1.1 For condominiums, the usable area must be at least 24 square meters per unit.

   1.2 For townhouses or detached homes, the usable area must be at least 70 square meters per unit.

2. Housing project applying for promotion must be sold only to natural persons at a price per unit not exceeding 1.5 million baht (inclusive of the land cost).

3. Project must have residences that comply with the specified conditions for at least 80% of the project’s total residential units.

4. Project must have amenities including parking space, closed-circuit television (CCTV) throughout the project, 24-hour security personnel, cleaning staff, common areas, and other facilities in an appropriate proportion.

5. Building layouts and plans must be approved by the Board.

6. Project must obtain a building construction permit according to the building control laws or other related regulations.

7. Project must obtain approval from the Government Housing Bank before submitting the application for promotion.

8. Project is not required to obtain quality standard certifications such as ISO 9000, ISO 14000, or other equivalent international standards.

9. Eligible investments for the calculation of corporate income tax exemption include only construction costs of roads, public utilities, or facilities in the common areas for public benefits of the project. Construction costs for residences, houses, buildings, or commercial structures whether for rent or sale, are excluded.

10. Application for promotion must be submitted by the last working day of 2025.

(For CIT exemption only)

2. Project must have development processes of software, digital platforms, or digital content in Thailand, as stipulated by the Office.

3. Investment promotion of this activity does not include retail and wholesale sales of all product types.

4. Corporate income tax exemption cap will be annually determined at 100% of the actual expenditures incurred in the year of application for the incentive, as follows:

   – Expenditure on salaries for Thai technology information personnel additionally employed after applying for promotion.

   – Expenditure on salaries for temporarily employed Thai information technology personnel.

   – Expenditure on training courses related to information technology development to develop Thai personnel’s skills.

   – Expenditure on the operation to acquire the standard quality system certificates ISO 29110 or CMMI from level 2 or other equivalent international standards.

5. Project is allowed to utilize existing or used machinery.

6. Project must meet the full operation deadline within 12 months after the investment promotion certificate issuance. No extension of the full operation deadline will be granted.

7. No extension of the machinery importation deadline will be granted.

2. Project must submit a plan for modifying the marketed or serviced software, digital platforms or digital content in compliance with the conditions specified by the Office.

3. Project is not allowed to amend the activity category for promotion.

4. Project is allowed to utilize existing or used machinery

5. Project must manage to meet the full-operation deadline within 12 months of the investment certificate issuance. No extension of the full operation deadline is allowed.

6. No extension of the machinery importation deadline is allowed.

7. No permission to own land will be granted for the operation of promoted activity.

2. Project must install an electrical system to support the electrical power capacity of IT equipment (IT Load) of at least 2 MW.

3. Project must have a main hi-speed telecommunication system linking the data center with domestic and international telecommunication centers for at least 4 systems. The domestic telecommunication system must have a speed of at least 10 Gbps each, for at least 3 systems, and the total speed of the whole system must be at least 60 Gbps.

4. Project must be able to service clients during maintenance or during equipment replacement in the system (concurrently maintainable).

5. Project must have a “Continuous Rating” generator, which is capable of supporting the entire electricity needs of the Data Center, with a backup generator that can support the need for electricity when one of the generators does not function properly.

6. Project must have equipment or backup system such as UPS, IT Cooling and UPS Cooling. This system or equipment needs to be able to function immediately after a main system fails to function properly and this must ensure the failure in the main system does not affect service.

7. Project must have backup independent distribution paths in electricity distribution system.

8. Project must have a failure prevention system to prevent risks from damage or any malfunction in any equipment.

9. Project must have a highly efficient air conditioning system, with backup system.

10. Project must have fire prevention system for the entire area.

11. Project must have a 24-hour security system.

12. Project be certified with ISO/IEC 27001 (data center) before exercising the incentive of corporate income tax exemption.

13. Project is not required to obtain quality standard certifications such as ISO 9000, ISO 14000, or other equivalent international standards.

2. Project must have connection among all related data center with speed of at least 10 Gbps for each connection, with backup connection at the same speed.

3. Project must be certified with ISO/IEC 27001 (cloud security) and ISO/IEC 20000-1 (cloud service) before exercising the incentive of corporate income tax exemption and before the full operation deadline.

2. The project must operate in at least two data centers in the country that are certified to the ISO/IEC 27001 data center standard.

3. Project must have a capital investment of at least 5,000 million baht. (excluding the cost of land and working capital).

2. Must have a business plan and scope of business as follows:

   2.1 Monitoring and/or servicing to associated enterprises including office building or factory building, rental service for associated enterprise and lending to associated enterprises outside the scope of a treasury center and can be implemented under the exchange control laws such as

     – Lending of foreign currency loans to associated enterprises in foreign countries

     – Lending of Thai baht loans to associated enterprises in Thailand

     – Lending of Thai baht loans to associated enterprises in Vietnam and countries bordering Thailand, with a requirement of using them for trading and investment in Thailand or in aforemenioned countries only

   2.2 Advisory services on business operations, except those engaged in buying and selling securities, foreign currency exchange, accounting, legal, advertising, architectural and civil engineering businesses.

   2.3 Information services on goods sourcing.

   2.4 Engineering and technical services, excepts those related to architectural and civil engineering services.

   2.5 Business activities related to machinery, engines, tools and equipment, manufactured by associated enterprise or officially authorized by manufacturer. Project must have at least one of the following scopes of business:

     – Importing of wholesale

     – Training Services

     – Installation, maintenance and repair

     – Calibration

   2.6 Wholesaling of products manufactured in Thailand.

   2.7 International business process outsourcing whose services are provided through telecommunication networks such as Administration Services, Finance & Accounting Services, Human Resource Services, Sales & Marketing Services, Customer Services and Data Processing.

3. In case of offering loans to associated enterprises, the scope of servicing business must be services in the aspects that are not the loans specified in 2.1 or include at least one of those listed in 2.2-2.7.

4. Not eligible for imported duties on machinery exemption.

   1.1 General management, business planning, and business cooperation

   1.2 Procurement of raw materials and parts

   1.3 Research and development of products

   1.4 Technical support

   1.5 Marketing and sales promotion

   1.6 Human resources management and training

   1.7 Financial advisory services

   1.8 Economic and investment analysis and research

   1.9 Credit management and control

   1.10 Financial management service of the treasury center

   1.11 International trade business

   1.12 Lending to associated enterprises outside the scope of business in Item 1.10 which can be implemented under the exchange control laws such as

     – Lending of foreign currency loans to associated enterprises in foreign countries

     – Lending of Thai baht loans to associated enterprises in Thailand

     – Lending of Thai baht loans to associated enterprises in Vietnam and countries bordering Thailand with a requirement of using them for trading and investment in Thailand or in aforementioned countries only

   1.13 Office building or factory building rental service for associated enterprise

   1.14 Other supporting services as approved by the Board

2. The paid-up registered capital must not be less than 10 million baht

3. Project must employ at least 10 skilled and knowledgable staff for IBC, exeptions are made for the cases when that business provides only financial management service of treasury center to its associated enterprises; in such cases at least 5 skilled and knowledgeable employees must be employed.

4. In case of operating international trade business and office building or factory building rental service for associated enterprise, at least 1 scope of business listed in 1.1-1.10 must be involved.

5. In case of offering loans to associated enterprises; at least 1 scope of business listed in 1.1-1.9 must be involved.

6. Only machinery used for R&D and training activities are eligible for import duty exemption.

7. Not eligible for import duty exemption on raw and essential materials used in the production for export.

2. Project must own or rent a warehouse and manage inventory with the IT-based system exclusive for warehouse management.

3. Project must have appropriate activities of merchandise procurement and management such as quality inspection and packaging.

4. Project must have several procurement resources, at least including a domestic resource.

5. Project must be domestic wholesale and/or overseas exports.

6. The paid-up registered capital must not be less than 10 million baht.

   1.1 Basic research refers to theoretical or operational activities that are conducted to explore new knowledge from basic natural phenomena and factual observation, without initially considering the application.

   1.2 Applied Research refers to research that applies basic knowledge to solve or develop a concept for commercial purpose, with the objective to obtain a new product or process. Applied research includes related activities such as formula development, product design, and production process design for use at an industrial or commercial level.

   1.3 Pilot development refers to activities performed to magnify a production scale from basic research and applied research. Pilot development is the development of a prototype and/or production process testing at a semi-industrial level to test the market and/or collect information on suitable conditions for a production process to use a product design at an industrial level.

   1.4 Demonstration development refers to research and development that further develops results from a pilot development in order to test a production process at an industrial level to verify a technology and production process and to demonstrate the level of integrity of such process and viability on a commercial scale production in both quality control and cost estimation

2. Project must provide details and scope of research and development such as number of project’s researchers, academic profile, and work experience of researcher.

3. Project must have expenses on salaries for research and development personnel of at least 1,500,000 baht per year and it must be new employment, or must have capital investment of at least 1 million baht (excluding cost of land, working capital and vehicle).

2. Minimum investment of 100 million baht per event, including related expenses on managing the world-class music, sports, and international festival events complying with the conditions specified by the Office, is required.

3. Project must submit an event organization plan for the Office’s approval before utilizing the promotion incentives. The plan submission must include bidding documents or proof of ownership rights for organizing the world-class music, sports, and international festival events within the promoted business scope.

4. No extension of the machinery importation deadline is allowed.

5. Project is allowed to utilize imported used machinery without a restriction on the machinery ages and without a requirement for certification by a recognized agency regarding the efficiency, environmental impact and energy usage of the machinery.

     Incentives:

Incentives will be granted for 3 years from the date of promotion certificate issuance, as follows:

1. Exemption from import duties on machinery.

2. Permission for foreign nationals to enter the country and foreign experts or specialists to work in the promoted activities.

2. Project must have capital investment (excluding cost of land and working capital) of at least 1,000 million baht.

3. The following activities must be done within 3 years from the date of issuance of promotion certificate:

   3.1 Project must utilize a data center or co-location in Thailand for data management.

   3.2 Project must employ Thai personnel with bachelor degree and above in the fields related to science and technology such as engineering, artificial intelligence and data science at least 20 percent of the total project’s employment.

   3.3 Project must include data analytics or data management activities related to digital transactions in Thailand with substantial local team participation as approved by the Board.

   3.4 Project must include an advanced digital training program such as Big Data and Data Analytics as approved by the Board.

   3.5 Project must include research and development activities or a research and development co-operation program with Thai educational or research institutions as approved by the Board.

2. Project must provide a goods storage facility that is controlled by a modern computerized system.

3. Project must have capital investment (excluding cost of land and working capital) of at least 100 million baht.

4. The center must distribute goods to at least 5 countries and the proportion of income from the management fee of product that customers distribute abroad must be more than 50 percent of the total income.

2. Project must provide a goods storage facility that is controlled by a modern computerized system.