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Weekly Recap: BOI Promotion Overview

2026-01-19Siam Advice FirmBOI Analysis

This week we covered BOI Promotion from every angle. Here's your complete reference guide.

 

What We Learned

What is BOI?

The Board of Investment promotes foreign investment by offering incentives for strategic activities. It's the most powerful tool for foreign business owners in Thailand.

 

The Four Major Benefits

  1. 100% Foreign Ownership — No Thai shareholders required
  2. Tax Exemptions — 0% corporate tax for up to 8 years
  3. Work Permit Advantages — No 4:1 ratio, faster processing
  4. Import Duty Exemption — 0% on machinery and materials

 

Category 5.8: Digital Services

The most relevant category for tech entrepreneurs, covering software development, digital platforms, cloud services, and AI/ML development.

Minimum requirement: 1.5M THB annual salary to Thai IT staff.

 

Key Numbers

  • 8 years of tax exemption
  • 0% corporate tax rate during promotion
  • 1 day work permit processing at One-Stop Service
  • 100% foreign ownership allowed

 

Should You Apply?

If your business involves:

  • Software development
  • Digital content creation
  • Tech-enabled services
  • Manufacturing for export

...BOI promotion is likely worth pursuing.

 

Coming Next Week

We'll cover Getting Started:

  • Choosing the right business structure
  • Thai Limited Company basics
  • Finding shareholders (when needed)
  • The preference shares strategy

 


Related Service: BOI Promotion & Investment Incentives — Start your BOI journey with expert support.

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