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BOI Investment Promotion

End-to-End BOI Services — IPO/ITC/IBC, CIT Exemption, Smart Visa, Sec.24/25 WP + Certified Translation

Complete BOI services — F PA PP 01 application, promotion certificate, CIT/machinery/raw-material duty exemption (MC Online/RMTS), Smart Visa, and Section 24/25 work permit via One Stop Service in a single day.

12+ core servicesInvestment Promotion Act 1977CIT exemption up to 13 yrs100% foreign ownership

Free consultation — BOI filing, Smart Visa, OSS — LINE @NAATI · Tel 080-5578887

Board of Investment (BOI) Promotion — 2025 Strategy

BOI promotion is Thailand's flagship investment-incentive regime, offering 3–13 years of corporate income tax exemption, import duty relief, 100% foreign ownership, land-ownership rights, and OSOS work-permit fast-tracking. The 2023–2027 strategy prioritises seven target industries: Bio-Circular-Green (BCG), Digital, Advanced Manufacturing, Creative Industries, Vehicles of the Future, Medical & Wellness, and Defence. ILC prepares BOI Category 5 (Digital) and Category 7 (High-Value Services) applications end-to-end, including feasibility, capital plan, technology transfer scoring, and personal-income-tax reduction filings. BOI's 2024 platform overhaul introduced the e-Investment Promotion system, cutting typical approval times from 90 to 40 working days for qualifying digital and services projects.

End-to-End Process — boi promotion

The workflow below reflects current 2025–2026 practice with the relevant Thai authority and factors in queue seasonality, translation dependencies, and cross-agency handoffs.

  1. 1) Pre-submission consultation

    Meet with BOI officer to confirm eligibility and shape the promoted activity code.

  2. 2) Application preparation

    Business plan, financial projections, technology description and employment plan drafted in BOI templates.

  3. 3) e-Investment submission

    File through the new online platform; expect an initial completeness check within 5 working days.

  4. 4) BOI subcommittee review

    Technical review by industry subcommittee; average 30–45 working days for Category 5 projects.

  5. 5) Approval and acceptance

    Promotion certificate issued; company has 6 months to accept and comply with capital and workforce commitments.

  6. 6) Post-approval compliance

    Annual reporting, machinery import filings, and personal income tax reduction filings.

Documents and Preconditions

The checklist below covers standard files. Complex or corporate matters can add supplementary certificates, board resolutions, or notarised affidavits; ILC brief these during the intake call.

  • Business plan matching BOI activity code
  • Financial projections 3-year
  • Shareholder and technology background
  • Employment plan (foreign vs Thai)
  • Machinery and investment list
  • Environmental impact declaration if applicable

Who Uses This Service

Real-world scenarios where clients rely on this service every month, spanning individual, family, and corporate mandates.

SaaS startup

Category 5.10 with 8-year CIT exemption and 100% foreign ownership.

EV assembly plant

Category 4 with 8+3 year CIT exemption and machinery duty waiver.

Medical wellness resort

Category 7 with 3-year CIT exemption and land-ownership right.

Regional HQ (IHQ)

Corporate income tax on offshore income at 10% for 15 years.

Options and Trade-offs

Three delivery paths are usually available. We select the option that balances cost, deadline pressure, and destination-authority preferences.

OptionProsTrade-offs
BOI A1+ (technology, R&D)13-year CIT exemption, 100% foreign ownershipRequires R&D expense benchmarking and IP transfer plan
BOI A3 (advanced services)8-year CIT exemptionEmployment and capital thresholds apply
Non-promoted structureFaster to set up, no ongoing reportingNo tax exemption, foreign ownership capped

In-Depth FAQ

Is BOI still open to services companies?

Yes. Category 5 (Digital) and Category 7 (High-Value Services) remain highly active in 2025 with fast-track review.

Do BOI companies pay VAT?

Yes. VAT is unaffected by BOI; only corporate income tax on promoted revenue is exempt.

Can we hire foreigners under BOI?

Yes and without the 4:1 ratio. OSOS issues work permits in 5 working days.

Can BOI status be lost?

Yes if promotion conditions (capital, employment, technology) are not maintained; ILC handles annual compliance.

Local Expert Insight

Expert perspective: Board of Investment (BOI) Promotion — 2025 Strategy

The Board of Investment (BOI) Promotion — 2025 Strategy files we see most often are ones the applicant filed themselves and got rejected for an outdated template or a passport-name mismatch — that's why we audit every document before touching translation.
กองบรรณาธิการ ILC
Legal Documentation Editorial Team

Cost ladder

Service tierFee range
เอกสารเดี่ยว / Single doc1,500 – 2,500 THB
แปล + Notary / Translation + Notary2,500 – 4,500 THB
MFA legalization3,500 – 5,500 THB
Embassy chain / สถานทูต5,500 – 8,000 THB

Timeline (Day 1 → Day N)

  1. Day 1Intake, document audit, written quote & timeline
  2. Day 2-3Certified translation + two-tier QA by NAATI/MoJ translators
  3. Day 3-4MFA Chaengwattana legalization queued & retrieved
  4. Day 5-7Destination embassy filing & EMS/DHL return to client

Case snapshot (anonymized)

A corporate client (name withheld) needed Board of Investment (BOI) Promotion — 2025 Strategy on a tight embassy deadline. ILC closed the matter in four business days without a re-file, saving the client roughly two weeks versus a DIY route.

Last reviewed: · Cross-referenced against MFA Consular practice + Lawyers Council of Thailand

A working guide to boi-promotion in Thailand

boi-promotion is treated as an evidence file, not a translation ticket. Our workflow begins with a documentary audit against the receiving authority's current rulebook — the same rulebook Thai MFA, foreign embassies in Bangkok, and Thai Immigration Bureau counters use — so acceptance criteria are baked in before any drafting starts. Every boi-promotion matter is scoped by a senior specialist on LINE Official @NAATI or by email at ilc@thainotary.co.th before any file moves.

How the workflow runs end-to-end

The typical execution path is: intake → audit → certified translation → attorney jurat → MFA Chaeng Watthana submission → MFA collection → destination embassy submission → embassy collection → courier dispatch. Each checkpoint triggers a written status update on the client's chosen channel.

Who this service is for

Overseas law firms use the same intake as domestic clients but receive a bilingual case brief in English at every checkpoint, so partners in London, New York, Sydney, Hong Kong, or Frankfurt can bill and update their own end clients without needing a Thai-language intermediary on each thread.

Coverage, fees, and turnaround

Government stamps and embassy fees are paid on the client's behalf against an itemised invoice with the official government receipts attached — nothing is marked up beyond the disclosed service fee, and refunds of any unused pass-through cost are automatic at file close.

Quality assurance and confidentiality

Quality control includes an English-side legal reviewer on every matter destined for common-law jurisdictions and a civil-law reviewer on matters destined for German, French, Italian, Spanish, or Japanese authorities — terminology mismatches between legal systems are our most audited category.

Start your boi-promotion matter today

Reach ILC on LINE Official @NAATI, email ilc@thainotary.co.th, or phone 080-5578887. Office hours are Monday to Sunday, 08:30 to 20:00 Bangkok time. A specialist responds to first-contact messages within one business hour on weekdays and within four hours on weekends and public holidays with a written price, realistic timeline, and a required-documents checklist tailored to your destination country. There is no charge for the initial consultation, and no obligation to proceed after receiving the quote — ILCearns repeat business by delivering the first boi-promotion matter cleanly and on time, not by locking clients into open-ended retainers.

Local Expert Insight

Expert perspective: boi-promotion

The boi-promotion files we see most often are ones the applicant filed themselves and got rejected for an outdated template or a passport-name mismatch — that's why we audit every document before touching translation.
กองบรรณาธิการ ILC
Legal Documentation Editorial Team

Cost ladder

Service tierFee range
เอกสารเดี่ยว / Single doc1,500 – 2,500 THB
แปล + Notary / Translation + Notary2,500 – 4,500 THB
MFA legalization3,500 – 5,500 THB
Embassy chain / สถานทูต5,500 – 8,000 THB

Timeline (Day 1 → Day N)

  1. Day 1Intake, document audit, written quote & timeline
  2. Day 2-3Certified translation + two-tier QA by NAATI/MoJ translators
  3. Day 3-4MFA Chaengwattana legalization queued & retrieved
  4. Day 5-7Destination embassy filing & EMS/DHL return to client

Case snapshot (anonymized)

A corporate client (name withheld) needed boi-promotion on a tight embassy deadline. ILC closed the matter in four business days without a re-file, saving the client roughly two weeks versus a DIY route.

Last reviewed: · Cross-referenced against MFA Consular practice + Lawyers Council of Thailand

Go deeper on Corporate and company document certification

Our advisory team has run these certification chains for 15+ years. Two references we keep updated for clients:

Not sure which route applies? Send us the scan — LINE @NAATI · 080-5578887 · ilc@thainotary.co.th

Documents usually required

  • Freshly issued company affidavit and certificate of registration
  • Memorandum and articles of association, or the current shareholder list
  • Board resolution or power of attorney signed by the authorised director
  • ID or passport copies of the authorised signatories

Common reasons a bundle is rejected

  • Company affidavits are usually accepted only within a short validity window.
  • Director names and job titles must match the registered filing exactly.
  • Spell every name exactly as it appears in the passport, across every document in the same bundle.

Prefer not to handle the chain yourself? Send the scans and we run every step for you, from translation to the final endorsement.

What clients typically use this for

  • Foreign subsidiary registration
  • Bank account opening abroad
  • Tender and contract submissions

An advisor, not only a document processor

Before any work starts, our team assesses how many certification layers your document actually needs, which authorities are involved, and the correct order for the office you will really file with. One step out of order usually means restarting the whole bundle. More than 15 years of cross-border document work means we recognise how each authority rejects files and prevent it up front.

  • The certification route is matched to the receiving authority before work begins.
  • Rejection risks are checked, from name spelling to document validity windows.
  • The filing sequence is planned around the deadline you actually have.

Consult us at LINE @NAATI · 080-5578887 · ilc@thainotary.co.th

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