{"id":13288,"date":"2024-05-01T06:56:54","date_gmt":"2024-04-30T23:56:54","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=13288"},"modified":"2025-01-29T10:40:11","modified_gmt":"2025-01-29T03:40:11","slug":"boi-tax-privileges-for-developing-housing","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/fr\/avantages-fiscaux-boi-developpement-de-logements\/","title":{"rendered":"Les avantages fiscaux du BOI pour la construction de logements sociaux en Tha\u00eflande"},"content":{"rendered":"<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px;\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a>\u00a0\u203a\u203a <\/span>BOI Offers Tax Privileges for Developing Housing for Low-Income Thais<\/div>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_1'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-2  el_after_av_textblock  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-13288'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_one_half  avia-builder-el-4  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>real estate<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>BOI Offers Tax Privileges for Developing Housing for Low-Income Thais<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">01\/05\/2024<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">In an effort to provide affordable housing options for Thais earning a low income, the Board of Investment (BOI) has announced a set of tax privileges for property developers. These privileges aim to encourage developers to focus on the construction of houses and condominiums priced at THB1.5 million and below. The BOI approved these measures on March 15 2024, alongside the Government Housing Bank&#8217;s project to offer loans to low-income individuals for home purchases.<\/span><\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-10  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-f2185b04424d9e22074987568448787c\">\n.avia-image-container.av-kscy8en7-f2185b04424d9e22074987568448787c .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-f2185b04424d9e22074987568448787c av-styling- avia-align-center  avia-builder-el-11  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-13289 avia-img-lazy-loading-not-13289 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais.png\" alt='Investment opportunities in Thailand' title='Investment opportunities in Thailand'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-15x12.png 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-450x364.png 450w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/04\/BOI-Offers-Tax-Privileges-for-Developing-Housing-for-Low-Income-Thais-600x485.png 600w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_2'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-12  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-13288'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-13  el_before_av_two_third  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-14  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3\">\n#top .av_textblock_section.av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock post_text_highlighting av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: left;\">Key points<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Developers who build townhouses, single-detached houses, and <a href=\"https:\/\/belaws.com\/thailand\/buying-property-in-thailand\/\">condominiums<\/a> priced at THB 1.5 million or below may be eligible for tax incentives from the BOI.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eligible projects will receive corporate tax exemption for 3 years, covering up to 100% of investment costs excluding land and working capital.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Developers must obtain endorsement from the <a href=\"https:\/\/www.ghbank.co.th\/\" target=\"_blank\" rel=\"noopener\">Government Housing Bank<\/a> and apply to the BOI before the end of 2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax privileges aim to encourage developers to construct affordable housing options for low-income Thais.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Who will be Eligible for these Tax Privileges?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">To be eligible for the tax privileges on offer from the BOI, developers must have a plan to build townhouses, single-detached houses, and condominiums valued at 1.5 million THB or below..\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Each detached property or townhouse unit must have a minimum floor area of 70 square meters, while condo units must have at least 24 square meters of floor space.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lvf1p330-ca126ae187c7c0df276a72363070c73f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Additionally, property developers must obtain endorsement from the Government Housing Bank (GHB) to be eligible for the tax privileges.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Property developers who are interested in applying for this promotion must apply to the BOI&#8217;s before the end of the next year (2025).\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-893pgz-417cf0891102d15fa8bff673921feb47\">\n#top .hr.hr-invisible.av-893pgz-417cf0891102d15fa8bff673921feb47{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-893pgz-417cf0891102d15fa8bff673921feb47 hr-invisible  avia-builder-el-19  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lvf10xj5-b09b16668f3804b347724270fe5e645e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What Benefits are Available?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lvf114wj-49d92afca071916131f83a41fb711334'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Eligible projects will be exempted from corporate tax for a period of three years. This exemption covers up to 100% the investment cost (excluding working capital and purchasing the land). Areas eligible for the exemption include investment in roads, public facilities and public usage areas included in the development.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">By granting these tax privileges, the BOI aims to encourage property developers to focus on constructing affordable housing options for low-income individuals.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3eadsn2-3c852ca1071a0ea83d44caec4b288bb3\">\n#top .hr.hr-invisible.av-3eadsn2-3c852ca1071a0ea83d44caec4b288bb3{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-3eadsn2-3c852ca1071a0ea83d44caec4b288bb3 hr-invisible  avia-builder-el-22  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-gfh9xy-e0bde1d55d8468f28ed18b9996433e48'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How will these Benefits Affect the Thai Economy?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lodoxqvz-6a45f69df973eb89afb9398d18b23e8a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The <a href=\"https:\/\/belaws.com\/thailand\/boi-company-formation\/\">BOI&#8217;s<\/a> tax privileges for developing housing for low-income Thais, along with the Thai government&#8217;s measures to extend the price range eligible for reduced transfer and mortgage fees<\/span><span style=\"font-weight: 400;\">, are aimed at addressing the need for affordable housing options. These measures not only benefit buyers and developers but also have wider economic implications, stimulating various sectors and promoting growth.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With the government&#8217;s commitment to providing affordable housing solutions, the real estate market in Thailand is poised for positive development, creating opportunities for both low-income individuals and property developers alike.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-unld5v-98f2ab2d684b4329b679e9b710d3f8f6\">\n#top .hr.hr-invisible.av-unld5v-98f2ab2d684b4329b679e9b710d3f8f6{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-unld5v-98f2ab2d684b4329b679e9b710d3f8f6 hr-invisible  avia-builder-el-25  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-natw6k-402c285c06b72f669a6a84b60aa4c8b2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How can Belaws help?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lu6foo7p-203a62348afa3a842e9a26bade92f662'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information about real estate in Thailand, why not talk to one of our experts now?<\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-28  el_after_av_textblock  el_before_av_textblock  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2rocsm-ad93c683973fd17f09fcd73d6f5e78e0 avia-icon_select-yes-right-icon avia-size-large avia-position-left avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Talk to an expert<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n<section  class='av_textblock_section av-202agu-c2abc468d489a64dbd7aa9abcb6a5ea1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If you want to learn more about how our experts can help with your accounting and secretary needs, please click\u00a0<a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\" target=\"_blank\" rel=\"noopener\">here<\/a>. For more details about our incorporation services, please click<a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\" target=\"_blank\" rel=\"noopener\">\u00a0here.<\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-q93pwe-6d5bb40d417741c03ce1e2231424ffaa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n<div  class='av-social-sharing-box av-l4rstf25-09aa8edfee9bfff0c66b62d8ea68b23c av-social-sharing-box-default  avia-builder-el-31  el_after_av_textblock  el_before_av_hr  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Share this post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' 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https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-705x570.png 705w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-37  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-38  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/belaws.com\/thailand\/immediate-consultation-calendly-link\/\" class=\"avia-button av-j4oxcr-982f2f654e6006a9abbe87f67b0e2adb avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue871' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-39  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-4017eaf9b1649a60b0ff810854b78620'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of up to 1 hour and are conducted by expert Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. A consultation with one of our legal experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-41  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69\">\n.avia-section.av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69 main_color avia-section-default avia-no-border-styling  avia-builder-el-47  el_after_av_section  el_before_av_one_full  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-13288'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641\">\n#top .hr.hr-invisible.av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641 hr-invisible  avia-builder-el-48  el_before_av_textblock  avia-builder-el-first  av-desktop-hide av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-e8bwe9-42a5aa99fe46b76eb6bea8fd40de44ad'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left;\">Frequently asked questions<\/h3>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-37pzrl-0e2130f093209067c90d3f6b04c2d251\">\n#top .hr.hr-invisible.av-37pzrl-0e2130f093209067c90d3f6b04c2d251{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-37pzrl-0e2130f093209067c90d3f6b04c2d251 hr-invisible  avia-builder-el-50  el_after_av_textblock  el_before_av_toggle_container  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='togglecontainer av-lsv5hm8w-fb429900518157adfb45f386cbd1f53f  avia-builder-el-51  el_after_av_hr  avia-builder-el-last  av-accordion-style-2 toggle_close_all'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/FAQPage\" >\n<section class='av_toggle_section av-lsv5fyc4-c9bb0f58f97c473815250bbf17dcbc08'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-1' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>What is franchising, and why is it popular in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Franchising allows an established business (franchisor) to grant another party (franchisee) the right to operate a business using its brand and systems. In Thailand, franchising is popular due to its established legal framework, potential for market expansion, and proven business models.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lsv5g7u0-523fb4361bc2d0a0c00048d3dfbbd766'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-2'> Can foreigners own 100% of a franchise in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Foreigners can own 100% of a franchise in Thailand, depending on the specific business activity. However, certain restrictions may apply, and it&#8217;s essential to navigate existing Thai laws, permits, and regulations.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lsv5gh6u-23c8e458e0ca0ceb75e52efc852d9b02'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>What types of franchise businesses are available in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Thailand offers various types of franchise businesses, including local, regional, and international franchises, as well as single and multi-unit franchises, catering to diverse investment preferences and market segments.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lsv5gqdt-9d5e8792341f183e60aeaeb0ebc63ddc'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-4' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-4'> What are the advantages of starting a franchise business in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-4' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Starting a franchise business in Thailand provides access to an established business model, training, and support from the franchisor, reduced business risks compared to starting from scratch, and opportunities for market expansion with minimal upfront investment.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lsv5gzz9-30a18bba9b9d3bb4d04c5dc7124de42f'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-5' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-5'>What is a franchise agreement, and what does it include?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-5' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>A franchise agreement is a legally binding contract between the franchisor and the franchisee. It outlines the rights and obligations of both parties, including details of the parties, object of the agreement, franchise fee, duration, termination, renewal rights, and dispute resolution mechanisms.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lsv5h9vg-f6103d0d76d222d46d5c768c9b1f1d35'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-6' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-6'> What are the remuneration options and running costs associated with a franchise?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-6' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Franchise remuneration options typically include entrance fees, royalties based on turnover, and various operational fees such as advertising contributions and licensing expenses. Understanding these costs is crucial for effective financial planning and management.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-lsv5hkm4-a9a57b3586f8c67d7587953fe5391042'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-7' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-7'>How can Belaws assist with starting a franchise in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-7' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Belaws provides expert legal guidance and support for navigating the complexities of starting a franchise in Thailand. From drafting franchise agreements to ensuring compliance with local laws and regulations, our team is dedicated to facilitating a smooth and successful franchising process.<\/p>\n<\/div><\/div><\/div><\/section>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_3'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-13288'><div class='entry-content-wrapper clearfix'><\/p>\n<div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-52  el_after_av_section  el_before_av_section  avia-builder-el-no-sibling  first flex_column_div '   ><section  class='av_textblock_section av-2jjczv-f8cba9213d57d135389f2377189c4f87'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Related articles<\/h2>\n<\/div><\/section><br \/>\n<div id='av-masonry-1' class='av-masonry av-2fkee3-b970494e7d673ea8fb9b1618f33acb9e noHover av-flex-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/fr\/decreased-tax-rates-in-thailand\/\" id=\"av-masonry-1-item-7761\" data-av-masonry-item=\"7761\" class=\"av-masonry-entry isotope-item post-7761 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-tax  av-masonry-item-with-image\" title=\"Decreased Tax Rates for Foreign Professionals\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-7762 avia-img-lazy-loading-not-7762\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-705x570.png\" title=\"Decreased Tax Rates for Foreign Professionals\" alt=\"Decreased Tax Rates for Foreign Professionals\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Decreased Tax Rates for Foreign Professionals<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >29\/06\/2022<br \/>\r\nIn May 2022, the Royal Decree No. 743 B.E. 2565 (2022) issued under the Revenue Code announced decreased tax rates for foreign professionals.<\/div><span class='av-masonry-date meta-color updated'>juin 29, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/fr\/tax-avoidance-thailand-to-work-with-the-oecd\/\" id=\"av-masonry-1-item-7788\" data-av-masonry-item=\"7788\" class=\"av-masonry-entry isotope-item post-7788 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-tax  av-masonry-item-with-image\" title=\"Thailand to work with the OECD to tackle international tax avoidance\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-7791 avia-img-lazy-loading-not-7791\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-705x570.png\" title=\"Thailand to work with the OECD to tackle international tax avoidance\" alt=\"Thailand to work with the OECD to tackle international tax avoidance\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand to work with the OECD to tackle international tax avoidance<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >30\/06\/2022<br \/>\r\nAs part of their responsibilities as a signatory the OECDs project to tackle international tax avoidance, Thailand has ratified the MLI.<\/div><span class='av-masonry-date meta-color updated'>juillet 1, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/fr\/income-tax-exemptions\/\" id=\"av-masonry-1-item-8422\" data-av-masonry-item=\"8422\" class=\"av-masonry-entry isotope-item post-8422 post type-post status-publish format-standard has-post-thumbnail hentry category-legal category-corporate category-incorporation tag-accounting-and-secretary tag-tax tag-thailand  av-masonry-item-with-image\" title=\"Income tax exemptions on offer for investment in target companies\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-8423 avia-img-lazy-loading-not-8423\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-705x570.png\" title=\"Income tax exemptions on offer for investment in target companies\" alt=\"Income tax exemptions on offer for investment in target companies\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Income tax exemptions on offer for investment in target companies<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >01\/09\/2022<br \/>\r\nIncome Tax exemptions have been made available to those who invest in targeted industries and companies.<\/div><span class='av-masonry-date meta-color updated'>septembre 1, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mw4lq3-4d1f7b909685b16735a77d3969f438e4\">\n#top .hr.hr-invisible.av-mw4lq3-4d1f7b909685b16735a77d3969f438e4{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-mw4lq3-4d1f7b909685b16735a77d3969f438e4 hr-invisible  avia-builder-el-55  el_after_av_masonry_entries  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120\">\n#top .hr.hr-invisible.av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120 hr-invisible  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