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 Investment incentives granted by the Industrial Estate Authority of Thailand (IEAT) |
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Incentives eligible for factories located inside industrial estates. |
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Investment incentives granted by the Board of Investment of Thailand (BOI) |
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The Board of Investment grants investment incentives to BOI promoted companies on a graduated basis. The incentives are differentiated geographically and there are three zones: |
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Zone 1: the area around Bangkok. In this area the least amount of incentives are granted
Zone 2: developed industrial areas in provinces around Bangkok. Amata Nakorn Industrial Estate is located in Zone 2, 57 km from Bangkok
Zone 3: areas more distant from Bangkok. Amata City Industrial Estate is located in zone 3, 114 km from Bangkok |
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1.Government Incentives for Investors
in BOI Investment Zone 1 |
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Corporate Income Tax
Exemption:
3 Years*
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Right to own the land by
foreigner
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50% Reduction in Corporate
IncomeTax:
none
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Right to bring in foreign skilled worker,
experts, and their spouse
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Reduction of Import Duty on Machinery subject to
import duty of not less than 10 percent:
50%
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Right to remit foreign
exchange |
Exemption of Import Duty on Imported Raw
Material or Essential Materials used in the manufacturing of
Export Products:
1 Year
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Right to bring in foreign skilled workers,
experts, and their spouses:
Yes
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Right to own land by
foreigner:
Yes
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2.Government Incentives for Investors in BOI Investment Zone 2 (Amata Nakorn) |
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Corporate Income Tax
Exemption:
7 Years*
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Right to own the land by
foreigner
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50% Reduction in Corporate
IncomeTax:
none
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Right to bring in foreign skilled worker,
experts, and their spouse
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Reduction of Import Duty on Machinery
100%
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Right to remit foreign
exchange |
Exemption of Duties on Imported Raw Material
(For Export Sales):
none
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75% Reduction in Duties on Imported Raw Material
(For Domestic Sales):
none
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Right to bring in foreign skilled workers,
experts, and their spouses:
Yes
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Right to own land by
foreigner:
Yes
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3.Government Incentives for Investors in BOI Investment Zone 3 (Amata City) |
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Corporate Income Tax
Exemption:
8 Years*
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Right to own the land by
foreigner
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50% Reduction in Corporate
IncomeTax:
5 Years after Income Tax Holiday
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Right to bring in foreign skilled worker,
experts, and their spouse
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Reduction of Import Duty on Machinery
100%
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Right to remit foreign
exchange |
Exemption of Duties on Imported Raw Material
(For Export Sales):
5 Years
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75% Reduction in Duties on Imported Raw Material
(For Domestic Sales):
5 Years
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Double deduction from taxable income of water,
electricity and transport costs:
10 Years from the date of first
sales
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Deduction, from net profit, of 25% of the
project’s infrastructure installation or construction
cost:
Yes |
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Right to bring in foreign skilled workers,
experts, and their spouses:
Yes
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Right to own land by
foreigner:
Yes |
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| *Remark: A Project with capital investment of 10 Million Baht or
more (excluding cost of land and working capital must obtain ISO
9000 or similar international standard certification within 2 years
from its start-up date, otherwise the corporate income tax exemption
will be reduced by 1year. Please consult with us on above incentives
specific to your request. |
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