Activity Group A4 (BOI A4 Incentives)

Basic Incentives for BOI A4 Incentives

  1. Exemption of corporate income tax for 3 years. (Corporate income tax exemption without a cap: This offers corporate income tax exemption on profits from the promoted project, limited to 100% of the project’s investment, as determined by the Board.)
  2. Exemption of import duties on machinery.
  3. Exemption of import duties on raw materials used in Research and Development (R&D).
  4. Exemption of import duties on raw materials used in production for export.
  5. Non-tax incentives : Permit to own land, Permit to bring into the Kingdom skilled workers and experts to work in investment promoted activities, Permit for foreign nationals to enter the Kingdom for the purpose of studying investment opportunities, Permit to take out or remit money abroad in foreign currency. Additional rights and benefits:

Additional Incentives

  • Additional Incentives for the Merit of Competitiveness Enhancement

     Previously : Exemption of corporate income tax for 3 years. (from Basic Incentives)

     Additional : Exemption of corporate income tax for 1-5 years.

     Total : Exemption of corporate income tax for 4-8 years.

  • Additional Incentives for Area-based Promotion

     Previously : Exemption of corporate income tax for 3 years. (from Basic Incentives)

     Additional : Exemption of corporate income tax for 1 year.

     Total : Exemption of corporate income tax for 4 years.

  • Additional Incentives for Decentralization

     Previously : Exemption of corporate income tax for 3 years. (from Basic Incentives)

     Additional : 50% Corporate income tax reduction for 3 years.

     Total : Exemption of corporate income tax for 6 years.

     Double deductions from the costs of transportation, electricity and water supply for 10 years.

     Additional 25% deduction of the cost of installation or construction of facilities.

Need More Details About BOI A4 Incentives?

Understanding whether your business activity falls under BOI A4 Incentives requires careful review of the project details, business model, investment structure, machinery, technology, and operational plan. Although Activity Group A4 may provide important tax and non-tax privileges, the actual eligibility and conditions depend on the specific nature of each project.

Sky International Legal can assist investors and companies with BOI eligibility assessment, application preparation, supporting documents, and post-approval compliance planning. Our team can help review whether your proposed activity may qualify under Activity Group A4 or whether another BOI activity category may be more suitable for your investment in Thailand.

For more information or a professional consultation regarding BOI A4 Incentives in Thailand, please contact us