The biggest draw of BOI promotion is tax: eligible companies can receive multi-year corporate income tax (CIT) exemptions plus import-duty relief. The level depends on which tier your activity falls into.
The A1–B2 tier system
The BOI classifies promoted activities into tiers. Higher tiers target technology- and knowledge-intensive activities and receive the longest tax holidays:
- A1+/A1 — advanced tech, R&D, biotech, nanotech: up to 8–13 years CIT exemption
- A2 — high-value technology and infrastructure: up to 8 years
- A3–A4 — high/medium-tech manufacturing and services: 3–5 years
- B1–B2 — supporting activities: mainly non-tax incentives
Beyond the tax holiday
BOI companies also get 100% foreign ownership in many restricted activities, import-duty exemptions on machinery and materials, and streamlined visas and work permits via the One Stop Service Center — see visa & work permit.
2026 measures
The 2026 package (open through 2027) keeps the strongest incentives for Thailand 4.0 sectors and adds an Economic Recovery measure offering a 50% CIT reduction for five years on large qualifying projects. Tiers and benefits change periodically, so confirm the current tier for your activity.
True Bizz handles the full BOI process. Start with our BOI services page or request an eligibility assessment.