BOI Investment Promotion

End-to-End BOI Services — IPO/ITC/IBC, CIT Exemption, Smart Visa, Sec.24/25 WP + Certified Translation

Complete BOI services — F PA PP 01 application, promotion certificate, CIT/machinery/raw-material duty exemption (MC Online/RMTS), Smart Visa, and Section 24/25 work permit via One Stop Service in a single day.

12+ core servicesInvestment Promotion Act 1977CIT exemption up to 13 yrs100% foreign ownership

Application & Establishment

BOI Investment Promotion Application (F PA PP 01)

F PA PP 01

Apply for BOI promotion for activities in the official BOI Activity List — CIT exemption up to 13 years, machinery/raw material duty exemption, foreign ownership 100%.

BOI application fee waived for SMEs; standard project review free; service THB 35,000+

BOI Promotion Certificate (บัตรส่งเสริม)

BOI Cert

Issued after Board approval — entitles the promoted company to all approved privileges. Required for bank financing, FBL exemption, and Smart Visa application.

Free of charge upon approval

International Procurement Office (IPO) Application

IPO

Establish an IPO in Thailand for purchasing, quality control, and shipment of goods — CIT exemption, 100% foreign ownership, Smart Visa eligibility.

Free application; promoted under Group 7.5

International Business Center (IBC)

IBC

Replace ROH/IHQ — provide management, technical, treasury, or financial services to affiliates. CIT 3–8% (vs 20%), no WHT on dividends to overseas parent.

Free application; CIT reduction is the main privilege

Tax & Duty Privileges

Corporate Income Tax Exemption Certificate

CIT-Exempt

Annual certificate confirming the BOI-promoted company is exempt from CIT on promoted-activity income — used in annual PND.50 filing and audit.

Free of charge

Machinery Import Duty Exemption (MC Online)

MC Online

Import machinery duty-free using BOI's MC Online system — applies to new machinery used in the promoted activity. Up to 100% duty + VAT savings.

Free MC Online; bond may be required at customs

Raw Material Import Duty Exemption (RMTS)

RMTS

Import raw materials for export production duty-free for 1 year (renewable) — BOI's Raw Material Tracking System (RMTS) tracks usage vs export.

Free; bond posted with Customs

Land Ownership Right for Foreign Investors

Land BOI

BOI-promoted foreign-majority companies can own land for promoted-activity purpose — exemption from Land Code Sec. 86 foreign restrictions.

BOI consent free; Land Office transfer fee 2% of appraised value

Visa & Work Permit

Smart Visa for Talents, Investors, Executives, Startups

Smart Visa

4-year visa with no Work Permit requirement for targeted (S-curve) industries — Smart T (Talent), I (Investor), E (Executive), S (Startup), O (Other-Family).

Endorsement free; visa fee THB 10,000/4yr at embassy or IB

BOI Work Permit (Section 24/25) via Single Window

Sec.24/25 WP

Fast-track work permit + Non-B visa for foreign experts in BOI-promoted companies — issued via BOI One Stop Service (OSS) in 3 hours.

WP fee THB 3,000/year; visa fee THB 500–10,000 per type

Compliance & Reporting

BOI Annual Report (F PM PA 01)

F PM PA 01

Annual operating report due 31 July — production, sales, employment, foreign exchange. Required to maintain CIT exemption.

Free filing via e-Monitoring

Foreign Business License Exemption (FBA Sec. 12)

FBL §12

BOI-promoted foreign-majority companies receive a Foreign Business Certificate in lieu of FBL — exempts from Foreign Business Act List 2/3 restrictions for promoted activity.

Certificate free; service fee: ask our team for a quote

Free quote — BOI filing, Smart Visa, OSS — LINE @THAIL · Tel 092-0170000

Board of Investment (BOI) Promotion — 2025 Strategy

BOI promotion is Thailand's flagship investment-incentive regime, offering 3–13 years of corporate income tax exemption, import duty relief, 100% foreign ownership, land-ownership rights, and OSOS work-permit fast-tracking. The 2023–2027 strategy prioritises seven target industries: Bio-Circular-Green (BCG), Digital, Advanced Manufacturing, Creative Industries, Vehicles of the Future, Medical & Wellness, and Defence. iLC prepares BOI Category 5 (Digital) and Category 7 (High-Value Services) applications end-to-end, including feasibility, capital plan, technology transfer scoring, and personal-income-tax reduction filings. BOI's 2024 platform overhaul introduced the e-Investment Promotion system, cutting typical approval times from 90 to timing is assessed on your documents for qualifying digital and services projects.

End-to-End Process — boi promotion

The workflow below reflects current 2025–2026 practice with the relevant Thai authority and factors in queue seasonality, translation dependencies, and cross-agency handoffs.

1) Pre-submission consultation
Meet with BOI officer to confirm eligibility and shape the promoted activity code.
2) Application preparation
Business plan, financial projections, technology description and employment plan drafted in BOI templates.
3) e-Investment submission
File through the new online platform; expect an initial completeness check timing is assessed on your documents.
4) BOI subcommittee review
Technical review by industry subcommittee; average timing is assessed on your documents for Category 5 projects.
5) Approval and acceptance
Promotion certificate issued; company has 6 months to accept and comply with capital and workforce commitments.
6) Post-approval compliance
Annual reporting, machinery import filings, and personal income tax reduction filings.

Documents and Preconditions

The checklist below covers standard files. Complex or corporate matters can add supplementary certificates, board resolutions, or notarised affidavits; iLC brief these during the intake call.

Business plan matching BOI activity code
Financial projections 3-year
Shareholder and technology background
Employment plan (foreign vs Thai)
Machinery and investment list
Environmental impact declaration if applicable

Who Uses This Service

Real-world scenarios where clients rely on this service every month, spanning individual, family, and corporate mandates.

SaaS startup

Category 5.10 with 8-year CIT exemption and 100% foreign ownership.

EV assembly plant

Category 4 with 8+3 year CIT exemption and machinery duty waiver.

Medical wellness resort

Category 7 with 3-year CIT exemption and land-ownership right.

Regional HQ (IHQ)

Corporate income tax on offshore income at 10% for 15 years.

Options and Trade-offs

Three delivery paths are usually available. We select the option that balances cost, deadline pressure, and destination-authority preferences.

Option	Pros	Trade-offs
BOI A1+ (technology, R&D)	13-year CIT exemption, 100% foreign ownership	Requires R&D expense benchmarking and IP transfer plan
BOI A3 (advanced services)	8-year CIT exemption	Employment and capital thresholds apply
Non-promoted structure	Faster to set up, no ongoing reporting	No tax exemption, foreign ownership capped

In-Depth FAQ

Is BOI still open to services companies?

Yes. Category 5 (Digital) and Category 7 (High-Value Services) remain highly active in 2025 with fast-track review.

Do BOI companies pay VAT?

Yes. VAT is unaffected by BOI; only corporate income tax on promoted revenue is exempt.

Can we hire foreigners under BOI?

Yes and without the 4:1 ratio. OSOS issues work permits in timing is assessed on your documents.

Can BOI status be lost?

Yes if promotion conditions (capital, employment, technology) are not maintained; iLC handles annual compliance.

Points to check

Before you proceed: Board of Investment (BOI) Promotion — 2025 Strategy

“Before proceeding with Board of Investment (BOI) Promotion — 2025 Strategy, check names across documents and confirm the receiving authority's requirements to avoid incomplete submissions.”

Thai Law & Accounting Services Co., Ltd.

ทีมข้อมูลบริการ

Scope to assess

Service tier	Fees
เอกสารเดี่ยว / Single doc	Ask our team for a quote
แปล + Notary / Translation + Notary	Ask our team for a quote
MFA legalization	Ask our team for a quote
Embassy chain / สถานทูต	Ask our team for a quote

Workflow

01Review documents and the receiving authority's requirements
02Assess scope, fee, and timing for the specific case
03Process the documents and coordinate any further certification
04Check completeness and deliver by the agreed method

Before submission

For Board of Investment (BOI) Promotion — 2025 Strategy, confirm names, document types, and the receiving authority's current requirements before starting. Timing and fees depend on each case.

Please confirm current requirements with the receiving authority

A working guide to boi-promotion in Thailand

boi-promotion can involve different document checks depending on the receiving authority. Confirm the intended use and destination before arranging translation, a notarial signature, or consular legalization. For a review of your specific boi-promotion matter, contact us on LINE @THAIL or by email at Contact@thailaw-accounting.co.th.

How the workflow runs end-to-end

First identify the issuing authority, the person signing, the destination and the receiving body's current requirements. The necessary steps may include translation, certification or consular legalization, but not every document needs every step. Confirm the sequence before sending originals.

Who this service is for

Individuals and businesses may need different supporting documents. Share the document type, destination and receiving authority so the applicable route can be checked for your matter; requirements can change without notice.

Coverage, fees, and timing

Our offices are in Bangkok (Lat Phrao 95) and Khon Kaen. For other locations we can discuss remote document intake and coordination with partners where available. Fees and timing depend on the document, destination and relevant authorities; ask for an individual quote.

Quality assurance and confidentiality

Check names, dates, document versions and the receiving authority's instructions before filing. Acceptance is decided by the receiving authority; ask the team which evidence and original documents are required in your case.

Start your boi-promotion matter today

Reach Thai Law & Accounting on LINE Official @THAIL, email Contact@thailaw-accounting.co.th, or phone 092-0170000. Please book an appointment in advance at our Bangkok office (Lat Phrao 95) or Khon Kaen head office; in every other province our team can coordinate with a local partner where available. Fees: ask our team for a quote. Timing is assessed for your documents. Confirm the required documents and any consultation terms with our team before proceeding with your boi-promotion matter.

Points to check

Before you proceed: boi-promotion

“Before proceeding with boi-promotion, check names across documents and confirm the receiving authority's requirements to avoid incomplete submissions.”

Thai Law & Accounting Services Co., Ltd.

ทีมข้อมูลบริการ

Scope to assess

Service tier	Fees
เอกสารเดี่ยว / Single doc	Ask our team for a quote
แปล + Notary / Translation + Notary	Ask our team for a quote
MFA legalization	Ask our team for a quote
Embassy chain / สถานทูต	Ask our team for a quote

Workflow

01Review documents and the receiving authority's requirements
02Assess scope, fee, and timing for the specific case
03Process the documents and coordinate any further certification
04Check completeness and deliver by the agreed method

Before submission

For boi-promotion, confirm names, document types, and the receiving authority's current requirements before starting. Timing and fees depend on each case.

Please confirm current requirements with the receiving authority

Company registration and corporate documents

Explore the site

Go deeper on Corporate and company document certification

These guides outline possible certification steps; confirm the receiving authority's current requirements before filing:

Not sure which route applies? Send us the scan — LINE @THAIL · 092-0170000 · Contact@thailaw-accounting.co.th

Documents usually required

Freshly issued company affidavit and certificate of registration
Memorandum and articles of association, or the current shareholder list
Board resolution or power of attorney signed by the authorised director
ID or passport copies of the authorised signatories

Common reasons a bundle is rejected

Company affidavits are usually accepted only within a short validity window.
Director names and job titles must match the registered filing exactly.
Spell every name exactly as it appears in the passport, across every document in the same bundle.

Prefer not to handle the chain yourself? Send the scans and we run every step for you, from translation to the final endorsement.

How the process runs — Corporate and company document certification

Obtain freshly issued corporate records covering the whole group of entities involved.
Prepare the board resolution or power of attorney signed by the authorised director.
Translate using the registered English company name and the job titles exactly as filed.
Complete the certification route the counterparty or destination authority requires.
Deliver the certified set together with copies for internal corporate records.

Fees and processing times are set by each authority and vary by document and destination — confirm them with the responsible agency.

Handling it yourself vs letting iLC run it

Aspect	Doing it yourself	With iLC
Working out which steps apply	You read each authority's rules yourself, and usually learn a step was missing only after the bundle is refused.	Our advisers review the documents before work starts and sequence translation, notarisation, MFA, and embassy in one pass.
Time spent filing	Repeat trips to each office, queueing and collecting in person.	We file on your behalf; you send scans and receive the finished set by post or courier.
Risk that the translation is refused	Agency names, job titles, and the certification wording often do not match what the receiving office accepts.	We use terminology and certificate formats the receiving authority has accepted before, with two-stage proof-reading.
If the bundle is rejected	You diagnose the cause and refile yourself, losing a full cycle.	We identify the cause, correct it, and refile without you starting over, with progress reported along the way.

What clients typically use this for

Foreign subsidiary registration
Bank account opening abroad
Tender and contract submissions

An advisor, not only a document processor

Before any work starts, our team assesses how many certification layers your document actually needs, which authorities are involved, and the correct order for the office you will really file with. One step out of order usually means restarting the whole bundle. More than 15 years of cross-border document work means we recognise how each authority rejects files and prevent it up front.

The certification route is matched to the receiving authority before work begins.
Rejection risks are checked, from name spelling to document validity windows.
The filing sequence is planned around the deadline you actually have.

Consult us at LINE @THAIL · 092-0170000 · Contact@thailaw-accounting.co.th

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