{"id":14074,"date":"2024-08-15T09:55:42","date_gmt":"2024-08-15T02:55:42","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=14074"},"modified":"2025-01-09T10:34:37","modified_gmt":"2025-01-09T03:34:37","slug":"thailand-tax-incentives-from-the-boi","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/thailand-tax-incentives-from-the-boi\/","title":{"rendered":"Thailand Tax Incentives for Foreign Investors from the BOI"},"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\">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>Thailand Tax Incentives for Foreign Investors from the BOI<\/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-14074'><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>Tax<\/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>Thailand Tax Incentives for Foreign Investors from the BOI<\/h1>\n<div id=\"gtx-trans\" style=\"position: absolute; left: 909px; top: 61.375px;\">\n<div class=\"gtx-trans-icon\"><\/div>\n<\/div>\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;\">14\/08\/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;\">The Board of Investment (BOI) plays a major role in attracting foreign investment and boosting economic growth in Thailand. As a government agency, it has a significant impact on shaping Thailand&#8217;s investment landscape by offering a range of incentives to both local and international investors. These incentives aim to enhance Thailand&#8217;s competitiveness and to create a favourable environment for businesses to thrive in various sectors especially in relation to Thailand tax.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztfzyol-5364d3490bc97d2e9a2a3336475426a5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">To encourage investment, the BOI provides a comprehensive package of Thailand tax and non-tax benefits. These include 100% foreign ownership, corporate income tax exemptions, import duty reductions, and land ownership privileges for foreign investors. Additionally, the BOI facilitates the process of obtaining work permits for skilled foreign workers and offers support in special economic zones.\u00a0<\/span><\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-11  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-kscy8en7-36cdc76649e0996d60fbd5a2632429a2\">\n.avia-image-container.av-kscy8en7-36cdc76649e0996d60fbd5a2632429a2 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-36cdc76649e0996d60fbd5a2632429a2 av-styling- avia-align-center  avia-builder-el-12  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-14075 avia-img-lazy-loading-not-14075 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963.webp\" alt='Investment opportunities in Thailand' title='Investment opportunities in Thailand'  height=\"1053\" width=\"1303\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963.webp 1303w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-1030x832.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-990x800.webp 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723614468963-705x570.webp 705w\" sizes=\"(max-width: 1303px) 100vw, 1303px\" \/><\/div><\/div><\/div><\/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-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-13  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-14074'><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-14  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-15  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;\">The Thailand Board of Investment (BOI) offers tax and non-tax incentives to attract foreign investment, including Thailand tax exemptions e.g corporate income tax, import duty reductions, and land ownership privileges.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">BOI-promoted companies can be 100% foreign-owned, bypassing restrictions of the Foreign Business Act that normally limit foreign ownership to 49.99% in certain sectors.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign employees of BOI-promoted companies benefit from streamlined visa and work permit processes, with no quotas on hiring foreign staff.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax incentives include corporate income tax exemptions for up to 13 years, import duty reductions on machinery and raw materials, and additional tax deductions for infrastructure investments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The BOI aims to strengthen Thailand&#8217;s economy by focusing on innovation, competitiveness, and sustainable development through these incentives.<\/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>Overview of Thailand Board of Investment (BOI)<\/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;\">The BOI is instrumental in promoting both domestic and foreign business investments in Thailand. Its primary objective is to enhance Thailand&#8217;s competitiveness and prevent the country from falling into the &#8220;middle-income trap&#8221; by fostering steady and balanced economic growth.<\/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\" ><h3>How Does the BOI Promote Foreign Investment?<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-225d9lm-7b24ab5fc5cfecbd69e2fd737d47a100\">\n#top .hr.hr-invisible.av-225d9lm-7b24ab5fc5cfecbd69e2fd737d47a100{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-225d9lm-7b24ab5fc5cfecbd69e2fd737d47a100 hr-invisible  avia-builder-el-21  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-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;\">The BOI plays a key role in attracting foreign investment to Thailand. It serves as the main public agency for promoting business investment, both domestically and internationally. The organization offers a range of services designed to meet the diverse requirements of investors, including:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Providing information and support to interested foreign investors<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Offering tax-based and non-tax-based incentives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facilitating the investment process<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assisting Thai investors looking to invest abroad<\/span><\/li>\n<\/ol>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1rhl922-10420fa04b635aae97741b26e28a766f\">\n#top .hr.hr-invisible.av-1rhl922-10420fa04b635aae97741b26e28a766f{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1rhl922-10420fa04b635aae97741b26e28a766f hr-invisible  avia-builder-el-23  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-lztg2a1h-c4a3b9b1c47d529cc3782d32e8b1dad1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>What Types of Companies Can Qualify for a BOI Promotion?<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1a8upqy-d590cc242f6b579bef6fde3c37e6f3d6\">\n#top .hr.hr-invisible.av-1a8upqy-d590cc242f6b579bef6fde3c37e6f3d6{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1a8upqy-d590cc242f6b579bef6fde3c37e6f3d6 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-lztg2nfp-a93f64e1d3d2057b0abf8f8ac4e937a1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The BOI&#8217;s strategy focuses on three main areas to strengthen Thailand&#8217;s economy:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Innovation: Encouraging the use of technology and new ideas to improve the economy<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Competitiveness: Ensuring businesses can grow and compete effectively<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sustainable development: Promoting environmentally friendly practices and social responsibility<\/span><\/li>\n<\/ol>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztg2tne-ee83941b5b60030e03fb2c60e5fef15e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">To achieve these goals, the BOI offers special perks to businesses investing in research, technology, and projects deemed essential for the country&#8217;s growth. These incentives include 100% foreign ownership, tax breaks and the ability to hire foreign experts. The BOI aims is to attract companies that can bring in new technologies and ideas, ultimately making Thailand&#8217;s economy stronger and more innovative.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-12jj062-08455853bd13f7a3ec805bafd5e70abc\">\n#top .hr.hr-invisible.av-12jj062-08455853bd13f7a3ec805bafd5e70abc{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-12jj062-08455853bd13f7a3ec805bafd5e70abc hr-invisible  avia-builder-el-28  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-m00hddmr-204097f987c19a2503174770f862872e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>Is your business eligible for a BOI promotion in Thailand?<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-pft9kq-f4abb3c8b03cba153ac06dc9ecf8402d\">\n#top .hr.hr-invisible.av-pft9kq-f4abb3c8b03cba153ac06dc9ecf8402d{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-pft9kq-f4abb3c8b03cba153ac06dc9ecf8402d hr-invisible  avia-builder-el-30  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-lztg37xs-7df6a3750a6e5bb3e2b822258e9a0a04'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">For more information, please see our blog post <\/span><a href=\"https:\/\/belaws.com\/thailand\/boi-business-activities\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">here<\/span><\/a><span style=\"font-weight: 400;\">. To find out whether your business is eligible for a BOI promotion in Thailand, why not book a consultation with one of our experts. During this consultation we will be able to explain the BOI, how the application works and identify whether your project may be eligible to apply. Consultations can be booked <\/span><a href=\"https:\/\/calendly.com\/vbapartners\/legalconsultation?month=2024-08\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">here.<\/span><\/a><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lztg8x2m-65e4dcf473892f72df721168630feed7\">\n.avia-image-container.av-lztg8x2m-65e4dcf473892f72df721168630feed7 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lztg8x2m-65e4dcf473892f72df721168630feed7 av-styling- avia-align-center  avia-builder-el-32  el_after_av_textblock  el_before_av_hr '  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-14077 avia-img-lazy-loading-not-14077 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540.webp\" alt='Thailand Tax Incentives for Foreign Investors from the BOI' title='Thailand Tax Incentives for Foreign Investors from the BOI'  height=\"887\" width=\"1182\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540.webp 1182w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540-300x225.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540-1030x773.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540-768x576.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540-16x12.webp 16w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540-990x743.webp 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615537540-705x529.webp 705w\" sizes=\"(max-width: 1182px) 100vw, 1182px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-rsw3x6-05620971c206d8e401803c9f7854bacf\">\n#top .hr.hr-invisible.av-rsw3x6-05620971c206d8e401803c9f7854bacf{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-rsw3x6-05620971c206d8e401803c9f7854bacf hr-invisible  avia-builder-el-33  el_after_av_image  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-lztg96nd-f2e78bc03e95d3f8a24ce08746504ddf'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What Incentives Does the BOI Offer Investors in Thailand?<\/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;\">The incentives offered by the BOI are one of the key attractions for investors considering Thailand as a destination for their business ventures. The Board of Investment (BOI) has designed a wide ranging package of incentives to encourage both foreign and domestic investment in priority sectors that align with Thailand&#8217;s economic development goals.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">These incentives are broadly categorized into two main sections:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thailand Tax Incentives<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Non-Tax Incentives<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Each category offers distinct benefits aimed at reducing the financial burden on investors and facilitating smoother business operations in Thailand.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lztgbol0-ebde37a86dbbcbba98030382412cde66\">\n.avia-image-container.av-lztgbol0-ebde37a86dbbcbba98030382412cde66 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lztgbol0-ebde37a86dbbcbba98030382412cde66 av-styling- avia-align-center  avia-builder-el-36  el_after_av_textblock  el_before_av_hr '  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-14078 avia-img-lazy-loading-not-14078 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131.webp\" alt='Thailand Tax Incentives for Foreign Investors from the BOI' title='Thailand Tax Incentives for Foreign Investors from the BOI'  height=\"939\" width=\"1252\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131.webp 1252w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131-300x225.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131-1030x773.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131-768x576.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131-16x12.webp 16w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131-990x743.webp 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615684131-705x529.webp 705w\" sizes=\"(max-width: 1252px) 100vw, 1252px\" \/><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3cgh48t-f9addb2636fc0393a8707cd710c11ba2\">\n#top .hr.hr-invisible.av-3cgh48t-f9addb2636fc0393a8707cd710c11ba2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-3cgh48t-f9addb2636fc0393a8707cd710c11ba2 hr-invisible  avia-builder-el-37  el_after_av_image  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-lxa4nn7m-627b5048ff73eb77fe2a588fce3ce910'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>Non-Tax Incentives for Investors<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2wdpn31-f6f51ac0e4684b6688b801cbe264159e\">\n#top .hr.hr-invisible.av-2wdpn31-f6f51ac0e4684b6688b801cbe264159e{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2wdpn31-f6f51ac0e4684b6688b801cbe264159e hr-invisible  avia-builder-el-39  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-lwesl6r7-43716df02409a1ccfd5376120b20c5e6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The Thailand Board of Investment (BOI) offers a range of non-tax incentives to attract foreign investors and promote economic growth. These incentives include land ownership privileges, visa and work permit benefits, and foreign currency regulations.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgcqde-ac97c1ea06bddbb0e4afdf7a1d44289e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>100% Foreign Ownership<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Depending on the activities a business undertakes, it is likely that foreign ownership of a regular <a href=\"https:\/\/belaws.com\/thailand\/incorporation\/register-limited-company\/\">Thai Limited company<\/a> would be limited to 49.99%. This limitation is due to the Foreign Business Act and the restrictions it places on foreign owned companies from undertaking certain business activities. For more information about this, please take a look at this article.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">BOI promoted companies are not subject to these restrictions and generally can be <a href=\"https:\/\/belaws.com\/thailand\/5-types-of-companies\/\">100% foreign owned<\/a> (subject to certain exceptions).<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgczn1-0ff3967fc4bfb3c446f1fb7e6a5a23ad'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>Visa and Work Permit Benefits<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">BOI promoted companies, unlike other company structures, are not subject to any quotas when hiring foreign employees. For example, Thai Limited Companies cannot hire a foreign employee unless the following quotas are satisfied:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A ratio of 4:1 Thai to foreign employees. Essentially, there must be 4 Thai employees employed by the company per 1 foreign employee. The removal of this quota takes away a massive barrier to employing foreign staff and is a huge advantage to a BOI promotion.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgdadf-66468056b1fe2e0fcff5ecd1963654d6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Another benefit for BOI-promoted companies is a streamlined visa and work permit processes for foreign employees:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They are not subject to the same capital and<a href=\"https:\/\/belaws.com\/thailand\/work-permit-requirements\/\"> Thai staff<\/a> requirements as other companies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Foreign employees can obtain BOI visas and work permits from the One Stop Service Center, with a faster approval process.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The application can be completed in a single day, compared to the standard process through Labor or Immigration offices.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">For more information about the BOI visa and work permit, please see <\/span><a href=\"https:\/\/belaws.com\/thailand\/visas\/boi-visa-and-work-permit\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">here.<\/span><\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgegpq-38ed4054fbb0020aa3c99dd4b56af8b9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>Land Ownership Privileges<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">BOI companies can own land, however, the size of the land that can be owned by a BOI promoted company depends on the details of each individual promotion awarded. It is important to note that all BOI companies can own 1 Rai of land for office and residential purposes.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The BOI has specific investment categories that permit land ownership of larger land areas, such as manufacturing, tourism, technology, and certain service sectors. However, in such a situation, the usage of land owned by BOI-promoted companies must align with the activities specified in their investment promotion. The land must be used for the intended business purposes as outlined in their BOI agreement. For example, if a company manufactures, the land can be used to set up production facilities, warehouses, or related infrastructure.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztget94-6571ccba847583b1149487d160075cae'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>Foreign Currency Regulations<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Non-residents and foreign investors benefit from flexible foreign currency regulations:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is no limit on bringing foreign currency into Thailand.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investors can freely transfer foreign currency for direct or portfolio investments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Repatriation of investment funds and repayment of overseas loans are permitted with proper documentation.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">However, transactions exceeding 50,000 USD must be reported to an authorized bank using a Foreign Exchange Transaction Form.<\/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-46  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\" ><h3>Tax Incentives for Investors<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2mv4tlp-871fd43d2990b86f7c47e41e712498ba\">\n#top .hr.hr-invisible.av-2mv4tlp-871fd43d2990b86f7c47e41e712498ba{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2mv4tlp-871fd43d2990b86f7c47e41e712498ba hr-invisible  avia-builder-el-48  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-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 Thailand Board of Investment (BOI) offers a comprehensive package of Thailand tax incentives to attract foreign investment and boost economic growth. These incentives are designed to enhance Thailand&#8217;s competitiveness and create a favourable environment for businesses in various sectors.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lztgi9vr-012e2c1986f418b4e44ab047b923c0d9\">\n.avia-image-container.av-lztgi9vr-012e2c1986f418b4e44ab047b923c0d9 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lztgi9vr-012e2c1986f418b4e44ab047b923c0d9 av-styling- avia-align-center  avia-builder-el-50  el_after_av_textblock  el_before_av_textblock '  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-14079 avia-img-lazy-loading-not-14079 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058.webp\" alt='Thailand Tax Incentives for Foreign Investors from the BOI' title='Thailand Tax Incentives for Foreign Investors from the BOI'  height=\"1392\" width=\"1856\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058.webp 1856w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-300x225.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-1030x773.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-768x576.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-1536x1152.webp 1536w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-16x12.webp 16w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-1500x1125.webp 1500w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-990x743.webp 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2024\/08\/imresizer-1723615985058-705x529.webp 705w\" sizes=\"(max-width: 1856px) 100vw, 1856px\" \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lztgim1d-e33e6a5c67180f37203d0e274f45892b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>Corporate Income Tax Exemptions<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The BOI grants exemptions in corporate income tax for companies for up to 13 years, depending on the nature of the business and its location. Businesses using high technology (Group A) receive the most substantial benefits, with tax exemptions lasting up to 13 years. For businesses located in industrial estates or promoted industrial zones, an additional year of corporate income tax exemption is granted. Companies situated in &#8220;<a href=\"https:\/\/belaws.com\/thailand\/boi-thailand-approves-new-investment-schemes\/\">Investment Promotion Zones<\/a>&#8221; receive three extra years of corporate tax relief.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgitgj-55eeb89006d3a24dd05b68b1feadf84c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Please note, not all BOI promotions are awarded CIT exemptions and the length of the corporate income tax exemption awarded to a BOI promotion depends on the activity of the business and the promotion awarded by the BOI.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgj34k-7e8011282b11e06e1f6e8948bcde8836'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>Import Duty Reductions<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">To support manufacturing and research activities, the BOI offers import duty reductions on machinery and raw materials. These include:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from import duties on machinery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption or reduction of import duties on raw and essential materials for manufacturing export products<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduction of import duties by up to 90% on raw materials for domestic sale manufacturing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from import duties on items used for R&amp;D purposes<\/span><\/li>\n<\/ol>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgjem2-687515b975cf84fce5e5f46a417fb4b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h4><b>Additional Tax Deductions<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The BOI provides further Thailand tax incentives to encourage investment in infrastructure and promote decentralization:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduction of 25% of infrastructure installation or construction costs from net profit, in addition to normal depreciation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double deduction from taxable income for transportation, electricity, and water supply costs for ten years<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduction of up to 70% of the investment amount from net profit for ten years<\/span><\/li>\n<\/ol>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgjtnv-c9153a5487cb8c7d366e511ea4b49bf6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">These tax incentives aim to make Thailand an attractive destination for multinational enterprises and support the country&#8217;s economic development goals. These incentives are also designed to encourage investments outside of major urban centers such as Bangkok, promoting economic activities in less developed regions. This is part of a strategic effort to create a more balanced economic landscape across Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1yal459-58ea10efbf1ed829e1fb5b2806dffe0c\">\n#top .hr.hr-invisible.av-1yal459-58ea10efbf1ed829e1fb5b2806dffe0c{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1yal459-58ea10efbf1ed829e1fb5b2806dffe0c hr-invisible  avia-builder-el-56  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-lxa4pfki-7377481c6f040778cc5fda87b01e4e08'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Other Incentives Offered by the BOI<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lxa4pkgg-f9d5fc196de0e9800111d071d423e403'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Beyond the basic incentives, the BOI offers merit-based incentives for projects that engage in research and development, training, and technology transfer. Companies can receive additional years of corporate income tax exemption based on their investments in these areas.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgl4jd-bd0280fd4155971b98dfece76e6cb2ca'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Competitiveness Enhancement<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Additional incentives may be available for projects that meet specific criteria, aimed at boosting competitiveness in targeted industries.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztglobi-8475556af7480fcbd01ae1908a80ad96'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Research and Development (R&amp;D): <\/b><span style=\"font-weight: 400;\">Companies investing in R&amp;D activities can receive merit-based incentives, including additional corporate income tax exemptions. This encourages businesses to innovate and develop new products or services, contributing to overall economic growth.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Licensing Fees: <\/b><span style=\"font-weight: 400;\">Incentives are available for companies that incur licensing fees for using domestically developed technology. This support helps businesses leverage local innovations and integrate them into their operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Collaboration with Educational Institutions: <\/b><span style=\"font-weight: 400;\">Companies are encouraged to collaborate with academic institutions and research organizations. This partnership can lead to funding opportunities and additional tax benefits, promoting a culture of innovation and technology transfer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Training Programs:<\/b><span style=\"font-weight: 400;\"> Companies can receive additional deductions for expenses related to training programs that enhance employee skills, particularly in advanced technologies and innovation. This includes training for new technologies, management skills, and operational efficiency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Internship Opportunities:<\/strong><span style=\"font-weight: 400;\"> The BOI promotes the establishment of internship programs for students in science and technology fields. Companies that engage in these programs can benefit from tax incentives, fostering a skilled workforce that meets industry needs.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztglzj7-19c62f05d4967ad808711185138f06e9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Qualifying projects could be eligible for an additional CIT exemption for 1-3 years, depending on the decision of the BOI.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgmgim-c5125cf95d4f1d27c54912ab756c5dd7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Targeted Core Technologies and Other Targeted Activities<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Incentives are available for projects focused on advanced technologies, encouraging innovation and technological advancement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Eligible Targeted Core Technologies activities include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biotechnology Development<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nanotechnology Development<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Advanced Material Technology Development<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Eligible projects could receive an additional CIT exemption of 2 years (in addition to the basic incentives).<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgmtjn-2b37959a50b264a4591ff21ab9db614b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Other Targeted Activities include:<\/span><\/p>\n<h3><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronics Design<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R&amp;D<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Biotechnology<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Engineering design<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Scientific laboratories<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calibration services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vocational training centers<\/span><\/li>\n<\/ul>\n<h3><\/h3>\n<p><span style=\"font-weight: 400;\">Eligible projects could receive a CIT reduction of 50% for 5 years (in addition to the basic incentives).\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgn3bc-71552755f49bb442bd666f22eb27edbb'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Area Based Promotions<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The BOI also offers incentives for projects based within BOI promoted industrial estates or industrial zones. Projects located within these areas will be granted an additional one year CIT exemption.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, if a BOI promoted project is located within one of the 20 designated areas with low per capita income, are eligible for 3 additional years of CIT exemptions. Please note, projects who have been awarded a promotion under groups A1 or A2 will instead receive a 50% CIT reduction on any net profit earned from the promoted activities for 5 years after the original CIT exemption has expired.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lztgnb4o-745743935171c53278d6e1da6805a5f7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The 20 areas of low per capita income are as follows:<\/span><\/p>\n<h3><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kalasin<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chaiyaphum<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nakhon Phanom<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bueng Kan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buri Ram<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phattalung<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phrae<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maha Sarakham<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mukdahan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mae Hong Son<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yasothon<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Roi Et<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si Sa Ket<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sakhon Nakhon<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">So Kaeo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Surin<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ning Bua Lamphu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ubon Ratchatnai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amnatcharoen<\/span><\/li>\n<\/ul>\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-66  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-lwesxc07-dbc4614cd90637d6d1e1765eb2681900'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How do the Incentives Offered by the BOI Help Foreign Investors?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lwesxmz8-d6a5f2cf83564daef4374681d5084331'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">One of the most significant advantages on offer from the BOI for foreign investors in Thailand is the allowance for 100% foreign ownership of businesses in certain sectors enables investors to maintain complete control over their operations, strategic direction, and management decisions without the need for local partners.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lzamddea-e4b8487e5ec55a9f52ed9f1764bbb2c4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The ability to be 100% foreign owned is an important aspect for the majority of companies, however in Thailand it is not available to every company due to the restrictions of the Foreign Business Act (FBA). The FBA restricts foreigners or foreign owned companies from undertaking over 50 categories of business activities in Thailand.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In relation to these 50 restricted business activities established under the FBA, foreign ownership of a limited company is capped at a maximum of 49.99% (unless an FBL or a BOI promotion has been obtained). If 50% or more of the shares of a company are owned by a foreigner, it is considered a foreign company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For more information about the Foreign Business Act in Thailand, please see <\/span><a href=\"https:\/\/belaws.com\/thailand\/foreign-business-act-in-thailand\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">here<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lzamdqtn-ee26e753e7f75683bbd7a5ad61084495'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The BOI\u2019s facilitation of work permits and visas for foreign employees also brings significant advantages to investors in Thailand. These advantages include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><b>Access to Global Talent: <\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Reduced qualifications for obtaining work permits allow companies to attract skilled professionals from around the world. This access to a diverse talent pool can enhance innovation and operational efficiency, as businesses can hire experts with specialized skills that may not be readily available in the local market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><b>Begin Work Faster: <\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The simplified process for securing visas and work permits helps companies quickly onboard foreign talent into their operations.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><b>Enhanced Competitiveness: <\/b><\/h4>\n<p><span style=\"font-weight: 400;\">By employing top-tier international talent, companies can improve their competitiveness, leading to better products, services, and overall business performance.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-106iaxw-377b00f227ed7f16d7e374e372aaf93f\">\n#top .hr.hr-invisible.av-106iaxw-377b00f227ed7f16d7e374e372aaf93f{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-106iaxw-377b00f227ed7f16d7e374e372aaf93f hr-invisible  avia-builder-el-71  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-3ayphg-46c6261341b25bd503ee35a81f749497'  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-lxa4u1kj-767da1ad91cc935993b4b4da63f50aaa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information about the BOI 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-74  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-77  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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These incentives aim to stimulate economic growth, create jobs, and promote technological advancements.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00gzexb-d842acdc5788016f884ad783b5de490d'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>How long can corporate income tax exemptions last for a BOI-promoted company?<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>The duration of corporate income tax exemptions varies depending on the type of business and its location. However, it can extend up to 13 years for businesses in high-tech industries and those located in designated investment zones.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00gzpk0-29f77152f558d85fdbee01c2ee4a0d2c'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>What are the benefits of import duty reductions for BOI-promoted companies?<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>Import duty reductions on machinery and raw materials can significantly reduce the operational costs of BOI-promoted companies. This makes Thailand a more attractive investment destination for manufacturing and export-oriented businesses.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00h00cn-e63a22dfe98168cd7db077751a8e8e87'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-4' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-4'>Can all foreign companies in Thailand benefit from the BOI\u2019s tax incentives?<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>No, only companies that meet the BOI&#8217;s criteria and obtain promotion status can enjoy the tax incentives. The BOI focuses on industries and projects that align with Thailand&#8217;s economic development goals.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00h0coc-96d2d564274439a08dfcf69b69efd9df'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-5' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-5'> Are there any specific industries that receive more favorable tax incentives from the BOI?<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>Yes, the BOI prioritizes industries such as technology, research and development, and environmentally friendly businesses. These sectors often receive more generous tax incentives to encourage innovation and sustainable development.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00h0wvu-2ff6b740aadf5ede24314532e818595e'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-6' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-6'>How do land ownership privileges benefit foreign investors?<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><a href=\"https:\/\/belaws.com\/thailand\/land-ownership-rights\/\">Land ownership<\/a> privileges granted to BOI-promoted companies can facilitate business operations, especially for those requiring specific land use, such as manufacturing facilities or research centers.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00h1ac5-48c9021256b066c4c7b2297a861ca41e'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-7' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-7'>What are the advantages of streamlined visa and work permit processes for BOI-promoted companies?<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>Streamlined visa and work permit processes allow BOI-promoted companies to hire foreign talent more efficiently. This helps businesses access specialized skills and expertise, enhancing their competitiveness.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-m00h1l63-744c272e9e51ca0255429eb43a7cc74a'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-8' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-8'>Are there any additional incentives available for companies that engage in research and development (R&amp;D)?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-8' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, the BOI offers merit-based incentives for companies investing in R&amp;D activities. This includes additional corporate income tax exemptions and support for technology transfer.<\/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-14074'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-98  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-2fkee3-33532f8aebba45167352c12311cb8878 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\/crypto-tax-in-thailand\/\" id=\"av-masonry-1-item-4989\" data-av-masonry-item=\"4989\" class=\"av-masonry-entry isotope-item post-4989 post type-post status-publish format-standard has-post-thumbnail hentry category-blockchain category-corporate category-cryptocurrency category-tax  av-masonry-item-with-image\" title=\"What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?\" 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-4991 avia-img-lazy-loading-not-4991\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-705x570.png\" title=\"What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?\" alt=\"Crypto tax in Thailand What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/080.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\" >What are the taxes on Cryptocurrency in Thailand and do I need to pay tax?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >07\/10\/2021<br \/>\r\nThailand is currently experiencing a Blockchain boom, with exchanges and Fraction all being granted a Digital Assets Exchange License from Thailand\u2019s Ministry of Finance.<\/div><span class='av-masonry-date meta-color updated'>October 7, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/thailand-new-rates-social-security-fund-contribution\/\" id=\"av-masonry-1-item-5022\" data-av-masonry-item=\"5022\" class=\"av-masonry-entry isotope-item post-5022 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-tax  av-masonry-item-with-image\" title=\"Thailand introduces new rates for Social Security Fund contributions\" 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-5024 avia-img-lazy-loading-not-5024\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-705x570.png\" title=\"Thailand introduces new rates for Social Security Fund contributions\" alt=\"Thailand introduces new rates for Social Security Fund contributions\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/083a.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 introduces new rates for Social Security Fund contributions<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >12\/10\/2021<br \/>\r\nThailand's Minister for Labour has announced a new regulation relating to Social Security Fund (SSF) contributions.<\/div><span class='av-masonry-date meta-color updated'>October 12, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/electric-vehicles-tax-incentive\/\" id=\"av-masonry-1-item-5308\" data-av-masonry-item=\"5308\" class=\"av-masonry-entry isotope-item post-5308 post type-post status-publish format-standard has-post-thumbnail hentry category-news category-tax  av-masonry-item-with-image\" title=\"Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives\" 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-5311 avia-img-lazy-loading-not-5311\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-705x570.png\" title=\"Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives\" alt=\"Thailand is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/096.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 is set to become the main hub in Southeast Asia for the production of electric vehicles with new tax incentives<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >26\/10\/2021<br \/>\r\nThailand: new incentives to remain a leading hub for the automotive industries.<\/div><span class='av-masonry-date meta-color updated'>October 26, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/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-101  el_after_av_masonry_entries  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span 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id=\"style-css-av-fzcf03-9aecdac0b3d5fbc1d2ed0ae2fdc3e47b\">\n.flex_column.av-fzcf03-9aecdac0b3d5fbc1d2ed0ae2fdc3e47b{\npadding:0 30px 0 0;\n}\n<\/style>\n<div class='flex_column av-fzcf03-9aecdac0b3d5fbc1d2ed0ae2fdc3e47b av_one_half  avia-builder-el-106  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top '   ><section  class='av_textblock_section av-1e8yb7-3b840758fc44347df09b0303516e7352'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: right;\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-c06ivn-1fe9621df953f6d43619da5ba7fe71a0'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: center;\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-b1k61v-6c0608b6b04acd6bbff0b238542718dd'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: right;\">To our newsletter for all the latest legal news<br \/>\nin South East Asia, Belaws updates and<br \/>\nspecial promotions on our services.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8xxwib-9cee78aeff88cfdd1cd602538c7331f4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center;\">To our newsletter today for all the latest legal news in South East Asia,<br \/>\nBelaws updates and special promotions on our 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