Activity Group B (BOI B Incentives)

Basic Incentives for BOI B Incentives

  1. Exemption of import duties on machinery.
  2. Exemption of import duties on raw materials used in Research and Development (R&D).
  3. Exemption of import duties on raw materials used in production for export.
  4. 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

     Exemption of corporate income tax for 1-5 years.

  • Additional Incentives for Decentralization

     Exemption of corporate income tax for 3 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 B Incentives?

Understanding whether your project qualifies for BOI B Incentives requires a careful review of the business activity, investment structure, machinery, production process, operational plan, and supporting documents. Although Activity Group B may not provide the same level of corporate income tax exemption as certain A-group activities, it can still provide valuable benefits for eligible businesses, including machinery import duty benefits, export-related privileges, research and development support, and non-tax incentives.

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

For investors, manufacturers, service providers, or foreign companies planning to establish or expand operations in Thailand, early BOI assessment is important. A proper review can help identify available incentives, reduce application delays, and ensure that the project structure, documents, and business plan are aligned with BOI requirements from the beginning.

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