https://settlrglobal.com/assets/boi-company-registration-thailand-E0hLQKZ7.js

1import{n as e}from"./Navbar-DW33Loce.js";var t={title:`BOI Company Registration Thailand | Settlr Global`,description:`Register a BOI promoted company in Thailand: 3 to 13 year tax holidays, 100% foreign ownership, eligibility and the 3 to 6 month process, from Settlr Global.`,ogTitle:`BOI Registration: Tax Holidays and Full Ownership | Settlr Global`,ogDescription:`How BOI promotion works, who qualifies, and what it takes to get approved in Thailand.`,keywords:`BOI company registration Thailand, BOI promotion Thailand, BOI tax holiday, 100% foreign ownership Thailand`,path:`/boi-company-registration-thailand`,serviceName:`BOI Company Registration`,serviceType:`Investment promotion and company incorporation`,breadcrumbLabel:`BOI Company Registration Thailand`},n={eyebrow:`Board of Investment Promotion`,titleLine1:`BOI Company Registration Thailand`,titleAccent:`Tax Holidays & Full Ownership`,lead:`The Thailand Board of Investment (BOI) grants qualifying companies up to 13 years of corporate income tax exemption, 100% foreign ownership regardless of nationality, and import duty relief. Here is what qualifies and how the process works.`,primaryCta:{label:`Check Activity Eligibility`,href:e},secondaryCta:{label:`See Tax Holidays`,href:`#tax-holidays`},stats:[{value:`13 yrs`,label:`Maximum corporate tax exemption`},{value:`100%`,label:`Foreign ownership, any nationality`},{value:`3–6 mo`,label:`Typical approval + registration time`},{value:`100+`,label:`Promoted activity categories`}]},r={title:`Eligible BOI-promoted activities`,description:`BOI groups promoted activities into tiers (A1–A4, B) based on strategic value. Higher tiers unlock longer tax exemptions.`,rows:[{category:`A1+ / A1`,examples:`Advanced technology, biotechnology, aerospace, EV manufacturing`,taxTier:`Up to 13 years CIT exemption`},{category:`A2`,examples:`Digital, BCG (bio-circular-green) economy, medical devices`,taxTier:`Up to 10 years CIT exemption`},{category:`A3`,examples:`Automation, advanced materials, targeted infrastructure`,taxTier:`Up to 8 years CIT exemption`},{category:`A4`,examples:`Value-added manufacturing, food processing, logistics`,taxTier:`Up to 3 years CIT exemption`},{category:`B`,examples:`Non-tax-incentive activities still eligible for 100% ownership and other privileges`,taxTier:`No CIT exemption, other benefits apply`}]},i=[{slug:`a1`,label:`A1+ / A1`,yearsLabel:`Up to 13 years`,yearsShort:`13 yrs`,examples:r.rows[0].examples,taxTier:r.rows[0].taxTier,summary:`The top of the ladder for activities BOI treats as strategic to Thailand’s long-term competitiveness. Expect deeper scrutiny of technology transfer, R&D intensity, and investment scale — and the longest possible CIT holiday if you qualify.`,activities:[`Advanced technology & deep tech`,`Biotechnology & life sciences`,`Aerospace`,`EV and next-gen mobility manufacturing`],highlights:[`Longest CIT exemption window (up to 13 years)`,`Strong fit for capital- and IP-heavy manufacturing`,`Import duty relief on qualifying machinery still available`,`Full non-tax privileges (ownership, land, WP quota) apply`],bestFor:`Founders building or relocating high-tech production, biotech, aerospace, or EV supply-chain operations into Thailand.`},{slug:`a2`,label:`A2`,yearsLabel:`Up to 10 years`,yearsShort:`10 yrs`,examples:r.rows[1].examples,taxTier:r.rows[1].taxTier,summary:`A deep incentive band for digital, medical, and BCG-aligned businesses. Tax holidays are still long enough to reshape unit economics, especially when paired with import duty relief on equipment.`,activities:[`Digital platforms & software-enabled services`,`BCG (bio-circular-green) economy projects`,`Medical devices & health tech`,`Selected high-value digital infrastructure`],highlights:[`Up to 10 years CIT exemption`,`Common path for medtech and BCG manufacturing`,`Often combined with OSOS visa/work-permit processing`,`100% foreign ownership without a Thai partner`],bestFor:`Digital, medtech, and sustainability-linked companies that need a long tax runway but sit below pure A1 strategic tech.`},{slug:`a3`,label:`A3`,yearsLabel:`Up to 8 years`,yearsShort:`8 yrs`,examples:r.rows[2].examples,taxTier:r.rows[2].taxTier,summary:`Mid-ladder promotion for automation, advanced materials, and targeted infrastru

1cture. Still a meaningful CIT holiday — typically enough to cover the early growth and localization phase.`,activities:[`Industrial automation & robotics`,`Advanced materials`,`Targeted infrastructure projects`,`Selected process-upgrade manufacturing`],highlights:[`Up to 8 years CIT exemption`,`Good fit when upgrading Thai production lines`,`Machinery import duty relief often material`,`Same ownership and land privileges as higher tiers`],bestFor:`Manufacturers modernizing plants, materials businesses, and infrastructure-linked operators expanding into ASEAN from Thailand.`},{slug:`a4`,label:`A4`,yearsLabel:`Up to 3 years`,yearsShort:`3 yrs`,examples:r.rows[3].examples,taxTier:r.rows[3].taxTier,summary:`Entry-level tax promotion for value-added manufacturing, food processing, and logistics. The CIT holiday is shorter, but non-tax privileges and duty relief can still justify the BOI path over a standard company.`,activities:[`Value-added manufacturing`,`Food processing`,`Logistics & distribution hubs`,`Selected agro-industry activities`],highlights:[`Up to 3 years CIT exemption`,`Faster economics case when duty relief matters more than years of CIT`,`Still unlocks 100% ownership and land rights`,`Useful bridge for regional supply-chain bases`],bestFor:`Food, logistics, and mid-complexity manufacturing businesses that want BOI privileges without needing a decade-long tax holiday.`},{slug:`b`,label:`B`,yearsLabel:`Non-tax privileges`,yearsShort:`0 yrs`,examples:r.rows[4].examples,taxTier:r.rows[4].taxTier,summary:`No corporate tax holiday — but still a promotion certificate. Tier B is often chosen when ownership, land, work-permit relief, or OSOS processing matter more than CIT exemption.`,activities:[`Eligible non-tax-incentive promoted activities`,`Projects where ownership / land is the primary goal`,`Operations that still need WP quota relief`,`Businesses comparing BOI vs Amity / FBL routes`],highlights:[`No CIT exemption (standard 20% CIT applies)`,`100% foreign ownership still available`,`Land ownership for promoted operations`,`WP quota relief and OSOS processing retained`],bestFor:`Teams that need BOI’s non-tax privileges (especially ownership and land) without qualifying for — or needing — a multi-year tax holiday.`}],a={title:`Tax and import incentives`,description:`Beyond corporate income tax exemption, BOI promotion unlocks import duty relief that materially changes the economics of manufacturing and R&D-heavy businesses.`,rows:[{benefit:`Corporate income tax exemption`,detail:`3–13 years depending on activity tier, with an 8-year cap on losses carried forward after the exemption period`},{benefit:`Import duty exemption on machinery`,detail:`Exemption or reduction on import duties for machinery used in the promoted activity`},{benefit:`Import duty exemption on raw materials`,detail:`For materials used in production of exported goods, for up to 5 years`},{benefit:`Dividend tax exemption`,detail:`Dividends paid from BOI-exempted profits are exempt from tax during the CIT exemption period`}]},o={title:`Ownership, land, and work permit benefits`,description:`Non-tax privileges apply regardless of activity tier and are often as valuable as the tax holiday itself.`,items:[`100% foreign ownership permitted for any nationality in eligible activities, with no Thai shareholder required.`,`Right to own land for the promoted business's operations, an exception unavailable to standard foreign-owned companies.`,`Work permit quota relief — BOI companies are not bound by the standard 4:1 Thai-to-foreign employee ratio.`,`Streamlined visa and work permit processing through the One-Start One-Stop Investment Center (OSOS).`,`Permission to remit foreign currency abroad and bring in foreign technical experts.`],seals:[{label:`100% ownership`,detail:`Any nationality, no Thai partner required`},{label:`Land ownership`,detail:`For promoted business operations`},{label:`WP quota relief`,detail:`Not bound by the 4:1 Thai ratio`},{label:`OSOS processing`,detail:`One-Start One-Stop visas & permits`},{label:`FX & experts`,detail:`Remit abroad; bring technical talent`}]},s=[{step:1,title:`Confirm eligibility`,description:`Match your activity to a promoted BOI category and tier.`},{step:2,title:`Prepare application`,description:`Gather the plan, investment, headcount, and tech-transfer details.`},{step:3,title:`Submit to BOI`,description:`BOI review typically takes 40–60 working days to complete.`},{step:4,title:`Get the certificate`,description:`Approval locks in your tax and non-tax promotion privileges.`},{step:5,title:`Register & activate`,description:`Incorporate or amend, then activate privileges through OSOS.`}

1],c=`A standard Thai Limited Company registers in 7–14 days but caps foreign ownership at 49% without Amity or FBL status and carries the full 20% corporate income tax rate from day one. BOI promotion trades a longer 3–6 month setup for full ownership and years of tax exemption — most capital-intensive or technology businesses recover that time cost quickly.`,l=[{question:`What business activities qualify for BOI promotion in Thailand?`,answer:`BOI promotion covers over 100 activity categories across technology, manufacturing, digital services, BCG (bio-circular-green) economy, agriculture, and infrastructure. Activities are grouped into tiers A1+ through B, with higher tiers receiving longer tax exemptions.`},{question:`How long is the corporate tax exemption for a BOI company?`,answer:`Depending on the activity tier, BOI-promoted companies receive between 3 and 13 years of corporate income tax exemption, with the highest tiers reserved for advanced technology, biotech, and other strategic industries.`},{question:`Can a BOI company be 100% foreign owned?`,answer:`Yes. Unlike a standard Thai Limited Company, which caps foreign ownership at 49% without special status, BOI-promoted companies can be 100% foreign owned regardless of the founders' nationality, as long as the activity qualifies.`},{question:`How long does BOI approval take?`,answer:`BOI application review typically takes 40–60 working days, and the full process including company registration and activation of privileges usually takes 3–6 months from application to operational status.`},{question:`Is BOI promotion better than the US Treaty of Amity?`,answer:`It depends on your nationality and goals. BOI is open to any nationality and includes tax holidays, but requires activity approval and a longer setup. Amity is faster and simpler but limited to US nationals and offers no tax incentives. Many US-founded companies use Amity first and add BOI promotion later as they scale.`}],u={title:`Find out if your business qualifies for BOI promotion`,description:`Settlr Global prepares your BOI application, manages activity classification, and handles registration and privilege activation from start to finish.`,primary:{label:`Check Eligibility`,href:`/thailand-visa-matcher`},secondary:{label:`See Pricing`,href:`/pricing`}},d=[{href:`/incorporation`,label:`Company Incorporation`,description:`End-to-end registration support for BOI, Amity, FBL, and standard entities.`},{href:`/us-treaty-of-amity-thailand`,label:`US Treaty of Amity`,description:`Compare BOI tax holidays against the faster Amity ownership route for Americans.`},{href:`/dtv-visa-thailand`,label:`DTV Visa Guide`,description:`Destination Thailand Visa for remote workers and long-stay visitors pairing with Thai operations.`},{href:`/ltr-visa-thailand`,label:`LTR Visa Guide`,description:`Pair your BOI company with a 10-year LTR or Smart Visa for founders and specialists.`}];export{o as a,d as c,c as d,n as i,a as l,u as n,t as o,l as r,s,r as t,i as u};