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Service guide
BOI Tax Incentives in Thailand.
What BOI tax incentives cover: corporate income tax holidays of 3 to 13 years, import duty exemptions, and the compliance work that keeps them in force.
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Key facts
- How long is the BOI corporate income tax holiday?
- Between 3 and 13 years depending on the activity group: 10 to 13 years for A1+, 8 years for A1 and A2, 5 years for A3, and 3 years for A4. A1+ and A1 exemptions are uncapped; A2 to A4 are capped at 100 percent of the project's investment.
- What else does BOI promotion exempt besides income tax?
- Import duties on machinery and on raw materials used in production for export, and tax on dividends derived from the promoted activity. Some projects get a 50 percent corporate income tax reduction and double deductions for transport, electricity, and water instead of or after a full holiday.
- Do the incentives come with obligations?
- Yes. Incentives are granted as specified in the promotion certificate, and the BOI supervises conditions such as operation start-up and monitors projects through its e-Monitoring system and performance reports. Keeping the incentives means keeping the conditions.
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What BOI tax incentives are worth
BOI tax incentives are the reason most promoted companies applied in the first place. Under the Investment Promotion Act, the Board of Investment can exempt a promoted project's corporate income tax entirely for a fixed period, exempt or reduce import duties on machinery and on raw materials used in production for export, and exempt tax on dividends derived from the promoted activity. For companies outside the top activity groups, a 50 percent reduction of corporate income tax and double deductions for transport, electricity, and water costs can apply instead of or after a full holiday.
The scale depends on the activity group the project falls into, from three years of exemption at the bottom of the table to thirteen at the top. Against Thailand's standard corporate income tax rate of 20 percent on net profit, a multi-year holiday is usually the single largest number in a promoted company's business case.
One thing this page is not: an application manual. Which activities qualify, what the criteria are, and how the application runs is covered in the BOI promotion guide. This page covers the tax side, and the work that starts after the certificate is issued.
Corporate income tax exemption by activity group
Exemption periods from the BOI Investment Incentives Scheme. Group B activities receive duty and non-tax incentives without a corporate income tax exemption.
| CIT exemption | Cap on the exemption | |
|---|---|---|
| A1+ | 10 to 13 years | No cap |
| A1 | 8 years | No cap |
| A2 | 8 years | Capped at 100% of the project's investment |
| A3 | 5 years | Capped at 100% of the project's investment |
| A4 | 3 years | Capped at 100% of the project's investment |
- A1+
- CIT exemption: 10 to 13 years
- Cap on the exemption: No cap
- A1
- CIT exemption: 8 years
- Cap on the exemption: No cap
- A2
- CIT exemption: 8 years
- Cap on the exemption: Capped at 100% of the project's investment
- A3
- CIT exemption: 5 years
- Cap on the exemption: Capped at 100% of the project's investment
- A4
- CIT exemption: 3 years
- Cap on the exemption: Capped at 100% of the project's investment
Source: BOI Investment Promotion Guide 2026, Investment Incentives Scheme
Checked August 2026
Note: The incentives live in the certificate, not the law alone
Every incentive is granted as specified in the project's promotion certificate, and the certificate carries conditions: what the project must produce, where, with what investment, and by when. The exemption is not a status a company holds; it is a bargain it has to keep performing. That is why the compliance work below exists as a distinct engagement.
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What ongoing BOI tax incentives compliance covers
After promotion, the BOI actively supervises. Its own process descriptions list following up on projects through the e-Monitoring system and performance reports, supervising project conditions such as operation start-up, ISO certification, and merit conditions, and overseeing how companies utilize the corporate income tax exemption. A promoted company is reporting to the BOI and proving condition compliance for as long as the incentives run.
The tax filings get harder too, not easier. A holiday applies to the net profit of the promoted activity, so a company with promoted and non-promoted revenue has to keep the two apart in its books and in its corporate tax filing, apply the cap where its group has one, and handle exempt dividends correctly. Getting the split wrong in either direction costs money: taxed income that should have been exempt, or an exemption claimed on income the certificate does not cover.
This is standing work for accountants and tax lawyers in Thailand: condition tracking against the certificate, the recurring BOI reports, exemption calculations at filing time, and advice when a project's facts drift from what was promoted, for example a delayed start-up or a changed product mix. Firms that run a promoted company's accounting usually carry the reporting calendar as part of the engagement.
How a BOI tax compliance engagement typically runs
Map the certificate
The firm reads the promotion certificate and lists every condition and incentive with its period, cap, and start point. This map is what the rest of the engagement is checked against.
Set up the accounting split
Promoted and non-promoted activities get separated in the books from day one, so exempt profit can be computed and defended rather than estimated at year end.
Run the reporting calendar
The firm prepares the performance reports and e-Monitoring submissions the BOI requires and keeps evidence that operation start-up, investment, and other conditions were met on time.
Apply the exemption at filing
At each tax filing, the firm computes the exempt profit, applies any cap, and files on that basis, keeping a file that ties every exempt baht back to the certificate.
Flag drift early
When the business changes in a way the certificate did not anticipate, the firm raises it with the BOI before it becomes a condition breach, rather than explaining it afterwards.
When this work is worth paying for
Weigh the fee against what is protected: a corporate income tax exemption measured in years of profit, plus duty-free machinery. A condition breach or a miscomputed exemption puts numbers of that size in question, which is why promoted companies rarely run BOI compliance informally.
A firm cannot extend a holiday or waive a condition. What it can do is keep the certificate's bargain visible, the reports filed, and the exemption calculations tied to evidence, so the incentives the company was granted are the incentives it actually keeps.
This page is general information, not legal advice. Incentive schemes, conditions, and procedures change; for a specific promoted project, speak with a qualified professional.
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Common questions
Frequently asked questions
- What tax incentives does the BOI give?
- Under the Investment Promotion Act the BOI can grant exemption of corporate income tax on the net profit and dividends of the promoted activity, exemption or reduction of import duties on machinery, reductions or exemptions of import duties on raw materials including those used in production for export, a 50 percent reduction of corporate income tax, and double deductions for transport, electricity, and water costs. Non-tax incentives such as land ownership and foreign expert work permissions sit alongside these.
- How many years of tax exemption does a BOI company get?
- It depends on the project's activity group under the BOI's Investment Incentives Scheme: 10 to 13 years for A1+, 8 years for A1 and A2, 5 years for A3, and 3 years for A4. For A1+ and A1 the exemption has no cap on the amount; for A2 to A4 it is capped at 100 percent of the project's investment as determined by the Board. Group B activities receive duty and non-tax incentives without an income tax holiday.
- Does a BOI company still file tax returns?
- Yes. The exemption applies to the net profit of the promoted activity, so the company still keeps accounts, computes its result, and files corporate income tax returns, claiming the exemption within them. Income outside the promoted activity is taxed normally at Thailand's standard 20 percent rate on net profit, which is why promoted and non-promoted income are kept separate in the books.
- Can BOI tax incentives be lost?
- The incentives are granted as specified in the promotion certificate and are tied to its conditions, and the BOI supervises compliance through performance reporting, its e-Monitoring system, and condition checks on matters like operation start-up. A project that stops matching its certificate puts its incentives in question, which is why firms track conditions continuously and raise changes with the BOI early. What happens in a specific breach depends on the certificate and the facts.
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