engineering design,
scientific laboratories, calibration
services,productsterilizationservices,
human resource development,
International Business Center (IBC)
BOI’S OTHER SERVICES
Provide advice on domestic investment promotion.
Provide one-stop service for visa and work permit.
Provide counsel on overseas investment and provide training courses on
overseas investment for Thai investors.
Provide the information on overseas investment.
Provide support on industrial linkage and sourcing of domestic part
manufacturers.
Provide services for sourcing of partnerships.
Provide services in certifying the qualification of those who are eligible for
smart visa.
Tourism Industry
Tourism promotion, ferry boat,
tour boat, tour boat port services,
amusement park, Thai cultural
center/Thai art and craft center,
open zoo, museum, race tracks,
cable cars or electric tourist trams,
cruise terminal, man-made
attractions, activities to support
tourism, hotels, convention halls,
international exhibition center
Creative Industry
Textile products, bags, shoes,
products made of leather, sports
equipment, musical instrument,
furniture, toys, gems and jewelry,
accessories, creative product
design and development center,
printed matter, motion pictures,
movie town
10 11
osos.boi.go.th
thaienterprisedev@boi.go.th
sourcing@boi.go.th
build.boi.go.th
SOURCING &
JOINT VENTURE
smart-visa.boi.go.th/smart
7. Office of the Board of Investment
CONTACT US
Head Office
Investment Service Center
555 Vibhavadi-Rangsit Road,
Chatuchak, Bangkok 10900
Tel: 0 2553 8111
Website: www.boi.go.th
Email: head@boi.go.th
One Start One Stop Investment Center (OSOS)
18th
Floor, Chamchuri Square Building,
Phayathai Road, Pathumwan, Bangkok 10330
Tel: 0 2209 1100
Website: osos.boi.go.th
Email: osos@boi.go.th
Overseas Office
For more information
please scan QR code
Regional Office
For more information
please scan QR code
A Guide to The Board of Investment 2021
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