# What is BOI promotion (Board of Investment)?

Country: Thailand

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.

## 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.

Source: https://www.boi.go.th/index.php?page=after_promo_benefit3_en&language=en

## Related terms

- [Corporate Income Tax (Thailand)](https://accounts-os.com/th/glossary/corporate-income-tax-thailand)