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Over the last five years, the new Thai government has made many changes to the foreign investment laws in the hopes of attracting foreign companies to set up in Thailand.

Changes have also been made to the speed and ease of setting up a foreign business entity in Thailand.

The Thailand Board of Investment is the body in charge of attracting more foreign investment into Thailand. Any company incorporated in Thailand can enjoy a whole host of benefits from being certified as a “BOI Promoted Company” by the Board of Investment of Thailand. Beyond major tax incentives, applying to be a “BOI Company”, comes with a range of nontax benefits. Such as streamlined visa applications and waivers on foreign land ownership restrictions.

Eligibility Criteria for BOI Promotion
In order to be eligible for investment promotion by the Board of Investment Thailand; your business must fall under one of the following industries:

  • Agriculture and Agricultural Product
  • Metal Product, Machinery and Transport Equipment
  • Mining, Ceramics and Basic Metals
  • Light Industry
  • Electronic Industry and Electric Appliances
  • Chemicals, Paper and Plastic
  • Services and Public Utilities
  • Technology and Innovation Development
  • Benefits of Applying for BOI Promotion
  • Up to 8-years Corporate Tax Holiday
  • Up to 100% Foreign Ownership
  • Streamlined Work Permit Applications
  • Ability to own land
  • Exemption of Import Duties on Raw Materials Used in R&D
  • Tax Waiver on Importation of Machinery of Import Duties on Raw Materials Used in R&D


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