BOIInvestment

What is BOI Promotion?

2026-01-13Siam Advice FirmBOI Analysis

If there's one thing every foreign investor in Thailand should understand, it's BOI Promotion. It's not just a tax incentive—it's a complete game-changer for your business structure.

 

What is BOI?

The Board of Investment (BOI) is a Thai government agency that promotes foreign investment in strategic sectors. When your company receives "BOI promotion," you gain access to a package of powerful incentives.

 

What BOI Promotion Provides

1. 100% Foreign Ownership

The biggest benefit: you can own your Thai company entirely. No Thai shareholders required, no 49% limit.

 

2. Tax Exemptions

  • Corporate income tax exemption for up to 8 years
  • 0% import duty on machinery and equipment
  • Additional deductions for training and R&D

 

3. Work Permit Advantages

  • No 4:1 Thai-to-foreign staff ratio
  • Faster work permit processing (1 day at One-Stop Service)
  • Lower capital requirements per foreigner

 

4. Land Rights

BOI-promoted companies can own land for business operations in designated areas.

 

Who Can Get BOI Promotion?

BOI promotes specific activities, not industries broadly. Key categories include:

  • Software development (Category 5.8)
  • Digital services
  • Electronics manufacturing
  • Food processing
  • Automotive parts
  • Medical devices
  • Regional headquarters

 

Is Your Business Eligible?

The key question is whether your business activity matches a promoted category. Even if you're not sure, it's worth checking—many entrepreneurs are surprised to find they qualify.

 


Related Service: BOI Promotion & Investment Incentives — We handle the entire BOI application process for you.

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