BOI Category 5.8: Digital Services Deep Dive
Category 5.8 is the most relevant BOI category for tech entrepreneurs. Let's explore exactly what it covers and how to qualify.
What Category 5.8 Includes
Software Development
- Custom software solutions
- Enterprise applications
- Mobile app development
- Web application development
Digital Platforms
- SaaS products
- Marketplace platforms
- Booking/reservation systems
- CRM and ERP systems
Cloud & Infrastructure
- Cloud computing services
- Data center operations
- Cybersecurity solutions
Advanced Technologies
- AI and machine learning development
- Blockchain applications
- IoT solutions
- Big data analytics
Investment Requirements
For Category 5.8, the minimum requirement is typically expressed as salary expenditure rather than capital investment:
- Minimum: 1.5 million THB annual salary to Thai IT staff
- Example: 3 developers at 50,000 THB/month = 1.8M THB/year ✓
This makes it accessible for startups and small teams.
Benefits Specific to 5.8
- 8-year corporate tax exemption
- 100% foreign ownership
- No 4:1 staff ratio
- Fast-track work permits
Common Pitfall
Revenue from non-promoted activities is taxed normally. If you earn revenue from consulting, training, or non-software services, that portion doesn't receive the exemption.
Careful activity classification from the start is essential.
Related Service: BOI Promotion & Investment Incentives — Expert guidance for Category 5.8 applications.
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