Thailand BOI Applications and Project Compliance

1. What product or service the project will deliver, to whom, and how revenue is earned.
2. Which production or service activities will actually be performed in Thailand.
3. The current project stage, including any earlier application or clarification record.
4. The proposed investment, principal equipment or systems, funding, location and implementation timetable.
5. The proposed management, technical and staffing arrangements.
6. Any location, utility, environmental, safety, product-licensing, machinery or raw-material issues that may require separate review.

Supporting materials may include product or service information, process or service-flow documents, principal machinery or system details, implementation and staffing plans, corporate records, recent financial statements if available, and relevant authorisation documents. A project-specific list should be confirmed after the proposed activity and promotion category have been reviewed.

For an application under activity 8.2.4.1, a feasibility study is required. The activity-specific conditions require capital investment of at least THB 5 billion, excluding land cost and working capital. BOI’s general rules require a feasibility study for investment exceeding THB 2 billion on the same basis. Applying these rules together, a project meeting the minimum investment condition for activity 8.2.4.1 exceeds the feasibility-study threshold.

A plan outlining activities that contribute benefits to Thailand is also expressly required under activity 8.2.4.1. The project must fully implement the proposed plan before exercising the corporate income tax exemption incentive. Examples in the official conditions include training, curriculum development or joint research with educational institutions, skills development for Thai SME entrepreneurs, and support for the domestic supply chain. The applicable document title, template and submission method should be confirmed; this does not make the plan optional.

Whether a separately titled Business Plan must be filed should be checked against the applicable application form and project-specific requirements. The business facts should nevertheless be prepared, including customers, revenue model, activities in Thailand, investment, equipment or systems, staffing and implementation plans. These facts support the application and feasibility analysis; they do not remove the express requirements for a feasibility study and a Thailand-benefit activities plan.

THAIHOUSING may collect the common project facts once and map them into the required application, feasibility, business and Thailand-benefit materials. Repeated facts can be reused, while document-specific analysis, calculations and commitments remain separate and must be confirmed by the applicant.

Sources checked on 22 September 2026: BOI Investment Promotion Guide 2026 (PDF pp. 9, 172–173); Announcement No. Sor. 5/2568 (pp. 13–15); BOI application checklist, item 1.7

Preliminary assessment, application preparation and filing, project clarification, resolution acceptance, promotion-certificate work and post-approval compliance are not automatically one unlimited engagement. The agreed quotation or engagement document should identify the included stages, deliverables and fees. Government charges and third-party translation, notarisation, technical, environmental, engineering, accounting, tax or testing work are excluded unless expressly included.

BOI promotion and foreign-business licensing address different questions. Company registration or BOI approval does not by itself complete every foreign-business, product, construction, environmental, tax, visa or other regulatory requirement. Any separate work should be identified against the project’s actual activities.