International Business Center (IBC) IBC
Assess an international business centre's activities against current investment and tax criteria; no preferential rate or exemption is automatic.
Who
Multinationals managing ≥ 1 overseas affiliate from Thailand
Costs
Service fees on request; confirm current official charges with the receiving authority
Timeline
Timing depends on the application and the receiving authority’s review
Authority
Revenue Department (IBC tax scheme); BOI for any separate promotion
Legal Basis
Royal Decree (No. 674) B.E. 2561 (2018); Revenue Code Sec. 70
Eligibility
- IBC tax rates are granted by the Revenue Department under Royal Decree No. 674; a separate BOI promotion is optional
- Revenue Department materials link the 8% CIT rate to at least THB 60 million a year paid to recipients in Thailand; verify current criteria at rd.go.th
- Check required capital, spending and staffing evidence for the intended activity
Required Documents
- F PA PP 01
- List of overseas affiliates
- Service agreements
- Budget plan
Procedure
- Pre-consult BOI + RD
- Submit dual application
- BOI promotion + RD tax ruling
- Annual reporting
Fee Structure
Service fees on request; assess the filing and any tax-advice scope separately.
Cross-Border Notes
Cross-border payments require a transaction-specific withholding-tax and treaty review.
Related Services
Ask our team to review the activity and documents before defining the scope of an application or reporting under a promotion certificate.
Post-Service Policy
The scope of corrections and any applicable fees are assessed for the individual matter. The authority decides the application outcome.
Service fees: ask our team — LINE @THAIL · Tel 092-0170000
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What is International Business Center (IBC)?
International Business Center (IBC) — Assess an international business centre's activities against current investment and tax criteria; no preferential rate or exemption is automatic.
Who is this for?
Multinationals managing ≥ 1 overseas affiliate from Thailand
Fees and timeline?
Service fees on request; confirm current official charges with the receiving authority; Timing depends on the application and the receiving authority’s review
Legal basis?
Royal Decree (No. 674) B.E. 2561 (2018); Revenue Code Sec. 70
Issuing authority?
Revenue Department (IBC tax scheme); BOI for any separate promotion
Required documents?
F PA PP 01; List of overseas affiliates; Service agreements; Budget plan
Procedure steps?
Pre-consult BOI + RD; Submit dual application; BOI promotion + RD tax ruling; Annual reporting
How are fees structured?
Service fees on request; assess the filing and any tax-advice scope separately.
Cross-border notes?
Cross-border payments require a transaction-specific withholding-tax and treaty review.
What if documents are returned?
Review the authority's reasons before assessing corrections and applicable fees for the individual case.