What is BOI promotion (Board of Investment)?
The Board of Investment (BOI) grants incentives to promoted projects, including a corporate income tax exemption of up to 8 years, or up to 13 years for some advanced-innovation activities.
Finn does your books in Thailand
AccountsOS keeps the books for Thailand businesses, tracks tax deadlines and handles invoicing, in plain English. Ask Finn about yours, no signup needed.
Current Rate
CIT exemption by activity group: A1 8 years with no cap, A2 8 years capped, A3 5 years, A4 3 years, B groups none.
How BOI promotion (Board of Investment) works in Thailand
The exact terms are on each project's promotion certificate. Finn never assumes BOI status. It asks for the certificate, keeps promoted and non-promoted income apart, and leaves the exemption claim to your accountant.
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