Group of Industries and General List
of Activities Eligible for Investment Promotion
Basis and Supporting Industries
Section 5 Metal and Material Industry
Mineral Industry
5.1 Prospecting of minerals, mining, mineral dressing, mineral smelting, metallurgy operations of targeted potential minerals
|
Activities |
Conditions |
Incentives |
| 5.1.1 Prospecting of minerals | Project must obtain prospecting licenses (Prospecting Atchaybat: PA or Special Atchayabat: SA) before applying for investment promotion. | A1 |
5.1.2 Mining, mineral dressing, mineral smelting, metallurgy operations of targeted minerals
5.1.2.1 Mining of targeted potential minerals
| Conditions | Incentives |
|---|---|
| 1. Project must obtain mining licenses (Prathanabat) or mining sublease licenses before applying for investment promotion.
2. Project must involve activities related to targeted potential minerals such as rare earths, precious metals, alkali metals, quartz, potash and other minerals specified by the National Mineral Management Policy Commission (except industrial stones for the construction industry). 3. Project must obtain the certification of Green Mining or Corporate Social Responsibility from the Department of Primary Industries and Mines (CSR-DPIM) or other international standards approved by the Board within two years from the deadline for full operation. 4. Project must obtain Mining 4.0 certification from the Department of Primary Industries and Mines, or other international standards approved by the Board within two years after the deadline for full operation. If the project fails to comply the condition, the corporate income tax exemption will be withdrawn for one year. 5. Project must have a real-time monitoring and reporting system for environmental impacts in place within two years of the deadline for full operation. If the project fails to comply with the condition, the corporate income tax exemption will be withdrawn for one year. 6. In case of the same juristic person continued mining after the prospecting of targeted potential minerals, the costs incurred by the mineral prospecting with the concession certificate, endorsed by the Department of Primary Industries and Mines, can be included for the calculation of corporate income tax exemption. 7. Existing activities, regardless of whether they are BOI-promoted or not, may apply for incentives under the Smart and Sustainable Industry Measure, the conditions 3-5 must be fulfilled before the full operation deadline. Exemption will be withdrawn for one year. |
A2 |
5.1.2.2 Mineral dressing from the mineral of targeted potential minerals within the same project
| Conditions | Incentives |
|---|---|
| 1. Project must obtain mining licenses (Prathanabat) or mining sublease licenses before applying for investment promotion.
2. In the case of mineral dressing outside the concession certificate area, project must obtain a mineral dressing license before applying for investment promotion. 3. Project must involve activities related to targeted potential minerals such as rare earths, precious metals, alkali metals, quartz, potash and other minerals specified by the National Mineral Management Policy Commission (except industrial stones for the construction industry). 4. Project must obtain the certification of Green Mining or Corporate Social Responsibility from the Department of Primary Industries and Mines (CSR-DPIM) or other international standards approved by the Board within two years from the deadline for full operation. 5. Project must obtain Mining 4.0 certification from the Department of Primary Industries and Mines, or other international standards approved by the Board within two years after the deadline for full operation. If the project fails to comply the condition, the corporate income tax exemption will be withdrawn for one year. 6. Project must have a real-time monitoring and reporting system for environmental impacts in place within two years of the deadline for full operation. If the project fails to comply with the condition, the corporate income tax exemption will be withdrawn for one year. 7. In case of the same juristic person continued mining after the prospecting of targeted potential minerals, the costs incurred by the mineral prospecting with the concession certificate endorsed by the Department of Primary Industries and Mines, can be included for the calculation of corporate income tax exemption. 8. Existing activities, regardless of whether they are BOI-promoted or not, may apply for incentives under the Smart and Sustainable Industry Measure, the conditions 4-6 must be fulfilled before the full operation deadline. |
A2 |
5.1.2.3 Mineral smelting and/or metallurgy operations from the mining of targeted potential minerals within the same project
| Conditions | Incentives |
|---|---|
| 1. Project must obtain mining licenses (Prathanabat) or mining sublease licenses before applying for investment promotion.
2. In the case of mineral dressing and/or metallurgy operations outside the concession certificate area, project must obtain a mineral dressing license and/or a metallurgy operations license before applying for investment promotion. 3. Project must involve activities related to targeted potential minerals such as rare earths, precious metals, alkali metals, quartz, potash and other minerals specified by the National Mineral Management Policy Commission (except industrial stones for the construction industry). 4. Project must obtain the certification of Green Mining or Corporate Social Responsibility from the Department of Primary Industries and Mines (CSR-DPIM) or other international standards approved by the Board within two years from the deadline for full operation. 5. Project must obtain Mining 4.0 certification from the Department of Primary Industries and Mines, or other international standards approved by the Board within two years after the deadline for full operation. If the project fails to comply the condition, the corporate income tax exemption will be withdrawn for one year. 6. Project must have a real-time monitoring and reporting system for environmental impacts in place within two years of the deadline for full operation. If the project fails to comply with the condition, the corporate income tax exemption will be withdrawn for one year. 7. In case of the same juristic person continued mining after the prospecting of targeted potential minerals, the costs incurred by the mineral prospecting with the concession certificate endorsed by the Department of Primary Industries and Mines, can be included for the calculation of corporate income tax exemption. 8. Existing activities, regardless of whether they are BOI-promoted or not, may apply for incentives under the Smart and Sustainable Industry Measure, the conditions 4-6 must be fulfilled before the full operation deadline. |
A2 |
5.1.2.4 Mineral dressing, mineral smelting or metallurgy operations of targeted potential minerals
| Conditions | Incentives |
|---|---|
| 1. Project must obtain a mineral dressing license or a metallurgy operations license or other licenses from the Department of Primary Industries and Mines before applying for investment promotion.
2. Project must involve activities related to targeted potential minerals such as rare earths, precious metals, alkali metals, quartz, potash and other minerals specified by the National Mineral Management Policy Commission (except industrial stones for the construction industry). 3. Project must obtain the certification of Green Mining or Corporate Social Responsibility from the Department of Primary Industries and Mines (CSR-DPIM) or other international standards approved by the Board within two years from the deadline for full operation. 4. Project must obtain Mining 4.0 certification from the Department of Primary Industries and Mines, or other international standards approved by the Board within two years after the deadline for full operation. If the project fails to comply the condition, the corporate income tax exemption will be withdrawn for one year. 5. Existing activities, regardless of whether they are BOI-promoted or not, may apply for incentives under the Smart and Sustainable Industry Measure, the conditions 3-4 must be fulfilled before the full operation deadline. 7. In case of the same juristic person continued mining after the prospecting of targeted potential minerals, the costs incurred by the mineral prospecting with the concession certificate endorsed by the Department of Primary Industries and Mines, can be included for the calculation of corporate income tax exemption. 8. Existing activities, regardless of whether they are BOI-promoted or not, may apply for incentives under the Smart and Sustainable Industry Measure, the conditions 4-6 must be fulfilled before the full operation deadline. |
A2 |
Materials Industry
5.2 Manufacture of materials
5.2.1 Manufacture of advanced or nano materials, or products produced from advanced or nano materials
|
Activities |
Conditions |
Incentives |
| 5.2.1.1 Manufacture of advanced or nano materials, or products produced from advanced or nano materials (with the continued production process from advanced or nano materials within the same project) | – | A2 |
| 5.2.1.2 Manufacture of advanced or nano materials, or products produced from advanced or nano materials | – | A3 |
5.2.2 Manufacture of glass or ceramic products
|
Activities |
Conditions |
Incentives |
| 5.2.2.1 Manufacture of special quality glass products | Project must have melting and/or annealing process. | A3 |
| 5.2.2.2 Manufacture of glass products | Project must have melting and/or annealing process. | B |
| 5.2.2.3 Manufacture of ceramic products (except earthenware and ceramic tiles) | Project must have forming, firing and/or annealing process. | B |
| 5.2.3 Manufacture of fire-resistant materials or heat insulation (except aerated brick and lightweight brick) | – | B |
5.2.4 Manufacture of gypsum board or gypsum products and cements
|
Activities |
Conditions |
Incentives |
| 5.2.4.1 Manufacture of gypsum board or gypsum products | – | B |
| 5.2.4.2 Manufacture of cements | 1. Project must use a clean technology or green technology as approved by
1.1 Carbon capture and storage (CCS) and/or carbon capture and utilization (CCU) technology 1.2 Using renewable energy in the production process (except solar energy) 2. In case of existing projects apply for the Smart and Sustainable Industry Measure, the projects shall be eligible only for Environmental Impact Mitigation on greenhouse gas mitigation. |
B |
| 5.2.5 Manufacture of construction materials and pre-stressed concrete for public utilities | Project must be located in the Southern Border Provinces and Special Economic Zones (SEZ) | A2 |
Targeted Core Technology Development for Materials Industry
5.3 Targeted core technology development for materials industry
|
Activities |
Conditions |
Incentives |
| 5.3.1 Advanced materials technology development | 1. Target technology development procedures shall be used as a base for the manufacturing process or service provision in the target industry as approved by the Board.
2. There must be a technology transfer with an educational institution or research institute as approved by the Board, such as Technology Research Consortium. |
A1+
(10 years with no limit on the corporate income tax exemption) |
| 5.3.2 Nanotechnology development |
|
A1+
(10 years with no limit on the corporate income tax exemption) |
Steels and Irons Industry
5.4 Manufacture of steels and irons
|
Activities |
Conditions |
Incentives |
| 5.4.1 Manufacture of up-stream steels (i.e., Pure Molten Irons, Pig Irons, Sponge Irons, Direct Reduction Irons (DRI) and Hot Briquetted Irons (BRI) | – | A2 |
5.4.2 Manufacture of intermediate steels (i.e., Slabs, Billet and Blooms)
|
Activities |
Conditions |
Incentives |
| 5.4.2.1 Manufacture of intermediate steels, i.e, Slabs, Billet and Blooms (with continuous production process from manufacturing of intermediate steels within the same project) | – | A2 |
| 5.4.2.2 Manufacture of intermediate steels, i.e., Slabs, Billet and Blooms | New investment projects in the manufacture of billet are not eligible for promotion.
However, the existing projects may apply for incentives under the Enhancement Measure for Smart and SustainableIndustry and Investment Promotion Measures for Community and Society Development. |
A4 |
5.4.3 Manufacture of down-stream steels
|
Activities |
Conditions |
Incentives |
| 5.4.3.1 Manufacture of high tensile strength steels | 1. In the case of steel wire manufacturing, the ultimate tensile strength (UTS) must be greater than 1,000 megapascals (MPa).
2. In the other cases, the ultimate tensile strength (UTS) must be greater than 700 megapascals (MPa). |
A2 |
| 5.4.3.2 Manufacture of down-stream steels with continuous process from manufacturing up-stream and intermediate steel within the same project | Project must have metal forming process. | A2 |
| 5.4.3.3 Manufacture of long steel products for industrial use (i.e., steel wire rods, wires, shafts and bars) | New investment projects in the manufacture of steel wire for industrial use are not eligible for promotion.
However, the existing projects apply for incentives under the Enhancement Measure for Smart and Sustainable Industry and Investment Promotion Measures for Community and Society Development. |
B |
| 5.4.3.4 Manufacture of long steel products for construction use (i.e., steel wire rods, wires, shafts and bars) | New investment projects in the manufacture of steel wire for construction use are not eligible for promotion.
However, the existing projects in operation may apply for incentives under the Enhancement Measure for Smart and Sustainable Industry and Investment Promotion Measures for Community and Society Development. |
B |
| 5.4.3.5 Manufacture of flat rolled steel products for industrial use (i.e., hot or cold rolled stainless steel sheets, hot or cold rolled steel sheets, steel plates and coated steel sheets) | New investment projects in the manufacture of hot-rolled stainless steel for industrial use are not eligible for promotion.
However, the existing projects in operation may apply for incentives under the Enhancement Measure for Smart and Sustainable Industry and Investment Promotion Measures for Community and Society Development. |
B |
| 5.4.3.6 Manufacture of flat rolled steel products for construction use (i.e., hot or cold rolled stainless steel sheets, hot or cold rolled steel sheets, steel plates and coated steel sheets) | New investment projects in the manufacture of hot-rolled stainless steel for construction use are not eligible for promotion.
However, the existing projects in operation may apply for incentives under the Enhancement Measure for Smart and Sustainable Industry and Investment Promotion Measures for Community and Society Development. |
B |
| 5.4.3.7 Manufacture of tin mill black plates | Project must have rolling or metal forming process | A3 |
| 5.4.3.8 Manufacture of cold-rolled electrical steel sheets | – | A3 |
5.4.4 Manufacture of steel pipes or stainless steel pipes
|
Activities |
Conditions |
Incentives |
| 5.4.4.1 Manufacture of seamless steel pipes and semi-seamless steel pipes | – | A3 |
| 5.4.4.2 Manufacture of other steel pipes | – | B |
| 5.4.5 Manufacture of metal powder (except for metal powder for shot blasting) | – | A3 |
| 5.4.6 Manufacture of ferro-alloys | – | A4 |
5.4.7 Manufacture of cast iron parts
|
Activities |
Conditions |
Incentives |
| 5.4.7.1 Manufacture of ductile cast parts | Project must use induction furnace in the production process. | A2 |
| 5.4.7.2 Manufacture of other cast parts | Project must use induction furnace in the production process. | A3 |
| 5.4.8 Manufacture of forged iron/steel parts | – | A3 |
| 5.4.9 Rolling, drawing, casting or forging of non-ferrous metals | – | A4 |
| 5.4.10 Coil center | Project shall not be eligible for machinery import duty exemption. | B |
5.4.11 Manufacture of metal products including metal parts
|
Activities |
Conditions |
Incentives |
| 5.4.11.1 Manufacture of products from metal powder | Project must have additive manufacturing and/or sintering process. | A3 |
| 5.4.11.2 Manufacture of ferrous metal products or parts | Project must have metal forming process continuing from iron/steel casting process (using induction furnace) or iron/steel forging process (e.g. machining and stamping within the same project.) | A3 |
| 5.4.11.3 Manufacture of metal products or metal parts from 3D printer | – | A3 |
| 5.4.11.4 Manufacture of non-ferrous metal products including non-ferrous metal parts | Project must have metal forming process continuing from pressing, pulling, casting or forging of non-ferrous metal within the same project. | A4 |
| 5.4.11.5 Manufacture of other metal products including other metal parts | Project must have metal forming process such as maintaining, stamping, and bending. | B |
5.4.12 Surface treatment or anodized surface treatment (except coating or coloring treatment for a decoration purpose)
|
Activities |
Conditions |
Incentives |
| 5.4.12.1 Plating, coating, modifying or changing the surface using advanced technologies | – | A4 |
| 5.4.12.2 Plating, coating, modifying or changing the surface using basic technologies | Project must have a chemical process and/or electrical process for plating, coating, modifying or changing the surface. | B |
| 5.4.13 Heat treatment | Cyanide is prohibited in the process of heat treatment. | A4 |
5.4.14 Manufacture and fabrication of metal products for industry or platform repair for petroleum industry
|
Activities |
Conditions |
Incentives |
| 5.4.14.1 Manufacture and fabrication of metal products for industry | Project must have engineering design. | A3 |
| 5.4.14.2 Platform repair for petroleum industry | – | A4 |
| 5.4.15 Manufacture of metal platform for construction or fabrication industry | Project must be located in the Southern Border Provinces and Special Economic Zones (SEZ). | A2 |
Section 6 Chemical and Petrochemical Industry
Chemical Petrochemical and Plastic Industries
6.1 Manufacture of Chemical
6.1.1 Manufacture of Hydrogens
|
Activities |
Conditions |
Incentives |
| 6.1.1.1 Manufacture of hydrogens, and its related products (such as green ammonias from water via renewable energy) | 1. Project must have electrolysis of water.
2. Project must use renewable energy such as solar energy or wind energy without emit carbon dioxide from process. |
A1 |
| 6.1.1.2 Manufacture of hydrogens via hydrocarbons or fossil fuels | Project must use carbon capture and storage (CCS) and/or carbon capture and utilization (CCU) technology. | A2 |
| 6.1.2 Manufacture of chemical fundamental fertilizers | – | A2 |
| 6.1.3 Manufacture of other chemicals | 1. Manufacture of substances contributing to global warming that Thailand is obliged to reduce or stop using in compliance with international agreements shall not be promoted.
2. Project with only mixing, dilution or phase transition process shall not be promoted. |
A4 |
| 6.2 Manufacture of chemical products for industry | 1. Manufacture of the following chemical products shall not be promoted.
1.1 Consumer chemical products such as paints, cleaning liquids, automotive lubricants, mixed chemical fertilizers, pesticides, and insecticides 1.2 Construction chemical products such as tile adhesive and concrete admixture 1.3 Substances contributing to global warming that Thailand is obliged to reduce or stop using in compliance with international agreements 2. Project with only mixing, dilution or phase transition process shall not be promoted. |
A4 |
6.3 Manufacture of petrochemical products
|
Activities |
Conditions |
Incentives |
| 6.3.1 Oil refinery | – | B |
6.3.2 Natural gas separation plants
|
Activities |
Conditions |
Incentives |
| 6.3.2.1 Natural gas separation plants using carbon capture and storage (CCS) and/or carbon capture and utilization (CCU) technology | – | A2 |
| 6.3.2.2 Natural gas separation plants using general technology | – | A3 |
6.3.3 Manufacture petrochemical products
|
Activities |
Conditions |
Incentives |
| 6.3.3.1 Manufacture of petrochemical products using carbon capture and storage (CCS) and/or carbon capture and utilization (CCU) technology | – | A2 |
| 6.3.3.2 Manufacture of petrochemical products using general technology | – | A3 |
| 6.3.4 Manufacture of specialty polymers or specialty chemicals including related products under the same project | – | A2 |
| 6.3.5 Manufacture of specialty plastic compounds or specialty rubber compounds including related products under the same project | – | A3 |
6.4 Manufacture of plastic products
|
Activities |
Conditions |
Incentives |
| 6.4.1 Manufacture of plastic products for industrial goods and parts | Project must have plastic forming process. | B |
| 6.4.2 Manufacture of plastic products for consumer goods (such as plastic packaging) | Project must be located in the Southern Border Provinces and Special Economic Zones (SEZ) | A2 |
6.4.3 Manufacture of multilayer plastic packaging
|
Activities |
Conditions |
Incentives |
| 6.4.3.1 Manufacture of multilayer plastic packaging through a co-extrusion process | Product must integrate not less than 3 layers of plastics. | A3 |
| 6.4.3.2 Manufacture of multilayer plastic packaging through lamination process or combination between lamination and co-extrusion process | Product must integrate not less than 4 layers of plastics. | A4 |
6.4.4 Manufacture of aseptic plastic packaging
|
Activities |
Conditions |
Incentives |
| 6.4.4.1 Manufacture of aseptic plastic packaging certified by clean room standard | Project must be certified to a cleanroom standard of ISO 14644 Class 7, Federal Standard 209 E Class 10000, or higher, or other equivalent international standards, before exercising the corporate income tax exemption incentives.
If the corporate tax exemption incentives are not exercised, the project must be certified to the mentioned standard before the full operation deadline. |
A3 |
| 6.4.4.2 Manufacture of aseptic plastic packaging which product properties are certified by relevant standards | 1. Project must have hygienic production process.
2. Product must be certified by international standards such as Global Food Safety Initiative (GFSI), British Retail Consortium Global Standard (BRCGS) or an equivalent international standard before exercising the incentive of corporate income tax exemption and before the full operation deadline. |
A4 |
| 6.4.5 Manufacture of antistatic plastic packaging | Project must be certified to a cleanroom standard of ISO 14644 Class 7, Federal Standard 209 E Class 10000, or higher, or other equivalent international standards, before exercising the corporate income tax exemption incentives.
If the corporate tax exemption incentives are not exercised, the project must be certified to the mentioned standard before the full operation deadline. |
A3 |
| 6.4.6 Manufacture of plastic packaging with other special properties | 1. Manufacture of plastic packaging in the target group to be reduced or eliminated according to “Thailand’s roadmap on plastic waste management” stipulated by the Ministry of Natural Resources and Environment shall not be promoted.
2. Project must have plastic forming process. 3. Product properties must be certified by an agency approved by the Board or certified by international standards. |
A3 |
6.4.7 Manufacture of recycled plastic pellets including related products under the same project
|
Activities |
Conditions |
Incentives |
| 6.4.7.1 Manufacture of recycled plastic pellets with properties equivalent to virgin plastic pellets including related products under the same project | 1. Product must have properties equivalent to virgin plastic pellets which are certified by an agency approved by the Board or certified by international standards.
2. Project must use domestic plastic scraps as raw materials. |
A2 |
| 6.4.7.2 Manufacture of recycled plastic pellets including related products under the same project | 1. Project must use plastic scraps at least 70 percent of the total plastic raw materials (by weight).
2. Project must use domestic plastic scraps as raw materials. |
A4 |
6.4.8 Manufacture of smart packaging and/or parts
|
Activities |
Conditions |
Incentives |
| 6.4.8.1 Manufacture of active packaging and/or parts | 1. Product must have properties to interact between the package and the product inside and/or external environment in order to prolong shelf life and/or maintain quality or property of the product inside.
2. Project must have a process to produce substances with the properties in Item 1, such as antimicrobial and oxygen scavenger. 3. In the case of smart packaging, the project must have a package molding process. 4. Product properties must be certified by an agency approved by the Board or certified by international standards. |
A2 |
| 6.4.8.2 Manufacture of intelligent packaging and/or parts | 1. Product must have the properties to indicate the quality of the products or warn of anticipated problems showing on the package or through communicating with users (excluding Radio Frequency Identification: RFID)
2. Project must have a process to produce substances with the properties in Item 1 such as thermochromic and photochromic ink. 3. In the case of smart packaging, the project must have a package molding process. 4. Product properties must be certified by an agency approved by the Board or certified by international standards. |
A2 |
| 6.4.8.3 Manufacture of smart packaging and/or parts from substances that create intelligent features | Project must include the molding process for smart packaging and/or parts. | A4 |
6.6 Manufacture of products from pulp or paper
|
Activities |
Conditions |
Incentives |
| 6.6.1 Manufacture of products from hygienic pulp or paper certified by clean room standard | Project must be certified to a cleanroom standard of ISO 14644 Class 7, Federal Standard 209 E Class 10000, or higher, or other equivalent international standards, before exercising the corporate income tax exemption incentives.
If the corporate tax exemption incentives are not exercised, the project must be certified to the mentioned standard before the full operation deadline. |
A3 |
| 6.6.2 Manufacture of products from hygienic pulp or paper (which product properties are certified by relevant standards) | 1. Project must have hygienic production process.
2. Product must be certified by international standards such as Global Food Safety Initiative (GFSI), British Retail Consortium Global Standard (BRCGS) or an equivalent international standard before exercising the incentive of corporate income tax exemption and before the full operation deadline. |
A4 |
| 6.6.3 Manufacture of paper products coated with bio-plastics | Project must use biodegradable plastic for coating process. | A4 |
| 6.6.4 Manufacture of paper and/or high-performance paper products | 1. Project must include an engineering design process such as special load-bearing capacity or shockproof capacity to produce paper and/or high- performance paper products.
2. Product properties must have greater performance compare to Thailand Industrial Standard and certified by an agency approved by the Board or certified by international standards. |
A3 |
| 6.6.5 Manufacture of products from recycled pulp or paper | 1. Project must use recycled pulp at least 80 percent of the total raw materials (by weight).
2. Product must have a molding process for the manufacture of products from recycled paper. |
A4 |
| 6.6.6 Manufacture of products from environmental friendly pulp or paper | 1. Products must be entirely manufactured with paper pulp or paper of eco-friendly properties. Before exercising corporate income tax exemption incentives, the raw materials must be certified to an international standard for eco-friendliness in greenhouse gas emission reduction, such as carbon footprint reduction.
If the corporate income tax exemption incentives are not exercised, the project must be certified to the mentioned standard before the full operation deadline. 2. Project must have a molding process in place. |
A4 |
| 6.6.7 Manufacture of products from pulp or paper (such as paper boxes) | Project must be located in the Southern Border Provinces and Special Economic Zones (SEZ). | A2 |
Section 7 Public Utilities
Public Utilities and Environment
7.1 Public utilities and basic services
|
Activities |
Conditions |
Incentives |
| 7.1.1 Production of electricity, or electricity and steam from garbage or refuse derived fuel | – | A1 |
| 7.1.2 Production of electricity or electricity and steam from renewable energy (such as solar energy, wind energy, biomass or biogas, etc.) except from garbage or refuse derived fuel | In case of, production of electricity from solar energy, must have capacity of solar cell not less than 200 kilowatts at each power distribution point. | A2 |
| 7.1.3 Production of electricity, or electricity and steam from hydrogen | – | A2 |
| 7.1.4 Production of electricity, or electricity and steam from other energy sources | Project must use cogeneration system, or in case of using coal, the project must only use clean coal technology. | A4 |
| 7.1.5 Production of tap water, industrial water or steam (from waste) | Project must receive a permit from factory license no. 101 (i.e. central waste management). | A2 |
| 7.1.6 Production of tap water, industrial water or steam | – | A3 |
| 7.1.7 Energy Service Company (ESCO) | Project must be approved by Ministry of Energy before submitting an investment promotion application. | A1 |
| 7.1.8 Recycling and reuse of unwanted materials | 1. Unwanted materials in the project must be generated from domestic sources only.
2. Project must have separation or processing of unwanted materials using modern technology, as approved by the Board. 3. Project must be located in an industrial estate or promoted industrial zone. |
A2 |
| 7.1.9 Sorting/separation service of unwanted materials (which located in an industrial estate or promoted industrial zone) | 1. Unwanted materials in the project must be generated from domestic sources only.
2. Project must have separation or processing of unwanted materials using modern technology as approved by the Board. 3. Project must receive a permit of factory license no. 105 i.e. sorting or sewage landfill factory of unwanted which type and qualification defined in Factory Act. |
A3 |
| 7.1.10 Sorting/separation service of unwanted materials | 1. Unwanted materials in the project must be generated from domestic sources only.
2. Project must have separation or processing of unwanted materials using modern technology, as approved by the Board. 3. Project must receive a permit of factory license no. 105 i.e. sorting or sewage landfill factory of unwanted which type and qualification defined in Factory Act. 4. Project must have capital investment (excluding cost of land and working capital) of not less than 200 million baht. |
A4 |
| 7.1.11 Manufacture of refuse derived fuel | 1. Project must be located in industrial estate or promoted industrial zone, except project which does not use thermal in smelting or burning process.
2. Unwanted materials in the project must be generated from domestic sources only. 3. Project must have modern production process as approved by the Board. |
A2 |
| 7.1.12 Waste treatment or disposal | In case of project use landfill method, only hazardous waste treatment shall be promoted and project must receive approval of environmental impact assessment from the Office of Natural Resources and Environmental Policy and Planning (ONEP) before applying submitted investment promotion application. | A2 |
Real Estate Development for Industrial Use
7.2 Real estate development for industrial use
7.2.1 Industrial zone or industrial estate
| Conditions | Incentives |
|---|---|
| 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. Project in Bangkok and Samut Prakan are not eligible for promotion. 3. Total land area of the project must not be less than 500 rai. 4. Factory-designated area must not be less than 60 percent and not more than 75 percent of the total area, except projects with a total area of over 1,000 rai, whose factory-designated area must be approved by the Board. 5. Other conditions as specified by the Board as follows: 5.1 Standard of main road. – In case of total land area of the project is over 1,000 rai, the road must have 4 lanes of not less than 30 meters wide, including road surface of not less than 14 meters wide, traffic island and pavement of not less than 2 meters wide each side and road shoulder or surface wide enough for an emergency stop. – In case of total land area of the project is over 500 and up to 1,000 rai, the road must have 2 lanes with road not less than 20 meters wide, including road surface of not less than 7 meters wide and pavement of not less than 2 meters wide each side and a road shoulder or surface wide enough for an emergency stop. 5.2 The minor road must have a surface of not less than 8.5 meters wide and a shoulder of not less than 2 meters wide each side. 5.3 Wastewater treatment must be suitable for wastewater characteristics and according to legal effluent standards. Projects must have a post-treatment effluent pool. 5.4 Wastewater discharge system must be completely separate from rainwater discharge system. 5.5 Project must have an appropriate system of collection and elimination of garbage, as approved by the Board. 5.6 Factories located in industrial zones must be according to target industries, and not on the list of forbidden industries, specified in the environmental impact assessment report approved by the Expert Review Committee of the Office of Natural Resources and Environmental Policy and Planning (ONEP). 5.7 The zone must provide factories located in the zone with sufficient public utilities, electricity, water, telephone service and post office. 5.8 The zone must develop about 25 percent of its total land area, or as approved by the Board, for public utility services within 2 years from the date of investment promotion certificate issuance. |
A3 |
7.2.2 Smart industrial estate or industrial zone
| Conditions | Incentives |
|---|---|
| 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. Project must provide all of the 5 smart systems as following i.e. Smart Facilities, Smart IT, Smart Energy, Smart Economy along with other smart system at least 1 the following i.e. Smart Good Corporate Governance, Smart Living and Smart Workforce. 3. Project must receive approval from the joint-committees from Industrial Estate Authority of Thailand and Thailand Board of Investment before submitting an investment promotion application. 4. Total land area of the project must not be less than 250 rai. 5. Factory area must not be less than 60 percent and not over 75 percent of the total land area. An exception is given to business with over 1,000 rai of land, conditions of which shall be in conformity with the approval of the Board. 6. Other conditions, either operate by project owner or provide by project owner, as follows: 6.1 Standard of main road: – In case the land area is over 1,000 rai, there must be a 4-lane road with not less than 30-meter right-of-way, 14-meter surface, as well as traffic island and pavement of not less than 2 meters in width on each side. Road shoulders must be wide enough to accommodate car parking in case of emergency. – In case of total land area of the project is over 250 and up to 1,000 rai, the road must have 2 lanes with road not less than 20 meters wide, including road surface of not less than 7 meters wide and pavement of not less than 2 meters wide each side and a road shoulder or surface wide enough for an emergency stop. 6.2 Feeder road standard: Road surface must not be less than 8.50 meters with road shoulders of not less than 2 meters in width on each side. 6.3 Wastewater treatment system must be appropriate for wastewater quality and in conformity with wastewater standard as prescribed by law. Treated wastewater storage pond must also be available. 6.4 Wastewater discharge system must be completely separate from rainwater discharge system. 6.5 Appropriate waste collecting, storage, and disposal system as approved by the Board. 6.6 Factories using the area must be in conformity with the targeted industries and prohibited industries as stipulated in the environmental impact assessment report approved by the committee of experts of the Office of Natural Resources and Environmental Policy and Planning 6.7 Project must provide public utility systems namely electricity, water supply and tap water, telephone, and postage service sufficient for factories in the industrial area. 6.8 Project must arrange for land improvement for about 25 percent of the total area or for the area as approved by the Board in order that public utilities shall be ready for service within 2 years from the date of promotion certificate issuance. 7. Project must be fully operated as approved by the Board within 5 years after its first income. 8. In case project is located in Eastern Economic Corridor (EEC), project shall receive a 50 percent reduction from the normal rate of corporate income tax on the net profit derived from the investment for a period of 5 years counting from the end of the corporate income tax exemption. |
A2 |
7.2.3 Specific Industrial Estates
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Activities |
Conditions |
Incentives |
| 7.2.3.1 Food innovation industrial zone | 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. Project must be located in the areas approved by The Ministry of Higher Education, Science, Research and Innovation and the Office of the Board of Investment. 3. Project must have the science, technology and innovation infrastructure ready to support commercial R&D such as operational R&D laboratories, pilot plants, production trial areas, market testing areas (Living lab), and space for rent for the private sector to establish R&D and innovation center. 4. Project must have a central lab with equipment and apparatus necessary for R&D and innovation activities, as well as stationed technicians to support the private sector in conducting R&D and innovation activities. 5. Project must provide facilities such as conference room, seminar room, communication, systems, and electrical backup system. 6. Project must have appropriate wastewater and sewage treatment system in accordance with the regulation. |
A1 |
| 7.2.3.2 Science and technology park | 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. Project must have an Incubation Center. 3. Project must have a modern system for both domestic and international communication and telecommunication. 4. Project must have a continuous electricity backup system. 5. Project must have other facilities as approved by the Board. |
A1 |
| 7.2.3.3 Gem and jewelry industrial zone | 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. The total area must not be less than 100 rai. 3. Area for operations related to gems or jewelry must not be less than 40 percent of the total area. 4. Projects must provide an area for selling gems and jewelry. 5. Projects must provide appropriate security systems. 6. Projects must have meeting rooms, exhibition halls and business centers. |
A3 |
| 7.2.3.4 Logistics park | 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. The total area must not be less than 200 rai and the project must invest in establishing a warehouse for lease or sale with a total area of not less than 50,000 square meters. 3. Project must be located either within 50 kilometers of a port, an airport, a customs checkpoint and an inland container depot (ICD) or in a Free Zone. 4. Project must designate some or the entirely of its area as a Free Zone. 5. Project must have a station to load and unload containers, or a truck terminal and a container depot that can handle at least 50 containers. 6. Project must install main telecommunication infrastructure that provides hi-speed communications that link the logistics park to domestic and international communication hubs. |
A3 |
| 7.2.3.5 Aircraft or aerospace industrial zone or industrial estate | 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. The total area must not be less than 100 rai. 3. Projects must allocate some or all of its area for bonded warehouse or free zone. 4. Project must have an area for aircraft and parts maintenance and repair centers. 5. Project must have sufficient public utilities and facilities such as roads, rainwater drainage and flood prevention systems, waterworks, wastewater treatment system, telecommunications and electricity systems, fire protection system, industrial waste management system and an appropriate security system as approved by the Board. |
A3 |
| 7.2.3.6 Agri-food industrial zone or industrial estate | 1. Project must have Thai nationality shareholders of not less than 51 percent of its registered capital.
2. Project must not be located in Bangkok and Samut Prakan provinces. 3. Project must have an area of not less than 200 rai. The area for the industrial operation shall not be less than 60% and not more than 75% of the total area. 4. Project must have areas for operation facilities in the agricultural industry; agricultural processing; food processing; activities utilizing agricultural products, by-products, agricultural scraps or wastes as main raw materials. The area shall also include scientific and technological support and personnel development services in a proportion of not less than 80% of the total area for the operation facilities. 5. Project is required to have the following services and facilitations: – Laboratory/testing facilities – Institutions for training or developing agricultural or food knowledge – Basic utilities which are suitable and standardized or as per details approved by the Board |
A3 |
| 7.2.4 Building development for industrial plant and warehouse | Project must be located in Southern Border Provinces and Special Economic Zones (SEZ). | A2 |
Service Centers for Managing Electric Vehicle Batteries
7.4 Service centers for managing electric vehicle batteries and/or energy storage systems
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Activities |
Conditions |
Incentives |
| 7.4.1 Service centers for repairing used electric vehicle batteries | 1. Investment promotion is not applicable to the lead-acid battery group.
2. Electric vehicle or battery manufacturers must certify the quality and safety of their products. 3. Project must have procedures for testing the performance and safety of batteries, as approved by the BOI. 4. Project must have salary expenditures for engineers and technicians of at least 1,500,000 baht per year, which must be for the new employment. In addition, the project must have a capital investment of at least 1,000,000 baht (excluding the costs of land and working capital, and vehicles). The salary expenditure and the capital investment must comply with the criteria prescribed by the BOI and be calculated exclusively for the project applying for promotion. 5. Project must be certified to ISO 14000 environmental management system standard before exercising corporate income tax exemption incentives. If the corporate income tax exemption incentives are not exercised, the project must be certified to the mentioned standards before the full operation deadline. |
A4 |
| 7.4.2 Service centers for repacking or reusing electric vehicle batteries, and/or energy storage systems | 1. Project must manage electric vehicle batteries (excluding the product group of lead-acid batteries) and/or energy storage systems that are no longer in use and must originate in the country only.
2. Project must have procedures for installing a battery management system (BMS) and testing the performance and safety of batteries. 3. Project must be certified to ISO 14000 environmental management system standard, before exercising corporate income tax exemption incentives. If the corporate income tax exemption incentives are not exercised, the project must be certified to the mentioned standard before the full operation deadline. |
A4 |