Knowledge hub
Thailand BOI guide
Thailand's Board of Investment grants promotion to specific projects, unlocking ownership, tax and staffing privileges. This hub explains how it works, in plain language.
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Twelve questions investors ask about BOI
Each page is short, specific and written for founders and investors rather than for lawyers.
BOI
What is BOI Thailand?
The BOI is Thailand's investment promotion agency. Promotion is granted per project and can unlock tax and non-tax privileges.
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Who can apply for BOI?
Applications are made by companies, or by promoters intending to incorporate, for activities on the promoted list.
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BOI Thailand for foreigners
For foreign investors, the non-tax privileges around ownership, land and staff often matter more than tax holidays.
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BOI Thailand for Indian companies
Indian applicants most often fit manufacturing, food processing, software and regional service activities.
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BOI hotel investment
Hotel-related promotion has existed in various forms, with conditions tied to standard, size and location.
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BOI tax incentives
Tax privileges are activity-based, time-limited and often capped by reference to invested capital.
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BOI foreign ownership
Promotion is one lawful route to foreign majority ownership; the Foreign Business Act still frames the rules.
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BOI skilled workers and visas
Promoted projects use a dedicated channel for skilled positions rather than the standard employment quota.
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BOI application process
Expect activity confirmation, application, interview, approval, acceptance, incorporation steps and ongoing compliance.
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BOI promoted industries
Promoted activities are organised into groups spanning agriculture, industry, digital, services and innovation.
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BOI vs normal Thai company
A standard company is faster and simpler; a promoted company trades process and reporting for ownership and tax benefits.
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Is my business eligible for BOI?
Work through activity match, substance, capital, employment and location before spending on an application.
Read more →BOI eligibility depends on the specific activity, project and current regulations. This page provides general information and is not official BOI advice.
The honest summary
Treat promotion as upside, not as the plan
Model the business with no incentives at all. If it only works with a tax holiday, it is not yet a viable project.
For most foreign investors the ownership and skilled-staff privileges matter more than the corporate income tax exemption, because they decide whether the business can be run the way the investor intends.
Promotion does not remove VAT, withholding tax, payroll obligations, audit or reporting — and it does not guarantee visas, licences or approvals.
Official sources
Frequently asked questions
- What does BOI promotion actually give you?
- A package of privileges attached to an approved project: possible corporate income tax exemption, duty relief, foreign majority shareholding in the promoted activity, land rights for the project in defined cases, and easier skilled-staff permissions.
- Is BOI promotion automatic if I invest enough money?
- No. Promotion depends on the activity matching the promoted list and on the project meeting the published criteria, not on the size of the cheque.
- Do you file BOI applications?
- No. We are not a BOI agent and we do not provide official BOI advice. We help you assess whether the route is realistic and connect you with qualified Thai professionals.
Is your project a BOI candidate?
Tell us the activity, the capital plan and the ownership you need. We will give you an honest read and connect you with the right Thai specialists.