BOI resources
A plain guide to how BOI promotion works, the categories, the incentive groups and the questions we hear most.
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BOI category guide
BOI promotion covers ten official sections. Each promoted activity sits in one of them, and an incentive group sets the tax holiday and the benefits. Tell us what your business does in plain words and our check maps it to the right category.
The ten official sections
1Agricultural, food and biotechnology industries
2Medical industry
3Machinery and vehicles industry
4Electrical appliances and electronics industry
5Metal and material industry
6Chemical and petrochemical industry
7Public utilities
8Digital industry
9Creative industry
10High value service
The incentive groups
| Group | What it means |
|---|---|
| A1+ | 10 to 13 years of corporate income tax exemption, no cap. The top tier, for high technology and targeted activities. |
| A1 | 8 years, no cap. Knowledge based and high value activities. |
| A2 | 8 years, capped. High value activities. |
| A3 | 5 years, capped. Activities important to the country. |
| A4 | 3 years, capped. Lower technology activities that still add value. |
| B | No corporate income tax exemption. Supporting activities still get foreign ownership, work permits and import duty relief. A support office (TISO) sits here. |
From plain words to a BOI category
Owners describe a project in their own words while BOI uses administrative names. Here are common examples our check recognises.
| What you might say | BOI category and code |
|---|---|
| Software and digital product development | Development of software, digital content, 8.1.1 |
| Data center | Data center, 8.2.1 |
| Support office for your group | Trade and Investment Support Office (TISO), 10.1.1 |
| Regional office serving your group abroad | International Business Center (IBC), 10.1.2 |
| Sourcing office for your group | International Procurement Office (IPO), 10.1.3 |
| Research and development center | Research and Development, 10.2 |
| Software customisation and maintenance | Modification of software, digital content, 8.1.2 |
| Engineering design services | Engineering Design, 10.3 |
| Technical training school | Vocational training center, 10.7.1 |
| Amusement park | Amusement Parks, 10.8.3 |
BOI FAQ
What is BOI promotion and who is it for?
BOI promotion is an investment incentive granted by the Thailand Board of Investment. It is for businesses in promoted activities that bring value to the country, and it is the main legal route to full foreign ownership. It can include a corporate income tax holiday, foreign ownership, work permits and import duty relief. Why a BOI Promotion Can Help Your Business.
Which activities qualify?
Promoted activities sit across ten sections, from agriculture and manufacturing to digital and high value services. Our check maps your plain description to the likely category and shows the official name and code. Discover the Qualifying Business Activities for a BOI Promotion.
Can I own 100 percent of my company?
For most promoted activities, yes. The purpose of a BOI promotion is to allow up to 100 percent foreign ownership through a Foreign Business Certificate. A few activities carry an exception, which our team confirms for your case. Exploring 100 percent Foreign Business Ownership in Thailand.
My business does not match a BOI name. Am I still eligible?
Often yes. Owners describe a project in everyday words while BOI uses administrative names. Our check translates plain language into the right category, so a regional office becomes an International Business Center and a support office becomes a TISO. Discover the Qualifying Business Activities for a BOI Promotion.
My activity is not promoted. What are my options?
Some activities, such as plain trading or local services, are not promoted on their own. They can often be done with a proper structure or a genuine Thai partner, a real shareholder and never a nominee, or by adjusting the scope. A short conversation with our team is the best next step. The Risks of Using Nominee Shareholders.
What does a BOI application cost and how long does it take?
Belaws professional service fees for a BOI application start from THB 180,000 plus VAT, separate from the official BOI and government fees. A typical timeline runs about eight to twelve weeks from filing to the promotion certificate, depending on the activity.
What is the EEC and why does it matter?
The Eastern Economic Corridor covers Rayong, Chonburi and Chachoengsao. It can add extra incentives and an EEC visa with a flat personal tax rate, which is why location is one of the three questions in our check. BOI or EEC, Which is Best for your Business.
The Belaws handbook
Starting a Business in Thailand for Foreigners is a free handbook from Belaws. It walks through company structures, ownership, visas and the BOI route.
Read the handbookLatest BOI announcements
BOI updates its promoted activities and conditions from time to time. We curate the most relevant updates here.
For the latest official updates, see the BOI website. Visit the official BOI site.