INVESTMENT INCENTIVE

INVESTMENT INCENTIVE

Tax Incentives

  • Exemption of corporate income tax for up to 13 years (According to activity & conditions).
  • 50 percent reduction in corporate income tax for 5 years (only in special investment promotion zones).
  • Exemption of import duties on machinery.
  • Exemption of import duties on raw or essential materials used in production for export.
  • Exemption of import duties on raw or essential materials used in research and development purposes.

Non-Tax Incentives

  • 100% foreign ownership (except activities under List One annexed to the Foreign Business Act B.E 2542 (1999) or stated in other laws).
  • Permit to own land.
  • Permit to bring in skilled workers and experts to work into the Kingdom.

ที่มา : สำนักงานคณะกรรมการส่งเสริมการลงทุน www.boi.go.th