Is Your Business BOI-Eligible?
The benefits of BOI are clear—but not every business qualifies. Here's how to determine if your activities are eligible for promotion.
BOI Promotes Activities, Not Industries
The first thing to understand: BOI evaluates specific activities, not broad industry categories.
For example, "technology" isn't a promoted category. But "software development" (Category 5.8) is.
Key Promoted Categories for Foreign Investors
Category 5.8: Digital Activities
- Software development
- Mobile applications
- Cloud services
- Digital platforms
- E-commerce (with conditions)
Category 5.9: Creative Content
- Animation
- Game development
- Digital media production
Manufacturing Categories
- Electronics (Cat. 2.1-2.6)
- Automotive parts (Cat. 3.1-3.5)
- Food processing (Cat. 1.1-1.15)
- Medical devices (Cat. 2.9)
Knowledge Services
- R&D centers
- Scientific testing
- Engineering design
Minimum Requirements
For most digital categories:
- Investment: 1.5 million THB minimum (often as salary expenditure)
- Thai staff: Must hire and develop local talent
- Activity scope: Must match promoted activity description
Quick Self-Assessment
Ask yourself:
- Does my primary revenue come from a promoted activity?
- Can I commit to hiring and training Thai staff?
- Am I willing to maintain proper records for compliance?
If yes to all three, you're likely a good candidate.
When to Seek Professional Help
If your activities span multiple categories or you're unsure about classification, professional assessment is valuable. The difference between correct and incorrect classification can mean millions in tax savings or compliance issues.
Related Service: BOI Promotion & Investment Incentives — Free eligibility assessment for your business.
Need Professional Guidance?
Don't navigate Thai regulations alone. Our licensed experts are ready to assist with your specific business case.