BOI Thailand 2026 offers significant investment incentives for multinational corporations expanding into Southeast Asia. Our licensed Thai lawyers at Lex Bangkok guide you through the entire BOI investment promotion process—from eligibility analysis to post-promotion compliance.
Thai Bar-registered counsel
Serving global enterprises since 2017
Full preparation, document drafting, and submission of BOI promotion applications to the One Start One Stop Centre.
Mapping your business operations against BOI-eligible activities under the 2023–2027 investment promotion strategy.
Structuring corporate income tax exemptions, import duty waivers, and zone-based incentives to maximize returns.
Ongoing reporting, operating condition monitoring, and annual compliance filings to maintain your BOI privileges.
BOI Thailand 2026 refers to the investment promotion framework administered by Thailand’s Board of Investment — the government agency responsible for encouraging both foreign and domestic investment in targeted industries. For multinational companies entering or expanding in Thailand, securing a BOI promotion certificate is one of the most strategic decisions available, offering substantial tax incentives, permission to own land, and streamlined work permit processes for foreign staff.
At Lex Bangkok, our licensed Thai lawyers specialize in guiding MNC clients through the full BOI investment promotion lifecycle. Unlike firms that treat BOI as a side service within company registration, we recognize that BOI promotion demands dedicated expertise — from initial eligibility assessment through years of post-promotion compliance reporting.
These benefits are not automatic. Securing them requires a carefully prepared application that demonstrates your project meets BOI criteria for eligible activities, investment thresholds, technology transfer, and regional development priorities. The application process involves detailed project feasibility documentation, financial projections, organizational charts, and technical specifications — all of which must satisfy BOI officers during their review.
The BOI classifies promoted activities across eight broad categories, including agriculture and food processing, mining and ceramics, light and heavy industries, metal products and machinery, electronics and electrical appliances, chemicals and plastics, services and public utilities, and technology and innovation development. Within each category, specific sub-activities receive different incentive tiers (A1 through B2) based on their strategic importance to Thailand’s economic development goals.
Activities that align with the BCG (Bio-Circular-Green) economy model, advanced technology, and digital transformation receive the most favorable incentive packages under the current framework. Our legal team stays current with every BOI announcement and policy update to ensure your application targets the optimal activity classification.
A structured approach that maximizes your approval chances.
We assess your business model against BOI-eligible activities, identify the optimal incentive tier, and develop an application strategy that maximizes your tax and operational benefits.
Our lawyers prepare the full BOI application package — project feasibility study, investment plan, financial projections, and supporting documentation — and submit through the One Start One Stop Investment Centre.
After promotion approval, we handle the ongoing compliance requirements: operating condition monitoring, annual performance reports, machinery import notifications, and foreign worker quota management.
Dedicated expertise that turns complex BOI procedures into a competitive advantage.
Unlike general corporate firms, our BOI team focuses exclusively on investment promotion — ensuring deep expertise in every application.
Our lawyers understand the unique challenges multinational companies face when establishing or expanding operations in Thailand.
From initial consultation through years of post-promotion compliance, we cover the entire BOI timeline.
BOI promotion connects to company registration, work permits, accounting, and contracts. One firm managing your entire Thai operation.
We maintain rigorous compliance calendars and reporting systems so you never risk losing your BOI incentives.
Years of professional engagement with BOI officers means smoother application processing and faster resolution.
The BOI is a government agency under the Office of the Prime Minister responsible for promoting domestic and foreign investment in Thailand. It provides tax and non-tax incentives to qualifying businesses through investment promotion certificates.
Depending on the activity classification (A1 through B2), BOI-promoted companies can receive corporate income tax exemptions for up to 13 years, import duty exemptions on machinery and raw materials, and additional incentives for investments in targeted zones.
Yes. One of the most significant BOI benefits is the permission for foreign nationals to hold 100% of shares in a promoted company, bypassing the standard Foreign Business Act requirement for majority Thai ownership.
Standard BOI applications typically take 40–90 working days from submission. However, the total timeline including document preparation and post-approval procedures can extend to 4–6 months.
Most BOI-promoted activities require a minimum investment of 1 million Baht (excluding land and working capital). Certain priority activities may have different thresholds.
BOI-promoted companies must submit annual operating reports, maintain the conditions specified in their promotion certificate, report machinery imports, and notify the BOI of any corporate changes.
Yes. Existing companies can apply for BOI promotion for new projects or expansion of existing operations.
We handle BOI applications across all eight activity categories. Our team has particular experience with technology companies, manufacturing operations, digital services, and international trading companies.
We analyze the BOI’s feedback, restructure the application to address concerns, and resubmit. Our pre-submission review process is designed to minimize rejection risk.
BOI promotion works alongside company registration, work permit applications, and tax registrations. At Lex Bangkok, we coordinate all these processes for seamless integration.
Speak with our licensed Thai lawyers about your BOI eligibility, incentive options, and application timeline. Your first consultation is free.