
What BOI offers
Under the Investment Promotion Act, promoted projects may receive tax incentives such as corporate income tax exemption for a set period, plus non-tax rights like foreign ownership, bringing in foreign experts and owning land for the project.
Not every business qualifies
The activity must be on BOI's eligible list and meet conditions on investment size, technology or location. Benefits depend on the activity and measure.
Duties after promotion
Comply with the promotion certificate conditions, report performance and start operations on schedule; breaches can lead to revocation.
Frequently asked questions
Must the company exist before applying?
You may apply first, but the company must be registered before the certificate is issued.
Must returns be filed during exemption?
Yes, returns are filed as usual even with exemptions.
Send your documents for our accounting team to review
Call 092-0170000 · LINE @THAIL · contact@thailaw-accounting.co.th
Fees: ask our team for a quote
Sources
- Thailand Board of Investment (BOI)
- Department of Business Development
- Office of the Council of State (Thai legislation)
Reviewed by the accounting team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not tax or legal advice for your specific case