Board of Investment Announcement No. 3/2569
Re: Investment Stimulus Measures for Economic Recovery
Notice to Readers: This English translation is provided for informational purposes only. The Thai language version of the BOI announcement shall prevail in the event of any discrepancy.
With reference to the Board of Investment Announcement No. 8/2565 dated 8 December 2022 regarding the Investment Promotion Policies and Criteria, in order to encourage large-scale entrepreneurs to undertake actual investments in major projects in Thailand in greater numbers;
By virtue of Sections 16 and 35 of the Investment Promotion Act B.E. 2520 (1977) and its amendments, the Board of Investment hereby issues the following announcement:
Clause 1
All provinces shall be designated as investment promotion zones.
Clause 2 Conditions
2.1 The activity must fall within Activity Categories A1, A2, A3, or A4, except for:
- Business activities without clearly identifiable business premises, such as air transportation and maritime transportation, as determined by the Office;
- Business activities that are required to be located only in the Southern Border Provinces or in Special Border Economic Development Zones;
- Data Center businesses and electricity generation businesses.
2.2 The project must be a project that has received corporate income tax exemption privileges under any investment promotion measures, with a combined exemption period not exceeding eight years.
2.3 The project must involve actual investment of not less than THB 2,000 million, excluding the cost of land and working capital, within 12 months from the date the promotion certificate is issued.
2.4 Extension of the period for acceptance of promotion and submission of evidence for issuance of the promotion certificate shall not be permitted. Extensions for machinery importation and commencement of operations may be considered as appropriate.
2.5 Evidence of actual investment must be submitted to request additional incentives in accordance with the form prescribed by the Office within 18 months from the date the promotion certificate is issued.
The Office may consider extending the period for submission of such evidence as appropriate.
Provided that on the date of submission for additional incentives, the project must have the remaining of corporate income tax exemption privileges, both in terms of exemption period and exemption amount.
2.6 If a project applying for incentives under this measure fails to comply with the prescribed conditions, such project shall not be eligible to apply again for promotion and incentives under the the Investment Stimulus Measures for Economic Recovery.
Clause 3 Additional Incentives
Eligible projects shall receive a corporate income tax reduction of fifty percent of the normal rate on net profits derived from the investment. Such reduction shall be granted for a period of five years from the end of the corporate income tax exemption period.
Clause 4
This measure shall apply to projects that submit applications for investment promotion from the first working day of 2026 until the last working day of 2026.
Clause 5
The Office is authorized to act on behalf of the Board in considering:
- approval or rejection of project amendments to obtain additional incentives under this measure for projects of all investment sizes, and
- extensions for submission of evidence of actual investment for the purpose of requesting additional incentives, as deemed appropriate.
Announced on 15 January B.E. 2569 (2026)
Mr. Ekniti Nitithanprapas
Deputy Prime Minister
Chairman of the Board of Investment