BOI Promotion • Phuket + Bangkok

BOI Application (Thailand Board of Investment) — Full-Stack Filing

The Thailand Board of Investment grants 100% foreign ownership, 3-8 year corporate tax holidays, machinery import duty exemption, and unlimited work permits — if your business fits one of the promoted categories.

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094-895-8999 LINE @THAINOTARY Contact@thainotary.co.th

TL;DR

BOI (Board of Investment) promotion is Thailand's premium incentive scheme. Benefits: (1) 100% foreign ownership even in normally-restricted sectors, (2) corporate income tax holiday 3-8 years (Category A1/A2/A3), (3) machinery + raw material import duty exemption, (4) land ownership right, (5) expedited work permits via One-Stop Service, (6) SMART Visa access for staff. Application takes 90-120 days. Requires minimum THB 1M investment (some categories 3M+), a compliant Business Plan, and the right activity code. We handle the full stack: activity code selection, financial modelling, BOI dossier, hearing preparation, and post-approval compliance (BOI Section 22 report, income tax exemption certificate).

Pricing

฿120,000 – ฿380,000

per application (Category dependent)

Turnaround

90-120 days to Investment Certificate

Foreign Ownership

100% allowed

Tax Holiday

3-8 years (Category A)

Machinery Duty

0% import duty

Work Permits

Unlimited via BOI OSS

Minimum Investment

THB 1M base (most categories)

BOI Categories A1-A4 + B1-B2 — Read This Before Filing

BOI promoted activities are organised into 6 tiers. The tier decides your tax holiday length, machinery duty, and land ownership right. Misclassifying is the most expensive mistake in BOI filing.

A1: 8-year CIT exemption + no cap on exempted amount — knowledge-based industries (R&D, biotech, aerospace, AI)
A2: 8-year CIT exemption capped at investment — high-tech manufacturing, alternative energy, advanced materials
A3: 5-year CIT exemption — supporting industries, cold storage, digital services (software, e-commerce enabler)
A4: 3-year CIT exemption — general manufacturing with technology upgrade, some services
B1/B2: No CIT exemption but keeps 100% foreign ownership + machinery duty exemption + work permit benefits
IPO (International Business Center) and TISO (Trade & Investment Support Office) sit outside A-B and cover holding, treasury, and regional HQ

Digital Services — What Actually Gets Approved in 2026

The digital economy category (5.7 and 5.8) is where 80% of Phuket-based tech founders apply. BOI has quietly tightened the standards in 2025.

Software Development (5.7): Requires min. 3 Thai software engineers within 24 months + BOM (Bill of Materials) proving software is developed in Thailand, not resold
E-Commerce Enabler (5.8): Marketplace/SaaS platform, not a shopfront — must show recurring revenue model + Thai server hosting or Thai CDN partner
Digital Content: Games, animation, VFX — requires evidence of IP creation in Thailand + royalty stream
Data Centre / Cloud: Category 5.9 — very tight, requires environmental impact assessment and MOU with a Thai university
Fintech: Handled outside pure BOI via BOT sandbox — BOI supports infrastructure only, not the regulated activity

Post-Approval — Where BOI Companies Actually Fail Compliance

Getting the Investment Certificate is 60% of the work. Maintaining it is where most single-shareholder BOI companies fail Year 3 audits.

Section 22 Report: Filed annually — describes progress against the promoted project. Late = suspension warning
Machinery Master List: Every imported machine must be on the pre-approved list. Post-import additions require an amendment
Debt-to-Equity ratio: Cannot exceed 3:1 for A-tier projects; audits check this against the annual financial statement
Sales-of-promoted-vs-non-promoted ratio: Non-promoted revenue in a promoted vehicle can trigger partial CIT clawback
Employment ratio: Must hit the promised Thai staffing within 24 months of first commercial operation

Phuket-Specific — Special Economic Zones + Sandbox

Phuket sits inside multiple BOI-favoured zones. Filing from here (not Bangkok) can add 1-3 years of tax holiday if you match the zone criteria.

Phuket Smart City Sandbox: Digital businesses inside the sandbox get +1 year CIT exemption
SEZ Andaman: Extended to Phuket for tourism-tech and medical tourism — adds 2 years CIT and 50% CIT reduction for years 6-10
IHQ / IBC: Regional HQ setup in Phuket qualifies for 8% flat CIT on qualifying income — great for family offices
Medical Hub: Hospitals + wellness centres get 5-year exemption + 90% duty exemption on medical equipment

Documents you'll need

Company documents

DBD certificate + shareholder list (if company already exists)
Draft MOA + Articles of Association (if new-co)
3-year financial projection (P&L + balance sheet + cash flow)
Detailed business plan (English, 40-60 pages)
Machinery + technology list with supplier quotes

Shareholder documents

Passport copies of all foreign shareholders
Certificate of Incorporation for corporate shareholders + apostille
Source-of-funds evidence (bank statement + audit letter)
CV of directors + technical staff

Technical documents (category-dependent)

Patent / IP evidence (for A1/A2)
Software architecture diagram (Category 5.7)
Environmental impact statement (for 5.9 data centres)
R&D commitment letter with % of revenue

How it works

1
Category screening + eligibility check
3-5 days
Match your business to the A1-B2 tier and quantify the benefits vs alternative structures (US Treaty, IEAT, standard Ltd).
2
Business plan + financial model
3-4 weeks
Build the 40-60 page BOI-compliant plan with 3-year projection.
3
BOI submission + fees
1 day
File dossier at BOI (or OSOS Phuket), pay THB 5k application fee.
4
BOI hearing (Board Meeting)
60-90 days from filing
Attend the sub-committee hearing in Bangkok, defend the projections.
5
Approval letter + acceptance
1-2 weeks
Sign the acceptance letter within 30 days, pay incorporation fees.
6
Investment Certificate + post-approval setup
2-4 weeks
Receive the certificate, register the company as BOI, apply for OSS work permits.

Real work samples from our office

Photographs of work actually completed by our office. All client personal data is redacted before publication.

ตัวอย่างเอกสารที่ผ่านการรับรองลายมือชื่อโดยทนายความผู้ทำคำรับรอง (Notarial Services Attorney) — ตัวอย่างงานรับรองลายมือชื่อโดยทนายความผู้ทำคำรับรองที่ขึ้นทะเบียนกับสภาทนายความในพระบรมราชูปถัมภ์

เอกสารมอบอำนาจ (Power of Attorney) ที่รับรองลายมือชื่อพร้อมตราประทับของทนายความผู้ทำคำรับรอง — หนังสือมอบอำนาจที่รับรองลายมือชื่อพร้อมตราประทับ สำหรับใช้กับหน่วยงานต่างประเทศ

หน้ารับรองคำแปลและลายมือชื่อของทนายความ พร้อมข้อความ Certified True Copy — หน้ารับรอง Certified True Copy ที่ใช้แนบกับสำเนาเอกสารสำคัญ

Frequently asked questions

How long is the tax holiday?+

3 to 8 years depending on category. A1: 8 years uncapped. A2: 8 years capped at investment. A3: 5 years. A4: 3 years. B1/B2: no CIT holiday but keep 100% foreign ownership.

Can I own land as a BOI company?+

Yes — BOI companies can own land for their approved business operations. This is one of the most valuable non-tax benefits, especially in Phuket where foreign land ownership is otherwise forbidden.

Do I need Thai directors?+

No — 100% foreign directors and shareholders are allowed. But you still need a Thai auditor and a Thai secretary for filings.

What if my business doesn't fit a BOI category?+

Consider adjacent structures: US Treaty of Amity (US citizens only, no tax break but 100% ownership), FBL (Foreign Business Licence, longer approval), or IEAT industrial estate promotion.

How fast can I get work permits after approval?+

1-2 weeks via BOI One-Stop Service Center (OSOS). Unlimited work permits with no THB 2M-per-foreigner capital rule and no 4-Thai-per-foreigner headcount rule.

Can I convert an existing Ltd to BOI?+

Yes — file BOI application with the existing DBD certificate. Approval retroactively grants BOI status; unrelated pre-BOI revenue does not qualify for exemption.

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BOI Application (Thailand Board of Investment) — Full-Stack Filing

BOI Categories A1-A4 + B1-B2 — Read This Before Filing

Digital Services — What Actually Gets Approved in 2026

Post-Approval — Where BOI Companies Actually Fail Compliance

Phuket-Specific — Special Economic Zones + Sandbox

Documents you'll need

How it works

Category screening + eligibility check

Business plan + financial model

BOI submission + fees

BOI hearing (Board Meeting)

Approval letter + acceptance

Investment Certificate + post-approval setup

Real work samples from our office

Frequently asked questions

Related services

Long-Term Thailand Visas in Phuket — LTR, DTV, Thailand Privilege, Retirement O/O-A

Thailand Work Permit for Foreigners — Filed from Phuket, End-to-End

Thai Company Registration for Foreigners — Phuket Corporate Formation

SMART Visa Thailand — 4-Year Talent / Investor / Executive / Startup Route

Knowledge hubs for this service

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Notary Public FAQ

Power of Attorney (POA)

Consular legalization / Apostille

Other services in the same category

Knowledge base & tools

Full service catalogue

All English service pages

In-depth guides

Ready to file for BOI promotion? Send us a 1-paragraph business description + shareholder nationality mix to LINE @thainotary — we return a category recommendation (A1-B2) and estimated tax-holiday value within 2 business days.

Official sources referenced

Four locations · on-site island-wide

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