Thailand's Board of Investment (BOI) promotes investment in targeted, high-value activities — and the list goes far beyond heavy industry. If your activity qualifies, BOI promotion can give you 100% foreign ownership, corporate income tax holidays and easier visas. Here's what's eligible in 2026.
Eligible activity categories
The BOI groups promoted activities into broad categories, including:
- Technology and innovation — software, digital services, R&D
- Advanced manufacturing and electronics
- Agriculture, food and biotechnology
- Services — international business centres (IBC), trade and investment support, certain professional services
- Creative industries and tourism-related services
What changed in 2026
On 15 January 2026 the BOI refreshed its promotion measures (open through 2027), keeping Thailand 4.0 priorities — AI and digital, EV and clean energy, biotechnology — at the top tiers, with a fast-track for strategic digital, EV and renewable projects.
How to check if you qualify
Eligibility depends on your specific activity, investment plan and value added. The safest step is a professional eligibility assessment before you apply. Learn more about BOI services, or read about the incentive tiers and how the application works on our BOI page.
True Bizz assesses your eligibility and handles the full BOI process in Bangkok. Setting up the company and BOI application can run in parallel.