Date: August 12, 2026

Can a software company or digital agency get BOI promotion?

Yes. Many software companies, digital agencies, and technology businesses can qualify for BOI promotion in Thailand, provided they meet the relevant eligibility requirements. The available incentives and conditions depend on the type of digital services offered, how the business operates, and whether it satisfies the BOI’s promotion criteria.

What We See In Practice

I run a software business, but I don't manufacture anything. Can I still get a BOI promotion?

WHAT CLIENTS ASK US

One of the biggest misconceptions is that BOI promotion is only available to factories and manufacturers. In reality, the BOI actively promotes a wide range of digital businesses, including software development, cloud services, digital platforms, and other technology based activities.

Thailand’s BOI offers several promotion categories for businesses operating in the digital sector. Depending on the nature of your activities, software development, enterprise software, Software as a Service (SaaS), artificial intelligence, cloud platforms, cybersecurity, data analytics, and other digital technology services may all qualify for a BOI promotion. Each category has its own eligibility criteria, operating requirements, and minimum conditions that must be met before incentives are granted.

For service-based businesses, the BOI Trade and Investment Support Office (TISO) promotion is another option to consider. It is designed for companies providing services such as advisory, market research, sourcing, and support to affiliated businesses, and is often used where no other BOI promotion category is available. Although TISO does not offer the corporate tax exemptions available under some other BOI promotions, it does allow 100% foreign ownership and is generally one of the more straightforward BOI promotions to obtain due to its broad scope.

Author: Vincent Birot

Vincent Birot is a French-trained international business lawyer based in Bangkok. He holds a Master’s degree in International Business Law from La Sorbonne and an LL.M in International Commercial Law from the University of Exeter (UK), and has passed the Paris Bar examination. He is the Founder of Belaws, a one-stop platform for legal and corporate matters, facilitating access to trusted legal and business professionals who deliver compliant, practical solutions aligned with local laws and on-the-ground realities. He has advised foreign investors for over 10 years on corporate structuring, BOI promotion, cross-border tax, and regulatory compliance in Thailand. He previously served as Vice President of the Franco-Thai Chamber of Commerce and is a founding member of French Tech Bangkok.