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Legal service for foreign clients

BOI Investment Promotion Application in Thailand

Corporate tax holidays, 100% foreign ownership, and fast-track work permits — for qualifying activities.

Quick answer

BOI promotion grants incentives such as corporate income tax exemption for 3–13 years by activity group, 100% foreign ownership, land ownership for the business, and One Stop visa and work permit services. The activity must appear in the promoted list and meet value-added or technology criteria. Contact our team for a quotation.

Contact our team for a quotation — Contact our team for a quotation; BOI charges no application fee, though related government fees apply. · Timeframe stated in the quotation, depending on investment value and the BOI review queue

BOI Investment Promotion Application handled by Thai Law & Accounting lawyers in Thailand
Our bilingual team handles boi investment promotion application end to end across Thailand.

Who this is for

  • Foreign manufacturers relocating production to Thailand
  • Technology, digital, and software businesses
  • Renewable energy and targeted S-curve industries
  • Companies wanting 100% ownership in FBA-restricted activities

What you receive

  • Assessment of promoted-list eligibility and incentive tier
  • Investment plan and application document preparation
  • Preparation for the BOI officer interview
  • Foreign business certificate coordination after promotion
  • Annual performance reporting system for BOI compliance

Documents to prepare

  • Detailed business plan and investment budget
  • Production or service process and technology details
  • Company certificate, or the incorporation plan
  • Employment forecast and required skills

How it works

5-step process

  1. 1

    Check eligibility and incentive tier

    We match your activity against the latest promoted-activities announcement — tiers A1 to A4 and B carry different tax incentives.

  2. 2

    Prepare the online application

    Filing through the BOI online system with an investment plan addressing value-added and technology transfer criteria.

  3. 3

    Officer interview

    Executives present the project to BOI officers; we prepare anticipated questions and supporting documents.

  4. 4

    Promotion certificate

    Once approved, the certificate must be accepted within the deadline and conditions implemented; review time depends on investment size and the BOI queue.

  5. 5

    Exercise incentives and report

    We obtain the FBC for full ownership, use One Stop visa services, and file annual BOI reports.

FAQ

Frequently asked questions

How many years of tax exemption does BOI grant?

It depends on the activity tier: A1 (advanced technology) up to 13 years, A2–A4 progressively less, and tier B receives no tax holiday but other rights such as 100% ownership and machinery import duty exemption. Check the latest BOI announcements when planning.

Can service businesses apply for BOI?

Some can — software, digital services, international headquarters (IHQ), and R&D, for example. The activity must be on the promoted list and meet specific criteria such as minimum personnel spending.

Must the company exist before applying?

You may apply before or after incorporation, but once approved the company must be formed and conditions met within the deadline. Getting the shareholding structure right from the start speeds up post-approval steps.

How does BOI help with work permits?

Promoted companies use the One Stop Service Center, where expert visas and work permits are considered without the usual capital and Thai-employee ratio requirements.

Browse the full legal FAQ wiki

Written by: Thai Law & Accounting Services — attorneys and licensed accountants

Reviewed by: Reviewed by a Notarial Services Attorney registered with the Lawyers Council of Thailand.

Last updated: 2026-08

Information as of August 2026. Government fees and processing times change — verify with the relevant agency before acting, or let our team verify for you.

contact@tla.co.thจ.–ส. 9–18น.15 นาที