(UNOFFICIAL TRANSLATION)

Based on Board of Investment Announcement
No. 9/2565
Measures to Promote Investment in Industries that are important to the Country's Development-----------------------------------By virtue of Section 16 of the Investment Promotion Act B.E. 2520, the Board of
Investment hereby announces that:
1. Activities on the list attached to this announcement are eligible for investment
promotion.
2. Promoted projects must comply with the conditions specified for each type ofactivity.
3. The Criteria, rights and benefits provided for promoted projects shall be inaccordance with Board of Investment Announcement No. 8/2565 regarding policies and criteria
for investment promotion, except that which is specified in the list of activities attached to thisannouncement.
4. The Board may temporarily or permanently suspend activities on theInvestment Promotion list attached to this announcement at any time if it considers that
promotion is no longer needed. The Board may also add new activities to the list if it considers
that such activities should be promoted.
5. In the event of problem that cannot be determined according to thisannouncement, the decision of the secretary general of the Board of Investment shall bedeemed final.
6. This announcement shall be applicable for applications submitted fromJanuary 3, 2023 onwards.
7. For projects that have already submitted the application for promotion or
have been promoted before January 3, 2023 and that have not yet used their tax privileges,
they can apply to be administered under the new Investment Promotion List and follow the
new conditions specified therein. Letter of intention must be submitted to the Office of theBoard of Investment within June 30, 2023.
Announced on December 9, 2022.
General(Prayut Chan-o-cha)Prime Minister
Chairman of the Board of Investment

List of Activities Eligible for Investment Promotion
Section 1 Agriculture, Food and Biotechnology Industry
Activities
Conditions
Incentives
1.1 Upstream agriculture
1.1.1 Economic forest plantationand Energy crop
plantation
1.1.1.1 Economic forest
1. Total plantation area in close proximity must
A1
plantation
not be less than 50 rai.
2. Project must be certified by Royal Forest
Department. The certification must becompleted before exercising the incentive ofcorporate income tax exemption and before
the full operation deadline.
3. Project must be certified by international
forestry standard, such as Forest StewardshipCouncil (FSC) or Programme for theEndorsement of Forest Certification (PEFC).
The certification must be completed before
the full operation deadline.
1.1.1.2 Energy crop
1. Total plantation area in close proximity must
A1
plantation
not be less than 50 rai.
2. Project must be certified by international
forestry standard, such as Forest StewardshipCouncil (FSC) or Programme for theEndorsement of Forest Certification (PEFC).
The certification must be completed before
the full operation deadline.
1.1.2 Animal propagation or
1. Project must have propagation process.
A3
animal husbandry
2. Project must use modern technology, e.g.
closed house system, evaporative coolingsystem, automatic watering and feeding
system, vector control measure and system,
effective environmental protection, andimpact reduction system.
3. Project must have traceability system.

2
Activities

1.1.3 Slaughtering

1.1.4 Deep sea fishery

1.2 Processed agricultural products
1.2.1 Manufacture of starch
made from plants
1.2.1.1 Manufacture oforganic starch ororganic flour

Conditions
Incentives
4. Project must be certified by animalhusbandry standard such as Good
Agricultural Practice (GAP). The certificationmust be completed before the full operation
deadline.
1. Project must use modern technology, e.g.
A3
stunning method, shackle, cold storage,
chilling system, meat quality andcontaminant inspection.
2. Project must have traceability system.
3. Project must be certified by animalslaughtering standard such as Good
Manufacturing Practice (GMP). The
certification must be completed before thefull operation deadline.
Project must be certified by Department of
A3
Fisheries. The certification must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.

Project must be certified by international organic
agriculture standard, such as International
Federation of Organic Agriculture Movements(IFOAM), Canada Organic Regime (COR) or The
National Organic Program (NOP). The
certification must be completed before the fulloperation deadline.

A2

3
Activities
1.2.1.2 Manufacture ofmodified starch or
starch made fromplants that havespecial properties
1.2.1.3 Manufacture ofnative starch ornative flour

1.2.2 Manufacture of oil or fat
from plants or animals
1.2.3 Tanneries or leather
finishing

Conditions

Incentives
A3

1. Project must employ environmentallyfriendly technology, e.g. reusing water or air
pollution control.
2. Project must be certified by international
environmental standard such as ISO 14000.
The certification must be completed before
the full operation deadline.

A4

A3
1. Project must employ environmentally-friendly
technology, e.g. reducing the use ofchemicals, or use of enzyme or biologicalcatalysts to replace chemicals.
2. Tanneries must be located in industrial estateor promoted industrial zones, or the leather
tanning industrial zone that haves waste
treatment and environmental protection andcontrol systems according to section 30 of
the announcement of the Ministry ofIndustry. In case of expansion project or
project apply for Smart and Sustainable
Industry Measure shall be allowed to locate
at current location and project must havemeasures to reduce environmental impact.

A3

4
Activities
1.2.4 Manufacture of natural
rubber products
1.2.4.1 Manufacture ofnatural rubber
product
1.2.4.2 Manufacture ofprimary processedrubber
1.2.5 Manufacture orpreservation of food,beverage, food additive,
food ingredient or dietary
supplement using modern
technology
1.2.6 Manufacture of future
food
1.2.6.1 Manufacture offood with healthclaimsConditions

Incentives

1. Manufacture of rubber band, rubber balloons
and rubber ring shall not be promoted.
2. Products must contain natural products atleast 51 percent by weight.

A2

Manufacture of sugar, sport drinks, diluted juices,energy drinks, alcoholic beverages, drinking
water, flavored and non-flavored soda,
carbonated beverages, vitamin water andflavoring drinking water shall not be promoted.

A3

1. Manufacture of sugar, sport drinks, diluted
juices, energy drinks, alcoholic beverages,
drinking water, flavored and non-flavoredsoda, carbonated beverages, vitamin waterand flavoring drinking water shall not bepromoted.
2. Products must be qualified health claim
assessment by The Food and Drug
Administration or other agencies withinternationally accepted standard. The
qualification must be completed before thefull operation deadline.

A2

5
Activities
1.2.6.2 Manufacture ofnovel food

1.2.6.3 Manufacture oforganic food

1.2.6.4 Manufacture of
medical foodConditions
Incentives
1. Manufacture of sugar, sport drinks, diluted
A2
juices, energy drinks, alcoholic beverages,
drinking water, flavored and non-flavoredsoda, carbonated beverages, vitamin waterand flavoring drinking water shall not bepromoted.
2. Products must be registered as “novel food”
with The Food and Drug Administration orother agencies with internationally accepted
standard. The registration must becompleted before the full operation
deadline.
1. Manufacture of sugar, sport drinks, diluted
A2
juices, energy drinks, alcoholic beverages,
drinking water, flavored and non-flavoredsoda, carbonated beverages, vitamin waterand flavoring drinking water shall not bepromoted.
2. Project must be certified by internationalorganic agriculture standard, such as
International Federation of Organic
Agriculture Movements (IFOAM), Canada
Organic Regime (COR) or The National Organic
Program (NOP). The certification must becompleted before the full operation
deadline.
1. Manufacture of sugar, sport drinks, diluted
A2
juices, energy drinks, alcoholic beverages,
drinking water, flavored and non-flavoredsoda, carbonated beverages, vitamin waterand flavoring drinking water shall not bepromoted.

6
Activities

1.2.7 Manufacture of sugar

Conditions
Incentives
2. Products must be registered as “medical
food” with the Food and Drug Administrationor other agencies with internationallyaccepted standard within the full operation
start-up date. The registration must becompleted before the full operation
deadline.
1 . Project must first obtain the Cane and Sugar
A4
Board's approval for the sugar cane quantity
preparation plan for factory delivery, before
applying for investment promotion.
2. Project must be certified by international
environmental standard such as ISO 14000.
The certification must be completed before
the full operation deadline.
3. The limit for corporate income tax
exemption will be calculated based onmachinery investment subject to theconditions prescribed under the Smart andSustainable Industry Measure including
Machinery Upgrade and Replacement,
Automation Adoption, Alternative Energy
Utilization, Environmental Impact Mitigation,and Industry 4.0 Transformation, as
approved by the Board.
4. New investment and expansion projects are
not eligible to apply for additional
corporate income tax incentives under othermeasures.

7
Activities
1.2.8 Manufacture of animal
feed or animal foodingredients
1.2.8.1 Manufacture oftherapeutic pet
food

1.2.8.2 Manufacture ofanimal feed or
animal foodingredient certified
by food safety
management
system standard
1.2.8.3 Manufacture ofanimal feed or
animal foodingredient certified
by global standard
1.2.8.4 Manufacture ofanimal feed or
animal foodingredient

Conditions

Incentives

1. Products must be registered as “therapeutic
pet food” or other equivalent international
standard. The registration must becompleted before the full operation
deadline.
2. Project must be certified by food safety
management system standard, such as ISO
22000 or other standards accepted by
Global Food Safety Initiative (GFSI). The
certification must be completed before thefull operation deadline.
Project must be certified by food safety
management system standard, such as ISO
22000 or other standards accepted by Global
Food Safety Initiative (GFSI). The certificationmust be completed before the full operation
deadline.

A2

Project must be certified by international
standards, such as HACCP and GMP. The
certification must be completed before the fulloperation deadline.

A4

A3

B

8
Activities
1.2.9 Manufacture of productfrom agricultural byproducts or agricultural
waste or products fromraw materials gained fromby-products or agriculturalwaste
1.2.10 Manufacture of fuel orpharmaceutical grade
alcohol from agricultural
products, including
agricultural scrap or waste
1.2.10.1 Manufacture offuel orpharmaceuticalgrade alcoholfrom agricultural
product
1.2.10.2 Manufacture offuel fromagricultural scrap
or waste1.2.10.3 Manufacture ofbiomassbriquette andpelletConditions

Incentives
A3

A2

Project must manufacture fuel from agricultural
scrap or waste, such as Biomass to Liquid (BTL),
biogas from wastewater or biodiesel from usedcooking oil.

A2

A3

9
Activities
1.2.11 Manufacture of natural
extracts or products
from natural extracts
1.2.11.1 Manufacture ofnatural extracts
or product fromnatural extracts
using advanced
extraction
technology or
products fromnatural extracts
derived from thecontinual process
within the same
project
1.2.11.2 Manufacture ofnatural extracts
or product fromnatural extracts
derived from thecontinual process
within the same
project

1.2.11.3 Manufacture of
product fromnatural extracts
without
extraction
process ofnatural raw
materials

Conditions

Incentives

In manufacturing products from natural extracts
derived from the continual process within thesame project, the products must be registeredas herbal products or equivalents with the Foodand Drug Administration or other relevant
agencies according to the law on herbal
products. The registration must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.

A2

In manufacturing products from natural extracts
derived from the continual process within thesame project, the products must be registeredas herbal products or equivalents with the Foodand Drug Administration or other relevant
agencies according to the law on herbal
products. The registration must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.
1. Products must be registered as herbal
products or equivalents with the Food andDrug Administration or other relevant
agencies according to the law on herbal
products. The registration must becompleted before exercising the incentive ofcorporate income tax exemption and before
the full operation deadline.

A3

A3

10
Activities

1.3 Modern agriculture
1.3.1 Plant or animal breeding(only those that are noteligible for biotechnology
activity)
1.3.2 Manufacture of modern
agricultural products orservices related tomodern agriculture
1.3.2.1 Manufacture ofmodernagricultural
products orservices related
to modern
agriculture with
own systemdesign andmachineryConditions
2. Project must be certified by international
standard such as Good Manufacturing
Practice (GMP). The certification must becompleted before the full operation
deadline.

Incentives

For breeding of sensitive plants according to thepolicy of the Ministry of Agriculture andCooperatives, project must have Thai nationality
shareholders of not less than 51 percent of its
registered capital.

A3

1. Project must manufacture modern
agricultural products and systems, such asdetection system, tracking system orresource management systems (water,
fertilizers, medicines, and smart greenhousesystems).
2. Project must design its own systems andsoftware for related resource management.
The resource management software andsystems must be integrated and capable ofcollecting, interpreting, and analyzing data.
In case project does not design it own
systems and software, project must haveexpenses on system and softwaredevelopment or platform by local
developer, especially by start-ups, of atleast 10,000,000 baht within the fulloperation deadline.

A1

11
Activities

1.3.2.2 Manufacture ofmodernagricultural
products orservices related
to modern
agriculture with
own systemdesignConditions
Incentives
3. The project must manufacture machinery or
equipment for modern agriculture with apart-forming process and/or engineering
designs as approved by the Board.
4. Project must have expenses on salary for IT
development and engineering personnel ofat least 1,500,000 baht per year, or capital
investment (excluding cost of land, working
capital and vehicle) of at least 1 million
baht.
1. Project must manufacture modern
A2
agricultural products and systems, such asdetection system, tracking system orresource management systems (water,
fertilizers, medicines, and smart greenhousesystems).
2. Project must design its own systems andsoftware for related resource management.
The resource management software andsystems must be integrated and capable ofcollecting, interpreting, and analyzing data.
In case project does not design its own
systems and software, project must haveexpenses on system and softwaredevelopment or platform by local
developer, especially by start-ups, of atleast 10,000,000 baht within the fulloperation deadline.
3. Project must procure machinery andequipment from other business operators or
employ other operators to manufacture
them for subsequent system integration intoa modern agriculture system.

12
Activities

Conditions
Incentives
4. Project must have expenses on salary for IT
development and engineering personnel ofat least 1,500,000 baht per year, or capital
investment (excluding cost of land, working
capital, working capital and vehicle) of atleast 1 million baht.
1.3.2.3 Services related to The activity must involve the provision ofA4services for modern agriculture systems, such as
modernsystems for the detection or monitoring ofagriculture
conditions, appropriate resource usage control(water, fertilizers, medicines, and smart
greenhouse systems) as approved by the Board.
1.3.3 Plant Factory
Project must grow plants inside the buildings
A3
specifically designed in a closed system withenvironment control system for planting both
physical environment and biologicalenvironment.
1.4 Supporting agriculture industry
1.4.1 Manufacture of biological
1. Biological fertilizers, organic fertilizers andA3
fertilizer, organic fertilizer,
nano-coated organo chemical fertilizer must
nano-coated organo
be registered and obtained license forchemical fertilizer and biomanufacturing fertilizer for trade from thepesticide
Department of Agriculture. The registrationmust be completed before exercising the
incentive of corporate income tax
exemption and before the full operation
deadline.
2. Bio-pesticides must be registered andobtained certificate of permission to
produce from the Department of Agriculture.
The registration must be completed before
exercising the incentive of corporate income
tax exemption and before the full operation
deadline.

13
Activities
1.4.2 Crop drying and silo
facilities
1.4.3 Grading, packaging andstorage of plants,
vegetables, fruits, or
flowers
1.4.3.1 Grading, packaging
and storage ofplants, vegetables,
fruits, or flowers
using advanced
technology
1.4.3.2 Grading, packaging
and storage ofplants, vegetables,
fruits, or flowers
using modern
technology
1.4.3.3 Rice grading using
moderntechnology
1.4.4 Cold storage, or cold
storage and cold storagetransportation
1.4.4.1 Cold storage, or cold
storage and cold
storagetransportation using
natural refrigerants
1.4.4.2 Cold storage, or cold
storage and cold
storagetransportation

Conditions

Incentives
B

Project must use advanced technology, such as
fruit ripeness sensor, radio frequency pest
control, or nuclear magnetic resonance.

A2

1. Project must use modern technology, suchas color sorter, vapor heat treatment to kill
fruit fly eggs, seed coating, modified
atmosphere packaging (MAP), controlled
atmosphere packaging (CAP), cold storage or
freezing.
2. Rice grading shall not be promoted.

A3

B

Project must use natural refrigerants. In case using
ammonia as a refrigerant, the ratio of ammonia
must not exceed 49 percent of total refrigerant in
the system.

A4

The refrigerant must have limited environmental
impact, based on relevant indicators, such as
Global Warming Potential (GWP).

B

14
Activities
1.4.5 Trading center for
agricultural goods

1.4.6 Digital trade center for
agricultural products

1.5 Manufacture of biotechnology
1.5.1 Manufacture of bioplastic or
products from bioplastic
1.5.1.1 Manufacture of
bioplastic or
products from
bioplastic derived
from the continual
process within thesame project

Conditions
Incentives
1. Total area must not be less than 50 rai.
A3
2. The area for operations and services related
to agricultural goods must not be less than
60% of the total land area. Space must be
allocated for agricultural exhibition or trade,
auction center, cold storage, and silos.
3. Inspection, grading, and pesticide, hazardous
residue inspection services for agricultural
products must be provided.
1. Project must have Thai nationality
A3
shareholders of not less than 51 percent of
its registered capital.
2. Project must provide a platform to service
farmers and business operators, and asystem to monitor and control the quality ofagricultural products. There must be aprocess to develop or hire others in the
country to develop the software or platform
for use in the project.
3. The sale of agricultural products must be on
B2B (Business-to-Business) basis only.
4. Project must have a traceability system anda quality control system such as laboratoryfor quality testing.

Project must have certified by biobased
certificate, such as TISI 2734 or ISO 16620. The
certification must be completed before
exercising the incentive of corporate income tax
exemption and before the full operation
deadline.

A2

15
Activities
1.5.1.2 Manufacture of
products from
bioplastic

1.5.2 Manufacture ofbiochemicals

1.5.3 Biotechnology
1.5.3.1 Manufacture of seedindustry,
improvement ofplant, animal or
microorganism using
biotechnology

Conditions
Incentives
1. Project must have certified by biobased
A3
certificate, such as TISI 2734 or ISO 16620.
The certification must be completed before
exercising the incentive of corporate income
tax exemption and before the full operation
deadline.
2. Project must have plastic forming processfrom bioplastic.
1. Products must use agriculture productA2
agricultural, processed agricultural product,
biomass or agricultural waste or by-products
from agriculture processing industry as a raw
material at least 51 percent by weight.
2. Project with only mixing or dilution process
shall not be promoted.
3. Project must have certified or qualified byready biodegradability international
standard, such as OECD Guidelines for the
Testing of Chemical, Test No. 301: Ready
Biodegradability. The certification or
qualification must be completed before
exercising the incentive of corporate income
tax exemption and before the full operation
deadline.
A1

16
Activities
1.5.3.2 Manufacture ofbiopharmaceuticalagent using
biotechnology
1.5.3.3 Manufacture ofdiagnostic kits forhealth, agriculture,
food, andenvironment using
biotechnology
1.5.3.4 Manufacture of biomolecule andbioactive substanceusing microorganism,
plant cell andanimal cell
1.5.3.5 Manufacture of raw
materials and/or
essential materials
for molecularbiological researchand development,
experiment, testingor quality control
service and/or
production of
biological substanceConditions

Incentives
A1

A1

A1

A1

17
Activities
1.6 Biotechnology development

Conditions
Incentives
1. Target technology development procedures
A1+
shall be used as a base for the(10 yearmanufacturing process or service provision in with nothe target industry as approved by thelimit onBoard.
the2. There must be a technology transfer with anincometax
educational institution or research instituteas approved by the Board, such as
exempted)
Technology Research Consortium.

Section 2 Medical Industry
Activities
Conditions
2.1 Manufacture of medical products
2.1.1 Manufacture of non-woven
fabric or hygienic products
from non-woven fabric2.1.1.1 Manufacture of nonwoven fabric2.1.1.2 Manufacture ofhygienic products
from non-woven
fabric2.1.2 Manufacture of medical
devices
2.1.2.1 Manufacture of highrisk or hightechnology medical
devices
2.1.2.2 Manufacture of
Manufacture of medical devices made of fabrics
or fibers shall not be promoted.
other medical
devices
2.1.2.3 Manufacture of
1. Project must manufacture medical devices
medical devices
made of fabrics or fibers such as gowns,
made of fabrics ordrapes, caps, face masks, gauze, or cotton
fiberswool.
2. Manufacture of gauze or cotton wool must
start from raw cotton fabric or cotton yarn.
2.1.2.4 Manufacture of
Project must be certified by medical device
medical device parts international standard such as ISO 13485 or anequivalent international standard. The
certification must be completed before the fulloperation deadline.
2.1.3 Manufacture of active
Project must manufacture active ingredients or
raw material of active pharmaceuticalpharmaceuticalingredients (APIs).
ingredients

Incentives

A3
A4

A2

A3

A4

A4

A2

2
Activities
2.1.4 Manufacture of medicines
2.1.4.1 Manufacture oftargeted medicines

2.1.4.2 Manufacture ofconventional
medicines

2.2 Medical and health care services
2.2.1 Medical services
2.2.1.1 Specialty medical
centerConditions

Incentives

1. Project must manufacture targeted medicine
as announced by the Ministry of Public
Health as of the submission date ofpromotion application.
2. Project must be certified by the international
standard such as Good Manufacturing
Practice (GMP) in accordance with
Pharmaceutical Inspection Co-operation
Scheme (PIC/S). The certification must becompleted before the full operation
deadline.
Project must be certified by the international
standard such as Good Manufacturing Practice(GMP) in accordance with Pharmaceutical
Inspection Co-operation Scheme (PIC/S). The
certification must be completed before the fulloperation deadline.

A2

1. Project must provide in shortage areas i.e.,heart related issues (coronary artery disease,heart surgery, and heart failure), cancer
related issues (chemotherapy and radiology),
kidney related issues (dialysis center),physical therapy, and psychiatry.
2. Project must have appropriate humanresource recruitment plans.
3. Project must have tools and equipment thatare approved by the Board.

A2

A3

3
Activities

2.2.1.2 Senior hospital

Conditions
Incentives
4. Project must obtain health establishment
license. The registration must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.
5. Project must comply with the regulations on
professional standards, or other relevant
standards of the Ministry of Public Health.
6. Project must consider the distribution ofservices and the people’s access to thecenters.
7. Tools and equipment are allowed to be
used with patients or other service recipientsnot directly related to the project. But therevenue thereof must not be included withthe revenue that is eligible for corporate
income tax incentives.
1. Project must have appropriate humanA3
resource recruitment plans.
2. Project must have tools and equipment thatare approved by the Board.
3. Project must have more than 31 beds forovernight stays of admitted patients.
4. Project must obtain license for specificpatient/senior hospital. The registration must
be completed before exercising the
incentive of corporate income tax
exemption and before the full operation
deadline.
5. Project must comply with the regulations on
professional standards, or other relevant
standards of the Ministry of Public Health.

4
Activities

2.2.1.3 Traditional or
Applied Thai
medical public
service

2.2.1.4 Hospital

Conditions
Incentives
6. Project must have specific service andsupporting unit for senior hospital which areapproved by the Board before the fulloperation deadline.
7. Tools and equipment are allowed to be usedwith patients or other service recipients under
60 years old not directly related to the project.
But the revenue thereof must not be included
with the revenue that is eligible for corporate
income tax incentives.
1. Project must obtain health establishment
A3
license. The registration must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.
2. Project must comply with the regulations on
professional standards, or other relevant
standards of the Ministry of Public Health.
1. Project must have more than 31 beds for
A4overnight stays of admitted patients.
2. Project must have tools and equipment thatare approved by the Board.
3. Project must obtain health establishment
license. The registration must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.
4. Project must comply with the regulations on
professional standards, or other relevant
standards of the Ministry of Public Health.

5
Activities
2.2.2 Health care services
2.2.2.1 Senior/dependent
care center

Conditions

1. Project must have Thai nationality
shareholders of not less than 51 percent of
its registered capital.
2. Project must be a senior/dependent carecenter according to the Health Business
Establishments Act.
3. Project must have more than 31 beds forovernight stays of admitted patients.
4. Project must provide the senior/dependent
persons with care and support by allowing
them to stay overnight and offering
rehabilitation activities.
5. Project must obtain health establishment
license. The registration must be completed
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.
2.2.2.2 Health rehabilitation 1. Project must have the minimum investment
centercapital at least 30 million baht (excluding
cost of land and working capital).
2. Project must have medical technology for
medical treatment and health rehabilitation,
except narcotic drug therapy.
3. Project must have continuous rehabilitation
programs, including overnight treatment.
2.3 Clinical Research
2.3.1 Contract Research
1. Project must have scope of business toOrganization (CRO)support and accommodate clinical researchas follows:
1.1 Clinical research management

Incentives
A4

B

A1

6
Activities

Conditions
Incentives
1.2 Clinical research monitoring and services
such as- Specimen and storage room
management- Clinical research supplies management- Documentation and data management- Waste disposal management- Medical record management- Participants, volunteers, or subject
management- A provision or service of facilities forclinical research such as out-patientand in-patient examination rooms ortrial units
2. Project must have detail of human resource
recruitment plans in the BOI-promoted
project with Thai personnel working in
relevant clinical research such as ClinicalResearch Associate (CRA) and must havebeen trained in Good Clinical Practice issued
by the International Conference on
Harmonization (ICH GCP), or equivalent
standards. The certification must becompleted before exercising the incentive ofcorporate income tax exemption and before
the full operation deadline.
3. Project must have expenses on salaries for
Thai personnel working in relevant clinicalresearch of at least 1,500,000 baht per year
and it must be new employment. In thisregard, the payroll and/or the capital must

7
Activities

2.3.2 Clinical Research Center(CRC)

Conditions
Incentives
comply with the criteria specified by the
Board, exclusively calculated for the projectapplied for promotion.
4. Project must have collaborations withresearch organizations, public healthorganizations, or local educational
institutions as approved by the Board.
1. Project must have at least one scope of
A1business as follows:- Preclinical Research- Clinical Research- Bioavailability and Bioequivalence Studies
2. At least one stage of clinical research
involving human subjects must be
implemented as specified in the following:- Phase I: Safety and Dosage- Phase II: Efficacy and Side Effects- Phase III: Efficacy and Monitoring of Adverse
Reaction- Phase IV: Post-marketing Surveillance
3. Project must present any relevant detailsuch as researchers’ data, infrastructure ofresearch center, and human subject
protection.
4. Facilities must be provided to accommodate
clinical research implementation such as
examination room, medicine storage or
medical equipment used in clinical research.
5. Existing medical tools and equipment areallowed to use in the BOI-promoted project
as approved by the Board.

8
Activities

Conditions
Incentives
6. The research methodology must comply
with Good Clinical Practice: GCP or otherequivalent standards.
7. Project must have expenses on salaries for
Thai personnel working in relevant clinicalresearch of at least 1,500,000 baht per year
and it must be new employment, or musthave capital investment of at least 1 million
baht (excluding land cost, working capitaland vehicles). In this regard, the payroll
and/or the capital must comply with thecriteria specified by the Board, exclusively
calculated for the project applied for
promotion.
8. Project must have Thai personnel working inclinical research and they must have been
trained in Good Clinical Practice issued by
the International Conference on
Harmonization (ICH GCP), or other equivalent
standards and project must receive
permission by the Ethics Committee (EC) or
the Institutional Animal Care and Use
Committee (IACUC). The certification must
be completed before exercising the
incentive of corporate income tax
exemption and before the full operation
deadline.
9. Project must have collaborations withresearch organizations, public healthorganizations, or local educational
institutions as approved by the Board.

Section 3 Machinery and Vehicles Industry
Activities
Conditions
3.1 Manufacture of machinery,equipment and parts, and repair
of in-house fabricatedmachinery or equipment
3.1.1 Manufacture ofautomation machinery
and/or automationequipment withengineering design
3.1.1.1 Manufacture of
1. The product must be a system or machine
automationthat is fully automated and can perform at
machinery and/or
least two tasks at once continuously andcollectively.
automationequipment with
2. Project must have the following operations:engineering design,
2.1 Design and development of automation
includingsystem integration
automation system
2.2 Design of the operational control system
integration andconfiguration by the integrated
control system
automation system
configuration
2.3 Engineering design of machinery,equipment and parts
3.1.1.2 Manufacture of
Project must have the following operations:
1. Design of the operational control system
automation
machinery and/or
configuration by the integrated automation
automation
system2. Engineering design of machinery, equipment
equipment withengineering design,and parts
including control
systemconfiguration
3.1.2 Manufacture of machinery, Project must have the forming process of partsequipment and parts
that serve in the main function of the

Incentives

A1

A2

A3

2
Activities
and/or repair of mouldand die
3.1.3 Assembling of machinery
and/or machinery
equipment
3.1.4 Assembling of robots or
automation equipment
and/or automation parts
3.1.5 Manufacture of highprecision machinery,
including equipment andparts of the machinery,and machinery repair
3.1.5.1 Manufacture ofhigh-precision
machineryConditions
Incentives
manufactured machinery and/or the engineering
design.
Project must have assembling process as
A4
approved by the Board.
Project must have assembling process as
approved by the Board.

A3

1. Project must have part forming process
and/or assembling process as approved by
the Board.
2. Product must have one of the following
features:
2.1 Product must be machinery that applies
technology machinery in the
manufacturing of electronics products
such as integrated circuit (IC),semiconductor or
microelectromechanical systems (MEMS)
2.2 Product must be capable of setting the
production tolerance not more than IT5,
according to the International Tolerance
Grades (IT)A2

3
Activities
3.1.5.2 Manufacture ofequipment andparts for highprecisionmachinery

3.1.5.3 Repair of highprecisionmachinery

3.2 Manufacture of scientificequipment
3.2.1 Manufacture of scientificequipment using hightechnology

3.2.2 Manufacture of otherscientific equipment
3.3 Manufacture of lenses that are
not classified as medical devices

Conditions
Incentives
1. Project must have part forming process
A2
and/or assembling process as approved by
the Board.
2. Product must have one of the following
features:
2.1 Product must be equipment or parts thatserve in the main function of themachinery according to the Activity
3.1.5.1
2.2 The main machinery used in the project
must be able to produce workpieces
with a tolerance value not exceeding
IT5, according to the International
Tolerance Grades (IT)
1. Project must repair key parts that directly
A3
serve in the main function of high precision(with nomachinery.
limit on
2. Project must have expenses on salary fortherepairing personnel of at least 1,500,000 baht income
per year and it must be new employment, or
tax
capital investment (excluding cost of land
exempted)
and working capital) of at least 1 million
baht.

Project must manufacture scientific equipmentthat is able to measure parameter value,
process data and self-report the result or
automatically measure and control theparameter.

A2

A3

4
Activities
3.3.1 Manufacture of lenses
from the glass melting
process within the same
project
3.3.2 Manufacture of lenses
such as camera lenses

Conditions
Manufacture of lenses that are classified as
medical devices shall not be promoted.

Incentives
A3

Manufacture of lenses that classified as medical
devices, sunglass lenses, cosmetic lenses or
eyeglasses frame and parts shall not bepromoted.

A4

3.3.3 Manufacture of sunglasses
lenses, cosmetic lenses,
eyeglasses frame andparts
3.4 Manufacture of engines,
equipment, or parts
3.4.1 Manufacture of
1. In case project has part forming process of
automobile engines
not less than 4 out of 5 parts, e.g. cylinder
head, cylinder block, crankshaft, camshaft
and connecting rod.
2. In case project has engine assemblingprocess.
3.4.2 Manufacture of
motorcycle engines
3.4.2.1 Manufacture of
1. In case of manufacture of motorcycle engine
motorcyclewith more than 248 cc engine displacement
engines with more
but less than 500 cc, the project must havethan 248 cc engine
forming process in Thailand of not less thandisplacement
4 out of 6 parts, e.g. cylinder head, cylinder
block, crankcase, crankshaft, camshaft orconnecting rod, which are either
manufactured by own company or othermanufacturers.
2. In case of manufacture of motorcycle engine
with more than 500 cc engine displacement,
the project must have forming process of not

B

A3

A4

A3

A3

5
Activities

Conditions
Incentives
less than 2 out of 6 parts, e.g. cylinder head,
cylinder block, crankcase, crankshaft,camshaft or connecting rod, which are either
manufactured by own company or othermanufacturers.
A4
3. In case project has engine assemblingprocess.
3.4.2.2 Manufacture of
1. In case project has forming process of the
A3
motorcycle
following parts: cylinder head, cylinder block,engines with lesscrankcase, crankshaft, camshaft or connectingrod.
than 248 cc engine
2. In case project has engine assembling process.
A4
displacement
3.4.3 Manufacture of engines for 1. In case project has forming process of not
A3
machineryless than 2 out of 6 parts, e.g. cylinder head,
cylinder block, crankcase, crankshaft,camshaft and connecting rod.
A4
2. In case project has engine assemblingprocess.
3.4.4 Manufacture of multi1. In case project has forming process of the
A3
purpose engines orfollowing parts: cylinder head, cylinder block,crankcase, crankshaft, camshaft or connecting
equipmentrod.
2. In case project has engine assembling process.
A4
3.4.5 Manufacture of equipment
or parts for engine system
3.4.5.1 Manufacture of
Project must have part forming process as
A3
crankshaft
approved by the Board.
3.4.5.2 Manufacture of
Project must have part forming process as
A3
camshaftapproved by the Board.
3.4.5.3 Manufacture of
Project must have part forming process as
A3
gear
approved by the Board.
3.4.5.4 Manufacture of
1. In case of project with part forming process as
A3
turbocharger
approved by the Board.

6
Activities

Conditions
2. In case of project with turbocharger
assembling process.
3.4.5.5 Manufacture of
Project must have part forming process asturbocharger parts, approved by the Board.
i.e., turbine blade,turbine housing
and bearing
housing
3.4.5.6 Manufacture of
Project must have part forming process as
cylinder headapproved by the Board.
3.4.5.7 Manufacture of
Project must have part forming process as
cylinder block and approved by the Board.
crankcase
3.4.5.8 Manufacture of
Project must have part forming process as
connecting rod
approved by the Board.
3.4.5.9 Manufacture of
Project must have part forming process as
valve
approved by the Board.
3.4.5.10 Manufacture of
Project must have part forming process aspistonapproved by the Board.
3.4.5.11 Manufacture of
Project must have part forming process as
starting motor orapproved by the Board.
parts
3.4.5.12 Manufacture of
Project must have part forming process asalternator or parts approved by the Board.
3.4.5.13 Manufacture of
Project must have part forming process as
rocker arm
approved by the Board.
3.4.5.14 Manufacture of
Project must have part forming process as
approved by the Board.
waster gateactuator
3.5 Manufacture of vehicle parts
3.5.1 Manufacture of vehicle
parts using hightechnology

Incentives
A4
A4

A4
A4

A4
A4
A4
A4

A4
A4
A4

7
Activities
3.5.1.1 Manufacture of
substrate forcatalytic converter
3.5.1.2 Manufacture ofelectronic fuelinjection system
3.5.1.3 Manufacture oftransmission
3.5.1.4 Manufacture ofelectronic control
unit (ECU)
3.5.2 Manufacture of safetyparts
3.5.2.1 Manufacture
system or parts foranti-lock brakesystem (ABS) or
electronic brakeforce distribution(EBD)
3.5.2.2 Manufacture of air
bag/ safety belt
3.5.2.3 Manufacture of
airbag inflator, gas
generator or gas
generant
3.5.2.4 Manufacture ofparts for air bags,i.e., initiator
coolant filter andignitor
3.5.2.5 Manufacture ofparts for safety
belt, i.e., interlock,

Conditions

Incentives
A2

A2

A2
A2

A2

A4
A3

A4

A4

8
Activities
Conditions
Incentives
retractor andbuckle3.5.3 Manufacture of electronic
devices for controlling or
efficiency improving ofvehicle system
3.5.3.1 Manufacture ofA2electronic stability
control (ESC)
3.5.3.2 Manufacture ofA2
regenerative
braking system
3.5.3.3 Manufacture ofA2
idling stop system
3.5.3.4 Manufacture ofA2autonomous
emergency braking
system
3.5.3.5 Manufacture of
Project must have production process as
A2other electronic
approved by the Board.
device for vehicle
3.5.4 Manufacture of equipment
for electric vehicle
3.5.4.1 Manufacture of
1. In case of project with the cell production
A1
batterie
process, the project is eligible for a 90
percent reduction in import duties on nonlocally produced raw materials and essential
materials for five years under Section 30. The
benefit will be approved for one year at atime, starting from the date of the firstimport of raw materials.
A2
2. In case of project using cells in the productionof modules or battery packs, the project iseligible for a 90 percent reduction in import

9
Activities

3.5.4.2 Manufacture oftraction motor
3.5.4.3 Manufacture ofelectrical airconditioning
systems, i.e.,compressor
3.5.4.4 Manufacture ofbattery
management
system (BMS)
3.5.4.5 Manufacture ofdriving or motor
control units
3.5.4.6 Manufacture of onboard charger
3.5.4.7 Manufacture ofelectric vehicle
charging devices
such as plug,
socket, andwallbox3.5.4.8 Manufacture of
DC/DC converter
3.5.4.9 Manufacture of
inverter

Conditions
Incentives
duties on non-locally produced raw materials
and essential materials for five years under
Section 30. The benefit will be approved for
one year at a time, starting from the date of
the first import of raw materials.
A3
3. In case of the project using modules in the
production of battery packs.
A2
A2

A2

A2

A2
A2

A2
A2

10
Activities
3.5.4.10 Manufacture of
portable electricvehicle charger
3.5.4.11 Manufacture ofelectrical circuit
breaker
3.5.4.12 Manufacture of
EV smart charging
system
3.5.4.13 Manufacture offront/rear axle forelectric bus andtruck
3.5.4.14 Manufacture ofhigh voltage
harness
3.5.4.15 Manufacture of
reduction gear
3.5.4.16 Manufacture ofbattery coolingsystem
3.5.4.17 Manufacture of
regenerative
braking system
3.5.5 Manufacture of rubber
tires for vehicle
3.5.6 Manufacture of fuelsystem parts
3.5.6.1 Manufacture offuel pump
3.5.6.2 Manufacture of
injection pump
3.5.6.3 Manufacture of
injector

Conditions

Incentives
A2

A2

A2

A2

A2

A2
A2

A2

A2

Project must have part forming process as
approved by the Board.
Project must have part forming process as
approved by the Board.
Project must have part forming process as
approved by the Board.

A3
A3
A3

11
Activities
3.5.6.4 Manufacture offuel pipe/tube
3.5.7 Manufacture oftransmission system parts

Conditions

1. In case project has part forming process as
approved by the Board.
2. In case of part assembling process as
approved by the Board.
3.5.8 Manufacture of brake
Project must have part forming process as
system and parts
approved by the Board.
3.5.9 Manufacture of suspension Project must have part forming process as
system parts
approved by the Board.
3.5.10 Manufacture of steering Project must have part forming process as
system parts
approved by the Board.
3.5.11 Manufacture of coolingsystem parts
3.5.11.1 Manufacture of Project must have part forming process aswater pumpapproved by the Board.
3.5.11.2 Manufacture of Project must have part forming process asheat exchanger approved by the Board.
such as radiatorand air cooler.
3.5.12 Manufacture of exhaust Project must have part forming process as
system parts
approved by the Board.
3.5.13 Manufacture of air
conditioning systemparts
3.5.13.1 Manufacture of Project must have part forming process as
air compressor approved by the Board.
3.5.13.2 Manufacture of Project must have part forming process ascondenser/
approved by the Board.
condensing coil
3.5.13.3 Manufacture of Project must have part forming process asevaporator/
approved by the Board.
cooling coil

Incentives
A4
A3
A4
A4
A4
A4

A4
A4

A4

A4
A4

A4

12
Activities
3.5.14 Manufacture of bodyparts using ultimate
tensile strength steel
3.5.15 Manufacture of rolling
bearing for vehicle
3.5.16 Manufacture of
motorcycle frame formotorcycle with morethan 248 cc engine
displacement, electricmotorcycle frame andelectric bicycle frame
3.5.17 Manufacture of othervehicle parts
3.6 Manufacture of generalautomobile
3.7 Manufacture of motorcycles(except less than 248 cc engine
displacement)

Conditions
Project must use steel with ultimate tensile
strength (UTS) higher than 700 MPa.
1. In case project has part forming process as
approved by the Board.
2. In case of assembling of rolling bearing.
1. Project must have part forming process or
welding process as approved by the Board.
2. In case of electric bicycle frames, theproduct must be manufactured fromlightweight material such as aluminium alloy,
chromiummolybdenum alloy steel, titanium
alloy and carbon fiber.
1. In case project has part forming process as
approved by the Board.
2. Other cases

1. Project must have forming process inThailand of the following parts: cylinder
head, cylinder block, crankcase, crankshaft,camshaft and connecting rod, which areeither manufactured by own company orother manufacturers.
1.1 Manufacture of motorcycle with morethan 248 cc engine displacement but
less than 500 cc must have part forming
process of not less than 4 out of 6 parts.
1.2 Manufacture of motorcycle with morethan 500 cc engine displacement musthave part forming process of 2 out of 6
parts.
2. Project must have structural welding process
and spray-painting process, which are either

Incentives
A4

A3
A4
A4

A4
B
B

13
Activities

3.8 Manufacture of battery electricvehicles (BEV), Plug-In hybrid
electric vehicles (PHEV), hybrid
electric vehicles (HEV), and BEV
platforms

Conditions
Incentives
manufactured by own company or othermanufacturers.
3. Plan for manufacturing and utilization ofparts must be proposed and approved by
the Board.
Incentives
1. In case project meets conditions 1., 2. and 3.
A3
2. In case project meets conditions 2. and 3.
B
1. Plan must be proposed in package covering
at least a manufacture project of BEVs
and/or BEV platforms; a manufacture projectof electric batteries (own project or othermanufacturer’s project); machinery
importation and installation plans;
manufacture plans of BEVs and/or BEV
platforms in year 1-3; manufacture or
procurement plans of other parts; electriccharging station or battery swapping station
development plans (only for BEV
production); used battery management
plans; and plans for developing local
suppliers of raw materials and parts, withThai shareholding of not less than 51 percent
of its registered capital, in providing
technology training and technical assistance.
2. Electric vehicles to be marketed in the
country must conform to the following
standards and specifications:
2.1 The safety standard of the electrical
power transmission system according to
UN R100.
2.2 The active safety standard with ABS and
ESC at the minimum (UN R13HW/ABS &
ESC).

14
Activities

Conditions
Incentives
2.3 The standard for protection of occupantsin the event of frontal and side collisions(UN R94 & UN R95).
2.4 The pollution standard of EURO 5 andabove (UN R83) (only for HEVs and
PHEVs).
2.5 Other standards and specifications as
stipulated by relevant agencies such as
the Thai Industrial Standards Instituteand the Department of Land Transport.
For BEV platforms, irrelevant productstandards are waived such as the standard
for occupant protection in the event offrontal and side collisions (UN R94 & UN R95).
3. The platform must consist of an energy
storage system, charging module, and a front& rear axle module.
4. The manufacture of all approved categories
of electric vehicles and/or BEV platforms,
and electric batteries from using cells in the
production of modules or battery packs must
be started within 3 years from the issuancedate of the investment promotion certificate.
5. At least one of the three key parts (traction
motor, battery management system (BMS),
and driving or motor control unit) must be
additionally manufactured within 3 years
after the starting production date of electricvehicles and/or BEV platforms.
6. For HEVs and PHEVs, at least 2 additionalparts according to activity category 3.5.4(manufacture of parts and equipment forelectric vehicle) must be additionally

15
Activities

Conditions
Incentives
manufactured within 3 years after the starting
date of electric vehicle manufacture
7. No extension of machinery importation
schedule shall be allowed, except forjustifiable reasons.
8. In the case of the combined investment
capital of not less than 5,000 million baht,
excluding land costs and working capital, ofthe project package including the BEVs
and/or BEV platforms manufacture, and key
parts (electric battery, traction motor, battery
management system (BMS), and driving or
motor control unit) of the project and the
suppliers, the following incentives shall be
granted:A4- for PHEVs
A2- for BEVs and BEV Platforms. The projects
may apply for additional incentives forcompetitiveness enhancement measure
under the categories of research anddevelopment of technology andinnovation, and/or advanced technology
training according to the specified criteria
9. In the case of an investment capital less than
5,000 million baht, excluding land costs andworking capital, of the project package including
the production of BEV vehicles and/or BEV
platforms and the production of key parts(electric battery, traction motor, battery
management system (BMS), and driving or
motor control unit), of the project and the
suppliers, the following incentives shall be
granted:- for PHEVs
A4

16
Activities

Conditions
Incentives- for BEVs and BEV platforms
A4
Additional incentives:
9.1 If key parts of BEVs and/or BEV platforms,
except electric batteries are manufactured
in addition to the basic criteria within 3
years after the starting date of
manufacturing electric vehicles and/or BEV
platforms, an additional 1-year corporate
income tax exemption shall be granted foreach part.
9.2 If, in any year within 3 years as from thestart of the manufacture, the actual
production of BEVs and/or BEV platforms
is more than 10,000 cars (units) per year,
an additional 1-year corporate income tax
exemption shall be granted.
9.3 The approved projects may apply for
additional incentives to enhancecompetitiveness in the category of
research and development of technology
and innovation and/or advanced
technology training under the prescribedcriteria.
10. No additional incentives shall be granted on
the merit of industrial area development.
11. The promoted projects in eco-car production
can include all types of electric vehicles
manufactured under the project as theactual production quantity of international
standard eco-cars. The vehicles produced forthe domestic market must haveenvironmental qualifications following theinternational standard for eco-car
manufacture.

17
Activities
3.9 Manufacture of electric battery
motorcycles

Conditions
Incentives
1. Plan must be proposed in package covering
A4
the electric battery motorcycle manufacture
project; the manufacture of electric battery(own project or other manufacturer’s
project); machinery importation andinstallation plan, electric motorcycle
manufacture plans for year 1 to year 3;
manufacture or procurement plan of otherparts; EV charging station or battery swapping
station development plan; used battery
management plan; and local supplierdevelopment plan for raw materials or parts,
with Thai shareholding of not less than 51
percent of its registered capital in thetechnological training and technicalassistance.
2. Must manufacture battery electricmotorcycles and electric battery within 3
years as from the issuance of promotion
certificate.
3. Electric motorcycle distributed domesticallymust conform to the following standards andspecifications:
3.1 Safety standard of electrical transmission
system according to UN R136
3.2 Tire standard according to TISI 2720 or
UN R75
3.3 ABS or CBS standard according to UN
R78
3.4 Other standards and specifications
stipulated by relevant agencies such as
the Thai Industrial Standards Instituteand the Department of Land Transport

18
Activities

3.10 Manufacture of battery electric
tricycles and battery electric
tricycle platforms

Conditions
Incentives
4. No extension of machinery importation
schedule shall be allowed, except forjustifiable reasons.
5. Additional incentives
5.1 If electric battery manufacture starts
from using cells in the production ofmodules or battery packs within 3 years
as from the promotion certificate
issuance, an additional 1-year corporate
income tax exemption shall be granted
for each part.
5.2 If any additional key parts, i.e., traction
motor, battery management system(BMS), and driving or motor control unit,
are produced within 3 years as from thepromotion certificate issuance, anadditional 1-year of corporate income
tax exemption shall be granted for eachpart.
5.3 The approved projects may apply for
additional incentives to enhancecompetitiveness in the category of
research and development oftechnology and innovation and/or
advanced technology training under theprescribed criteria.
6. No additional incentives shall be granted on
the merit of industrial area development.
1. Plan must be proposed in package covering aA4
manufacture project of battery electric
tricycles and/or battery electric tricycle
platforms; a manufacture project of electric
batteries (own project or of othermanufacturer’s project); machinery

19
Activities

Conditions
Incentives
importation and installation plans; charging
station or battery swapping networking plans(only for battery electric tricycle production);
manufacture plans of battery electric tricycle
and/or battery electric tricycle platforms foryear 1-3; manufacture or procurement plansof other parts; used battery management
plans; and plans for developing local
suppliers of raw materials and parts, withThai shareholding of not less than 51 percent
of its registered capital, in providing
technology training and technical assistance.
2. The platforms must consist of an energy
storage system, charging module, and front
and rear axle module.
3. The battery electric tricycles and/or battery
electric tricycle platforms, and electric
batteries must be manufactured within 3
years from the issuance date of theinvestment promotion certificate.
4. The battery electric tricycles and the battery
electric tricycle platforms to be marketed in
the country must conform to the following
standards and specifications:
4.1 The safety standard of the electrical
power transmission according to UN
R136.
4.2 Other standards and specifications as
stipulated by relevant agencies such as
the Thai Industrial Standards Instituteand the Department of Land Transport.
5. No extension of the machinery importation
schedule shall be allowed, except forjustifiable reasons.

20
Activities

3.11 Manufacture of battery electricbuses and trucks and battery
electric buses and truck
platforms

Conditions
Incentives
6. Additional incentives:
6.1 If the manufacture of electric batteries
from using cells in the production ofmodules or battery packs is started
within 3 years from the issuance date of
the investment promotion certificate, anadditional 1- year corporate income tax
exemption shall be granted.
6.2 If any additional key parts, i.e., traction
motor, battery management system(BMS), and driving or motor control unit
are manufactured within 3 years fromthe issuance date of the promotion
certificate, an additional corporate
income tax exemption for 1 year per
part shall be granted.
6.3 The approved projects may apply for
additional incentives to enhancecompetitiveness under the category of
research and development oftechnology and innovation, and/or
advanced technology training under theprescribed criteria.
7. No additional incentives shall be granted on
the merit of industrial area development.
1. Plan must be proposed in package covering aA4
manufacture project of battery electric busesor battery electric trucks and/or battery
electric bus or truck platforms; amanufacture project of electric batteries(own project or of other manufacturer’s
project); machinery importation andinstallation plans; manufacture plans ofbattery electric buses and trucks and/or

21
Activities

Conditions
Incentives
battery electric bus or truck platforms in year
1-3; production or procurement plans ofother parts; charging station or battery
swapping station development plans (for the
production of battery electric buses or trucksonly); used battery management plans; andplans for developing local suppliers of raw
materials and parts, with Thai shareholding of
not less than 51 percent of its registeredcapital, in providing technology training andtechnical assistance.
2. The platforms must consist of an energy
storage system, charging module, and front
and rear axle module.
3. The battery electric buses and trucks, and/or
platform of battery electric buses or trucks,
and electric batteries must be manufactured
within 3 years from the issuance date of theinvestment promotion certificate.
4. Battery electric buses and trucks and battery
electric bus or truck platforms to bemarketed in the country must conform to
the following standards and specifications:
4.1 The safety standard of the electrical
power transmission according to UN R
100.
4.2 Other standards and specifications as
stipulated by relevant agencies such as
the Thai Industrial Standards Instituteand the Department of Land Transport.
5. No extension of the machinery importation
schedule shall be allowed except forjustifiable reasons.
6. Additional incentives:

22
Activities

Conditions
Incentives
6.1 If the manufacture of electric batteries
from the using cells in the production ofmodules or battery packs is started
within 3 years from the issuance date of
the investment promotion certificate, anadditional 1- year corporate income tax
exemption shall be granted.
6.2 If any additional key parts, i.e., traction
motor, battery management system(BMS), and driving or motor control unit
are manufactured within 3 years fromthe issuance date of the promotion
certificate, an additional corporate
income tax exemption for 1 year per
part shall be granted.
6.3 The approved projects may apply for
additional incentives to enhancecompetitiveness under the category of
research and development oftechnology and innovation, and/or
advanced technology training under theprescribed criteria.
7. No additional incentives shall be granted on
the merit of industrial area development.
3.12 Manufacture of electric bicycles 1. Plan must be proposed in package covering
A4(E-BIKE)(1) a manufacture project of electric bicycles,(2) a manufacture project of electric batteries(own project or other manufacturer’s
project); and (3) used battery management
plans.
2. Electric bicycles and electric batteries must
be manufactured within 3 years from theissuance date of the investment promotion
certificate.

23
Activities

Conditions
Incentives
3. The projects must use electric bicycle frames
from lightweight materials such as aluminumalloy, chromium-molybdenum alloy steel(Chrome Moly), titanium alloy and carbon
fiber, etc.
4. Electric bicycles manufactured by the project
must comply with the EN15194 standard orequivalent.
5. The battery used in electric bicycles must beof an environmentally friendly technology.
6. Bicycles can be produced together withelectric bicycles in the project. However, themanufacture of bicycles is not eligible for the
benefits of corporate income tax exemption.
7. No extension of the machinery importation
schedule shall be allowed except forjustifiable reasons.
8. Additional incentives:
8.1 If the manufacture of traction motors is
started within 3 years from the issuancedate of the investment promotion
certificate, an additional 1-year corporate
income tax exemption shall be granted.
8.2 If the manufacture of electric bicycle
frames with lightweight materials is
started within 3 years from the issuancedate of the investment promotion
certificate, an additional 1-year corporate
income tax exemption shall be granted.
8.3 The approved projects may apply for
additional incentives to enhancecompetitiveness under the category of
research and development of24
Activities

Conditions
technology and innovation according to
the specified criteria.
9. No additional incentives shall be granted on
the merit of industrial area development.

3.13 Manufacture of fuel cell electricvehicles (FCEV) andequipment for fuel cell system
3.13.1 Manufacture of fuel cell In case of manufacture of fuel cell electric
electric vehicles (FCEV) vehicle (FCEV), plans must be proposed inpackage covering a manufacture project of fuelcell electric vehicle (FCEV) and a manufacture
project of fuel cell (own project or of othermanufacturer’s project); machinery importationand installation plans; manufacture plans in year
1-3; manufacture or procurement plans of otherparts; ; hydrogen fueling station development
plans; used battery management plans; andlocal supplier development plan for raw
materials and parts, with Thai national
shareholding of not less than 51 percent of its
registered capital in the technological training
and technical assistance.
3.13.2 Manufacture ofequipment for fuel cellsystem3.14 Manufacture of fuel cells orparts
3.15 Building or repair of ships
3.15.1 Building or repair of ships Project must be obtained ISO 14000 within 2
years as from full operation deadline.
not less than 500 tons
gross

Incentives

A2

A2

A2

A2

25
Activities
3.15.2 Building or repair of ships
less than 500 tons gross(only steel or fiber glass
ships with installed
engine and equipment)
3.16 Manufacture and/or repair ofrolling stocks, parts, or
equipment for rail system
3.16.1 Manufacture of trains
and/or rolling stocks
such as passenger carsand cargo cars
3.16.1.1 Manufacture oftrains and/or
rolling stocks
such aspassenger carsand cargo cars,that requires
engineering
design3.16.1.2 Manufacture oftrains and/or
rolling stocks
such aspassenger carsand cargo cars
3.16.2 Repair of trains or parts,
or rail systemequipment.

Conditions
Project must be obtained ISO 14000 within 2
years as from full operation deadline.

Incentives
A2

1. Project must have engineering design
process.
2. Project must comply with international
standard or related government agencies’
specifications.

A1

Project must comply with international standard
or related government agencies’ specifications.

A2

Project must have overhaul or repair activities
using high level of technology.

A3(with nolimit onthe
incometax
exempted)

26
Activities
3.16.3 Manufacture of railsystem parts orequipment

Conditions
Incentives
1. Project must have production process as
A2
approved by the Board.
2. Project must manufacture rail system parts orequipment, i.e.,
1) Main structure2) Rolling stocks
3) Cab and equipment
4) Bogie
5) Break system and/or major parts
6) Couplers
7) Air condition and ventilation system
and/or major parts
8) Air compressor and distributor and/or
major parts
9) Door system and/or major parts
10) Lighting system and/or major parts
11) Communication and observation systems
and/or major parts
12) Controlling and signaling systems and/or
major parts
13) Electric power and distribution system
14) Track and parts

3.17 Charging station and battery
swapping station for electricvehicles3.17.1 Electrical vehicle charging 1. Project must submit a procurement plan for
stationequipment and parts.
2. Project must submit an EV smart charging
system development plan or a plan toconnect the charging system to an EV
charging network operator platform or acentral platform for the charging network
management.

27
Activities

3.17.2 Electrical vehicle battery
swapping station

Conditions
3. Project must comply with the laws or safety
standards of relevant authorities such as the
Ministry of Energy, Metropolitan Electricity
Authority, Provincial Electricity Authority,
Ministry of Industry.
4. The following incentives shall be granted:- For projects with no fewer than 40
chargers of which at least 25% are quickcharging units (DC type).
- Other cases
1. Project must submit a procurement plan forequipment and parts.
2. Project must submit an EV smart charging
system development plan or a plan toconnect the charging system to an EV
charging network operator platform or acentral platform for the charging network
management.
3. Project must comply with the laws orsafety standards of relevant authorities suchas the Ministry of Energy, Metropolitan
Electricity Authority, Provincial Electricity
Authority, Ministry of Industry.
4. Battery shall not eligible for import duty
exemption (Section 28).

3.18 Space and aerospace industry
3.18.1 Manufacture or repair ofaircrafts, or aerospacedevices and equipment
3.18.1.1 Manufacture of Project must manufacture aircraft or aircraft
aircrafts or aircraft parts such as airframe, critical parts, appliance,parts
equipment or other components.

Incentives

A3

A4
A3

A1

28
Activities
3.18.1.2 Manufacture of
onboarddevices or
equipment

Conditions
Incentives
Project must manufacture onboard devices or
A3
equipment such as seats, life vests, trolley orgalley. Manufacture of disposable and reusable
aircraft utilities or supplies shall not bepromoted.
3.18.1.3 Repair of aircraft The project is eligible for a 90 percent reduction
A2
or aircraft parts in import duties on non-locally produced raw
materials and essential materials for five years
under Section 30. The benefit will be approvedfor one year at a time, starting from the date of
the first import of raw materials.
3.18.1.4 Repair of
Repair of disposable and reusable aircraft
A4
onboardutilities or supplies shall not be promoted.
devices or
equipment
3.18.1.5 Manufacture of 1. Manufacture of bus or passenger transport
vehicles, airport trolley, aviation belt or air
ground support
transport aviation freight pallet shall not be
equipment andpromoted.
ground support
service
2. In case project has part forming process
A3
and/or engineering design process.
3. In case project has assembling process as
A4
approved by the Board.
3.18.2 Manufacture, design anddevelopment of spaceequipment and provisionof space services
3.18.2.1 Manufacture of 1. Project must manufacture space products
A1
space
and equipment such as spacecraft, satellites,
equipment
and propulsion systems for guided rockets
and space vehicles.
2. The project is eligible for a 90 percent
reduction in import duties on non-locally
produced raw materials and essential

29
Activities

Conditions
Incentives
materials for five years under Section 30. The
benefit will be approved for one year at atime, starting from the date of the firstimport of raw materials.
A2

3.18.2.2 Manufacture ofmechanicalparts and/or
electronic partsfor satellites orspace objects ofvarious form
3.18.2.3 Design and
Project must have design and development ofdevelopment of system or software such as system or software
for satellite platform, payload system, searchingsystem orsoftware related system, space debris mitigation system or space
to satellites and navigation system.
ground stations
3.18.2.4 Space launching
services or
manufacture oflaunch mission
control systems
3.18.2.5 Aeropace
Project must conduct aerospace support
supportactivities such as testing laboratory for satellites
activities
and other space objects and/or standard
certification for parts
3.19 Manufacture and/or repair of
1. Project must manufacture vehicles andvehicles and weapon systems
weapon systems for national defense, i.e.,tank, armored car, combat vehicle, combatfor national defense
facilitating vehicle.
2. Product must be certified with approved test
or standard by the Ministry of Defense or the
National Institute of Defense Technology.

A1

A1

A2

A2

30
Activities

3.20 Manufacture and/or repair of
unmanned systems fornational defense and parts
used in the manufacture
and/or repair
3.20.1 Manufacture and/or
repair of unmanned
ground system (UGS)
and parts

3.20.2 Manufacture and/or
repair of unmanned
maritime system (UMS)
and parts

Conditions
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.

Incentives

1. Project must manufacture unmanned groundsystem (UGS) such as unmanned groundvehicle (UGV), robot for military operations or
small robot.
2. Project must manufacture parts forunmanned system such as main structure,mechanical arm, handle, communication
system, camera system, computer system,
electrical system, or battery.
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.
4. Product must be certified with approved test
or standard by the Ministry of Defense or the
National Institute of Defense Technology.
1. Project must manufacture unmanned
maritime system (UMS) such as unmanned
surface vehicle (USV) or unmanned
underwater vehicle (UUV).

A1

A1

31
Activities

Conditions
Incentives
2. Project must manufacture parts forunmanned system such as main structure,mechanical arm, handle, communication
system, camera system, computer system,
electrical system, or battery.
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.
4. Product must be certified with approved test
or standard by the Ministry of Defense or the
National Institute of Defense Technology.
3.20.3 Manufacture and/or
1. Project must manufacture unmanned aircraft
A1
repair of unmannedsystem (UAS) such as fixed wing unmanned
aircraft system (UAS) andvehicle, rotor unmanned vehicle andcombined fixed wing/rotor unmannedparts
vehicle.
2. Project must manufacture parts forunmanned system such as main structure,mechanical arm, handle, communication
system, camera system, computer system,
electrical system, or battery.
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.
4. Product must be certified with approved test
or standard by the Ministry of Defense or the
National Institute of Defense Technology.

32
Activities
Conditions
Incentives
3.21 Manufacture and/or repair of
weapons and exercisefacilitating equipment fornational defense and part3.21.1 Manufacture and/or
repair of weapons
3.21.1.1 Manufacture of 1. Product must be certified with approved test
A2
firearm andor standard by the Ministry of Defense or the
National Institute of Defense Technology.
parts and/or
repair of firearm 2. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.
3. Project must receive permission in accordancewith the Private Weapon Manufacturing
Factory Act B.E. 2550 (A.D. 2007).
4. The applicant must have a Thai shareholdingof at least 51 percent of the registeredcapital, except for an activity established by
the National Institute of Defense Technology
or jointly with other parties incorporated as a
juristic entity which is exempted under the
Defense Technology Act B.E. 2562 (2019).
3.21.1.2 Manufacture of 1. Product must be certified with approved test
A2
ammunition
or standard by the Ministry of Defense or theand parts
National Institute of Defense Technology.
2. Project must receive permission in accordancewith the Private Weapon Manufacturing
Factory Act B.E. 2550 (A.D. 2007).
3. The applicant must have a Thai shareholdingof at least 51 percent of the registeredcapital, except for an activity established by33
Activities

Conditions
Incentives
the National Institute of Defense Technology
or jointly with other parties incorporated as a
juristic entity which is exempted under the
Defense Technology Act B.E. 2562 (2019).
3.21.1.3 Manufacture of 1. Project must manufacture rocket system suchA2
rocket system
as firing vehicle or rocket leading item.
and parts
2. Product must be certified with approved test
or standard by the Ministry of Defense or the
and/or repair ofrocket system
National Institute of Defense Technology.
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.
4. Project must receive permission in accordancewith the Private Weapon Manufacturing
Factory Act B.E. 2550 (A.D. 2007).
5. The applicant must have a Thai shareholdingof at least 51 percent of the registeredcapital, except for an activity established by
the National Institute of Defense Technology
or jointly with other parties incorporated as a
juristic entity which is exempted under the
Defense Technology Act B.E. 2562 (2019).
3.21.2 Manufacture of
1. Project must manufacture of simulation andA1virtual training system such as virtual training
simulation and virtual
training system and partsfacilitating systems for combat vehicles,
and/or repair of
personal weapon and unit weapon training
simulation and virtual
field systems, Joint Theater Level Simulation
systems (JTLS).
training system
2. Product must be certified with approved test
or standard by the Ministry of Defense or the
National Institute of Defense Technology.

34
Activities

3.22 Manufacture and/or repair of
combat facilitating equipment

Conditions
Incentives
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.
4. Project must have system design or softwaredevelopment activity.
1. Project must manufacture combat facilitating
A2
equipment such as bullet-proof and flakproof vests, armours or bullet-proof and flakproof shields.
2. Product must be certified with approved test
or standard by the Ministry of Defense or the
National Institute of Defense Technology.
3. In the case of repair work, it must involve
extensive maintenance or requires advanced
technology, and must adhere to thestandards approved by agencies under the
Ministry of Defense or the National Instituteof Defense Technology.

Section 4 Electrical Appliances and Electronics industry
Activities
Conditions
4.1 Electronic design i.e.
1. Project must have expenses on salaries for
microelectronics, optoelectronics
electronics design personnel of at leastor embedded system
1,500,000 baht per year and it must be new
employment, or must have capital
investment of at least 1,000,000 baht
(excluding cost of land, working capital andvehicles)2. To exercise the benefits of corporate income
tax exemption from the sale of products orservices which are directly related to thepromoted business, one of the following
evidences must be provided:- Patents for products or services which are
directly related to the promoted business.
- Letters from the National Science andTechnology Development Agency or
relevant institutions for each product orservice, which certify that the products orservices are electronic designs of the
project.
4.2 Manufacture of electronic
products, devices and parts
4.2.1 Manufacture of wafer
Project must have production process as
approved by the Board.

4.2.2 Manufacture or test of
semiconductors andintegrated circuits (IC)Incentives
A1

A1+(13 yearwith nolimit onthe
incometax
exempted)2
Activities
4.2.2.1 Manufacture or
test ofsemiconductors
and integrated
circuits (IC), which
is a large-scale
investment

4.2.2.2 Manufacture or
test ofsemiconductors
and integrated
circuits (IC)Conditions
Incentives
1. Project must manufacture or test of
A2semiconductors and integrated circuits (IC)and products obtained in between the
manufacturing process or downstream
products such as wafer grinding, sawed dice,wafer testing, IC, testing and IC Module
2. For the manufacturing and testing ofintegrated circuits (IC), the cost ofrefurbishment of existing machines shall be
regarded as an investment and will be taken
into account in the calculation of corporate
income tax exemption cap. The original costof existing machines shall not be regarded as
an investment.
3. The investment capital in machinery(including cost of installation and test run)used in the manufacturing or testing process
must not be less than 1,500 million baht.
1. Project must manufacture or test of
A3
semiconductors and integrated circuits (IC)and products obtained in between the
manufacturing process or downstream
products such as wafer grinding, sawed dice,wafer testing, IC testing and IC Module
2. For the manufacturing and testing ofintegrated circuits (IC), the cost ofrefurbishment of existing machines shall be
regarded as an investment and will be taken
into account in the calculation of corporate
income tax exemption cap. The original costof existing machines shall not be regarded as
an investment.

3
Activities
4.2.3 Manufacture of electronic
passive components suchas resistors, capacitors andinductors
4.2.3.1 Manufacture ofelectronic passive
components in theform of surfacemount devices,which is a largescale investment
4.2.3.2 Manufacture ofelectronic passive
components in theform of surfacemount devices
4.2.3.3 Manufacture ofelectronic passive
components in theform of throughhole devices
4.2.4 Manufacture of circuit board
and/or parts
4.2.4.1 Manufacture ofprinted circuitboards in the formof high-density
interconnect

Conditions

Incentives

The investment capital in machinery (including
cost of installation and test run) used in the
manufacturing process must not be less than
1,500 million baht.

A2

A3

A4

The investment capital in machinery and the
manufacturing process must be approved by the
Board.

A2

4
Activities
4.2.4.2 Manufacture offlexible printed
circuit boards,
multilayer printed
circuit boards orparts, which is alarge-scale
investment
4.2.4.3 Manufacture offlexible printed
circuit boards,
multilayer printed
circuit boards orparts.
4.2.4.4 Manufacture ofprinted circuitboards or parts
4.2.5 Manufacture of printed
circuit board assemblies(PCBA) and downstream
products from PCBA in thesame project.
4.2.5.1 Manufacture ofprinted circuitboard assemblies(PCBA) or
downstream
products from
PCBA in the same
project, which is alarge-scale
investment

Conditions
The investment capital in machinery (including
cost of installation and test run) used in the
manufacturing process must not be less than
1,500 million baht.

Incentives
A2

A3

B

1. The whole assembly line of PCBA in the same
project must use the surface mounttechnology.
2. The investment capital in machinery(including cost of installation and test run)used in the manufacturing process must not
be less than 500 million baht.

A3

5
Activities
Conditions
Incentives
4.2.5.2 Manufacture of
The whole assembly line of PCBA in the same
A4
printed circuit
project must use the surface mount technology.
board assemblies(PCBA) or
downstream
products from
PCBA in the same
project, which uses
the surface mounttechnology to thewhole productionline
4.2.5.3 Manufacture ofB
printed circuitboard assemblies(PCBA) or
downstream
products from
PCBA in the same
project.
4.2.6 Manufacture of printed
electronics
4.2.6.1 Manufacture of
A2
printed electronics
using more than 1
type of printing
material
4.2.6.2 Manufacture of
A4
printed electronics
using 1 type ofprinting material6
Activities
4.2.7 Manufacture of parts, data
storage and memorystorage
4.2.7.1 Manufacture ofsolid-state drives

4.2.7.2 Manufacture ofadvanced
technology harddisk drives and/or
critical parts

4.2.7.3 Manufacture of
hard disk drives
and/or criticalparts

Conditions

Incentives

1. The whole assembly line of PCBA in thesame project must use the surface mounttechnology.
2. The cost of refurbishment of existingmachines shall be regarded as an investment
and will be taken into account in thecalculation of corporate income tax
exemption cap. The original cost of existingmachines shall not be regarded as aninvestment.
1. The areal density of hard disk drives must not
be less than 2,000 gigabits per square inch.
2. The production of top covers or base platesor peripherals shall not be promoted.
3. The cost of refurbishment of existingmachines shall be regarded as an investment
and will be taken into account in thecalculation of corporate income tax
exemption cap. The original cost of existingmachines shall not be regarded as aninvestment.
1. Project must manufacture hard disk drives
and/or critical parts such as spindle motors,
suspensions, head gimbal assemblies andvoice coil motors.
2. The production of top covers or base platesor peripherals shall not be promoted.
3. The cost of refurbishment of existingmachines shall be regarded as an investment
and will be taken into account in the

A2

A2

A3

7
Activities

Conditions
calculation of corporate income tax
exemption cap. The original cost of existingmachines shall not be regarded as aninvestment.

4.2.7.4 Manufacture ofother parts of harddisk drive such as
top covers, baseplates, pins andfilters
4.2.7.5 Manufacture of
The whole assembly line of PCBA in the same
external hard disk project must use the surface mount technology.
drives and othermemory storage
such as flash
drives
4.2.8 Manufacture of energy
storage
4.2.8.1 Manufacture of
1. Project must manufacture high-density
high-density
batteries with the properties as approved bybatteries with thethe Board as followings:
cell production
1) Specific energy density not less than 150
process
Wh/kg2) Charging cycle not less than 500 cycles
2. The project will be eligible for a 90 percent
reduction in import duties on non-locally
produced raw materials and essential
materials for five years under Section 30. The
benefit will be approved for one year at atime, starting from the date of the firstimport of raw materials.

Incentives

A4

A4

A1

8
Activities
Conditions
Incentives
4.2.8.2 Manufacture of high- 1. Project must manufacture high-density
A2
density batteries inbatteries with the properties as approved by
the case of using
the Board as followings:
cells in the1) Specific energy density not less than 150
production of
Wh/kg
modules or battery
2) Charging cycle not less than 500 cycles
packs
2. The project is eligible for a 90 percent
reduction in import duties on non-locally
produced raw materials and essential
materials for five years under Section 30. The
benefit will be approved for one year at atime, starting from the date of the firstimport of raw materials.
4.2.8.3 Manufacture of high- Project must manufacture high-density batteries
A3
density batteries in with the properties as approved by the Board as
the case of using
followings:
modules in the1) Specific energy density not less than 150
production of
Wh/kg
battery packs
2) Charging cycle not less than 500 cycles
4.2.8.4 Manufacture of
Project must manufacture supercapacitors with
A2
supercapacitors
the properties as approved by the Board asfollowings:
1) Specific energy density not less than 10,000
Wh/kg
2) Charging cycle not less than 10,000 cycles
4.2.8.5 Manufacture of
The production of lead-acid batteries shall notBother batteries
be promoted.
4.2.9 Manufacture of flat panel
displays and parts
4.2.9.1 Manufacture of flat 1. Project must manufacture flat panel displays
A3
panel displays oror critical parts such as backlight panel,
critical parts
diffuser, LCD film, electrode and polarizing
film.

9
Activities

Conditions
2. Project must have production process as
approved by the Board.

4.2.9.2 Manufacture ofother parts of flat
panel displays
4.2.10 Manufacture of electromagnetic products andparts
4.2.11 Manufacture of parts,
peripheral devices and signal
cables
4.2.11.1 Manufacture of
Project must have production process as
optical fibers
approved by the Board.
4.2.11.2 Manufacture of
Project must have production process as
parts for optical
approved by the Board.
fiber device,
optical device andelectro-opticaldevice4.2.11.3 Manufacture ofparts, peripheraldevices and signal
cables with thecontinual
manufacturing
process from metal
forming or the
fabrication ofelectricallyconductive materials
in the same project4.2.11.4 Manufacture ofother parts,

Incentives

B

A4

A2
A3

A4

B

10
Activities
peripheral devices
and signal cable
4.2.12 Manufacture of parts orequipment for solarpowered products
4.2.12.1 Manufacture ofsolar cells and/or
raw materials forsolar cell
4.2.12.2 Manufacture ofsolar panels fromthe solar cells
produced within
the same project4.2.13 Manufacture of smart
electrical appliances andsmart electronics
4.2.13.1 Manufacture ofsmart electricalappliances andsmart electronics,
which is a largescale investment

Conditions

Incentives

Project must have production process andproduct must have energy yield as approved by
the Board.

A2

Project must have production process andproduct must have energy yield as approved by
the Board.

A2

1. Project must manufacture smart electricalappliances with the following properties:- Have electronic components that can
detect and receive the data as theprincipal element.
- Can connect to other devices or
equipment or network through wirelesssystem.
- Have the operating or processing systemembedded into such equipment or
devices.
2. The production of electrical plugs,
illumination devices and light bulbs shall not
be promoted.

A2

11
Activities

4.2.13.2 Manufacture ofsmart electricalappliances andsmart electronics

4.2.14 Manufacture of audiovisual products and parts
4.2.14.1 Manufacture ofaudio-visual
products andparts, which areproduced fromthe PCBA

Conditions
Incentives
3. The investment capital in machinery(including cost of installation and test run)must not be less than 1,500 million baht.
4. The whole assembly line of PCBA must use
the surface mount technology in the same
project.
1. Project must manufacture smart electricalA3
appliances with the following properties:- Have electronic components that can
detect and receive the data as theprincipal element.
- Can connect to other devices or
equipment or network through wirelesssystem.
- Have the operating or processing systemembedded into such equipment or
devices.
2. The production of electrical plugs,
illumination devices and light bulbs shall not
be promoted.
3. Additional incentives
In case the whole assembly line of PCBA in
the same project uses the surface mounttechnology, 1-year of corporate income tax
exemption will be additionally granted.

The whole assembly line of PCBA in the same
project must use the surface mount technology.

A3

12
Activities
manufactured
within the same
project
4.2.14.2 Manufacture ofaudio-visual
products andparts
4.2.15 Manufacture of officeelectronics and parts
4.2.15.1 Manufacture of
office electronics
and parts, which
are produced
from the PCBA
manufactured
within the same
project
4.2.15.2 Manufacture of
office electronics
and parts
4.2.16 Manufacture of
telecommunication
devices and wirelesssystem devices
4.2.16.1 Manufacture of
optical modules,
optical devices,
electro-opticalmodules, orelectro-opticaldevices
4.2.16.2 Manufacture of
network device

Conditions

Incentives

A4

The whole assembly line of PCBA in the same
project must use the surface mount technology.

A3

A4

Project must have one of the following
production processes:
1. Assembling of PCBA using the surface mounttechnology to the whole line in the same
project.
2. Assembling of optical chip

A3

Project must meet one of the following
production processes:

A3

13
Activities
for office andhome use suchas router, accesspoint, network
switch, repeater,
extender andgateway, which
are produced
from the PCBA
manufactured
within the same
project; or whichhas part forming
process
4.2.16.3 Manufacture of
network devicefor office andhome use suchas router, accesspoint, network
switch, repeater,
extender andgateway
4.2.17 Manufacture of electronic
measuring instruments
and parts
4.2.17.1 Manufacture ofelectronic
measuring
instrument andparts, which areproduced fromthe PCBA

Conditions
1. Assembling of PCBA using the surface mounttechnology to the whole line in the same
project.
2. Forming of part

Incentives

A4

Project must have one of the following
production processes:
1. Assembling of PCBA using the surface mounttechnology to the whole line in the same
project
2. Forming of part

A3

14
Activities
manufactured
within the same
project
4.2.17.2 Manufacture ofelectronic
measuring
instruments andparts
4.2.18 Manufacture of power
supply, converter, inverteror charger
4.2.18.1 Manufacture of
power supply,
converter,
inverter or
charger which has
operation control
software4.2.18.2 Manufacture of
power supply,
converter,
inverter or
charger
4.2.19 Manufacture of products
using microtechnology

Conditions

Incentives

A4

Project must have following production
processes:
1. Designing of circuit layout for the circuitboard (PCB Design)
2. Loading of control software within the same
project

A3

Project must have production process as
approved by the Board.

A4

The project must meet one of the following
conditions:
1. The products must be manufactured using
microfabrication technology such as Micro
Electro Mechanical Systems (MEMS),
microelectronics, and microsensors; or
microtechnology such as micro coils, micro
magnets, micro components, micro rotors,
micro ceramics, brushless motors

A2

15
Activities

4.2.20 Manufacture of otherelectronics products andparts
4.3 Manufacture of electricalappliances, devices and parts
4.3.1 Manufacture of electricalappliances

4.3.2 Manufacture of parts,
connecting devices andelectrical wires
4.3.2.1 Manufacture ofparts, peripheraldevices andelectrical wires
with the continual
manufacturing
process from metal
forming or the
fabrication ofelectricallyconductive materials
in the same project

Conditions
2. The main machinery used in the project must
be able to produce workpieces with atolerance value not exceeding IT5, according
to the International Tolerance Grades (IT)Incentives

B

A4
1. Project must manufacture air conditioners,
refrigerators, freezers, washing and drying
machines
2. Product must meet Thailand’s energy
efficiency standards and have the highenergy efficiency label (label no. 5) from the
Ministry of Energy or have other equivalentenergy efficiency.

A4

A4

16
Activities
4.3.2.2 Manufacture ofother parts,
peripheral devices
and electrical wires
4.3.3 Manufacture of transformers
4.3.4 Manufacture of circuit
breakers
4.3.4.1 Manufacture of
circuit breakers
with the part
forming process
4.3.4.2 Manufacture of
circuit breakers
4.3.5 Manufacture of compressors
and/or motors for electricalappliance
4.3.6 Manufacture of otherelectrical appliances,
devices and part

Conditions

Incentives
B

Project must have coil winding process.

A4

Project must have part forming process.

A4

B
Project must have coil winding process or
fabrication of stators or rotors in the project.

A4

BSection 5 - Metal and Material Industry
Activities
5.1 Prospecting of minerals, mining,mineral dressing, mineralsmelting, metallurgy operationsof targeted potential minerals
5.1.1 Prospecting of minerals

5.1.2 Mining, mineral dressing,mineral smelting,metallurgy operations oftargeted potential
minerals
5.1.2.1 Mining of targeted
potential minerals

Conditions

Incentives

Project must obtain prospecting licenses(Prospecting Atchaybat: PA or Special
Atchayabat: SA) before applying for investment
promotion.

B

1. Project must obtain mining licenses(Prathanabat) or mining sublease licenses
before applying for investment promotion.
2. Project must involve activities related totargeted potential minerals such as rare earths,
precious metals, alkali metals, quartz, potashand other minerals specified by the National
Mineral Management Policy Commission(except industrial stones for the constructionindustry).
3. Project must obtain the certification of Green
Mining or Corporate Social Responsibility fromthe Department of Primary Industries andMines (CSR-DPIM) or other international
standards approved by the Board within two
years from the deadline for full operation.

A2

2
Activities

Conditions
Incentives
4. Project must obtain Mining 4.0 certificationfrom the Department of Primary Industries andMines, or other international standards
approved by the Board within two years after
the deadline for full operation. If the project
fails to comply the condition, the corporate
income tax exemption will be withdrawn for
one year.
5. Project must have a real-time monitoring andreporting system for environmental impacts inplace within two years of the deadline for fulloperation. If the project fails to comply withthe condition, the corporate income tax
exemption will be withdrawn for one year.
6. In case of the same juristic person continued
mining after the prospecting of targeted
potential minerals, the costs incurred by themineral prospecting with the concession
certificate, endorsed by the Department ofPrimary Industries and Mines, can be included
for the calculation of corporate income tax
exemption.
7. Existing activities, regardless of whether they
are BOI-promoted or not, may apply forincentives under the Smart and Sustainable
Industry Measure, the conditions 3-5 must be
fulfilled before the full operation deadline.
5.1.2.2 Mineral dressing
1. Project must obtain mining licenses
A2
from the mining of(Prathanabat) or mining sublease licenses
targeted potential
before applying for investment promotion.
minerals within the 2. In the case of mineral dressing outside theconcession certificate area, project must obtainsame project3
Activities

Conditions
Incentives
a mineral dressing license before applying forinvestment promotion.
3. Project must involve activities related totargeted potential minerals such as rare earths,
precious metals, alkali metals, quartz, potashand other minerals specified by the National
Mineral Management Policy Commission(except industrial stones for the constructionindustry).
4. Project must obtain the certification of Green
Mining or Corporate Social Responsibility fromthe Department of Primary Industries andMines (CSR-DPIM) or other international
standards approved by the Board within two
years from the deadline for full operation.
5. Project must obtain Mining 4.0 certificationfrom the Department of Primary Industries andMines, or other international standards
approved by the Board within two years after
the deadline for full operation. If the project
fails to comply the condition, the corporate
income tax exemption will be withdrawn for
one year.
6. Project must have a real-time monitoring andreporting system for environmental impacts inplace within two years of the deadline for fulloperation. If the project fails to comply withthe condition, the corporate income tax
exemption will be withdrawn for one year.
7. In case of the same juristic person continued
mining after the prospecting of targeted
potential minerals, the costs incurred by the4
Activities

Conditions
Incentives
mineral prospecting with the concession
certificate endorsed by the Department ofPrimary Industries and Mines, can be included
for the calculation of corporate income tax
exemption.
8. Existing activities, regardless of whether they
are BOI-promoted or not, may apply forincentives under the Smart and Sustainable
Industry Measure, the conditions 4-6 must be
fulfilled before the full operation deadline.
5.1.2.3 Mineral smelting
1. Project must obtain mining licenses
A2
and/or metallurgy(Prathanabat) or mining sublease licenses
operations frombefore applying for investment promotion.
2. In the case of mineral dressing and/or
the mining oftargeted potential
metallurgy operations outside the concession
minerals within the certificate area, project must obtain a mineralsame projectdressing license and/or a metallurgy operations
license before applying for investment
promotion.
3. Project must involve activities related totargeted potential minerals such as rare earths,
precious metals, alkali metals, quartz, potashand other minerals specified by the National
Mineral Management Policy Commission(except industrial stones for the constructionindustry).
4. Project must obtain the certification of Green
Mining or Corporate Social Responsibility fromthe Department of Primary Industries andMines (CSR-DPIM) or other international
standards approved by the Board within two
years from the deadline for full operation.

5
Activities

5.1.2.4 Mineral dressing,mineral smelting
or metallurgy
operations ofConditions
Incentives
5. Project must obtain Mining 4.0 certificationfrom the Department of Primary Industries andMines, or other international standards
approved by the Board within two years after
the deadline for full operation. If the project
fails to comply the condition, the corporate
income tax exemption will be withdrawn for
one year.
6. Project must have a real-time monitoring andreporting system for environmental impacts inplace within two years of the deadline for fulloperation. If the project fails to comply withthe condition, the corporate income tax
exemption will be withdrawn for one year.
7. In case of the same juristic person continued
mining after the prospecting of targeted
potential minerals, the costs incurred by themineral prospecting with the concession
certificate endorsed by the Department ofPrimary Industries and Mines, can be included
for the calculation of corporate income tax
exemption.
8. Existing activities, regardless of whether they
are BOI-promoted or not, may apply forincentives under the Smart and Sustainable
Industry Measure, the conditions 4-6 must be
fulfilled before the full operation deadline.
1. Project must obtain a mineral dressing license
A3or a metallurgy operations license or otherlicenses from the Department of Primary
Industries and Mines before applying forinvestment promotion.

6
Activities
targeted potential
minerals

5.2 Manufacture of materials
5.2.1 Manufacture of advanced ornano materials or products
produced from advanced ornano materials

Conditions
Incentives
2. Project must involve activities related totargeted potential minerals such as rare earths,
precious metals, alkali metals, quartz, potashand other minerals specified by the National
Mineral Management Policy Commission(except industrial stones for the constructionindustry).
3. Project must obtain the certification of Green
Mining or Corporate Social Responsibility fromthe Department of Primary Industries andMines (CSR-DPIM) or other international
standards approved by the Board within two
years from the deadline for full operation.
4. Project must obtain Mining 4.0 certificationfrom the Department of Primary Industries andMines, or other international standards
approved by the Board within two years after
the deadline for full operation. If the project
fails to comply the condition, the corporate
income tax exemption will be withdrawn for
one year.
5. Existing activities, regardless of whether they
are BOI-promoted or not, may apply forincentives under the Smart and Sustainable
Industry Measure, the conditions 3-4 must be
fulfilled before the full operation deadline.

7
Activities
Conditions
5.2.1.1 Manufacture ofadvanced or nanomaterials or products
produced fromadvanced or nanomaterials with thecontinued production
process fromadvanced or nanomaterials within thesame project
5.2.1.2 Manufacture of
products produced
from advanced ornano materials
5.2.2 Manufacture of glass or
ceramic products
5.2.2.1 Manufacture of
Project must have melting and/or annealing
special quality
process.
glass products
5.2.2.2 Manufacture of
Project must have melting and/or annealing
glass products
process.
5.2.2.3 Manufacture of
Project must have forming, firing and/or
ceramic products annealing process.
(except
earthenware andceramic tiles)
5.2.3 Manufacture of fireresistant materials or heatinsulation (except aerated,
and lightweight brick)

Incentives
A2

A3

A3

B
B

B

8
Activities
Conditions
Incentives
5.2.4 Manufacture of gypsum
board or gypsum products
and cements
5.2.4.1 Manufacture ofB
gypsum board or
gypsum products
5.2.4.2 Manufacture of
1. Project must use a clean technology or green
Btechnology as approved by the Board, such as
cements
1.1 Carbon capture and storage (CCS) and/or
carbon capture and utilization (CCU)
technology
1.2 Using renewable energy in the production
process (except solar energy)
2. In case of existing projects apply for the Smartand Sustainable Industry Measure, the projects
shall be eligible only for Environmental Impact
Mitigation on greenhouse gas mitigation.
5.2.5 Manufacture of
Project must be located in the Southern Border
A2
construction materials and Provinces and Special Economic Zones (SEZ).
pre-stressed concrete forpublic utilities
5.3 Targeted core technology
development for materials
industry
5.3.1 Advanced materials
1. Target technology development procedures
A1+
technology development
shall be used as a base for the(10 years
manufacturing process or service provision in with no limit
the target industry as approved by theon theBoard.
corporate
2. There must be a technology transfer with an income tax
educational institution or research institute exemption)

9
Activities

5.3.2 Nanotechnology
development

5.4 Manufacture of steels and irons
5.4.1 Manufacture of up-stream
steels, i.e., Pure Molten
Irons, Pig Irons, Sponge
Irons, Direct Reduction
Irons (DRI) and Hot
Briquetted Irons (HBI)
5.4.2 Manufacture ofintermediate steels, i.e.,Slabs, Billets and Blooms
5.4.2.1 Manufacture ofintermediate steels,
i.e., Slabs, Billets
and Blooms with
continuous
production processfrom manufacturingof intermediatesteels within thesame project

Conditions
Incentives
as approved by the Board, such as
Technology Research Consortium.
1. Target technology development procedures
A1+
shall be used as a base for the(10 years
manufacturing process or service provision in with no limit
the target industry as approved by theon theBoard.
corporate
2. There must be a technology transfer with an income tax
educational institution or research institute exemption)
as approved by the Board, such as
Technology Research Consortium.
A2

A2

10
Activities
Conditions
5.4.2.2 Manufacture ofother intermediatesteels, i.e., Slabs,
Billets and Blooms
5.4.3 Manufacture of downstream steel
5.4.3.1 Manufacture of
The value of Ultimate Tensile Strength (UTS) of
the products must exceed 700 MPa.
high tensile
strength steels
5.4.3.2 Manufacture of
Project must have metal forming process.
downstream steelswith continuous
production processfrommanufacturing of
upstream andintermediate steel
within the same
project
5.4.3.3 Manufacture oflong steels
products forindustrial use i.e.
steel wire rods,
wires, shafts andbars

Incentives
A4

A2

A2

A4

11
Activities
Conditions
5.4.3.4 Manufacture oflong steel
products forconstruction use,i.e., steel wire rods,
wires, shafts andbars
5.4.3.5 Manufacture of flatrolled steel
products forindustrial use, i.e.,
hot or cold rolledstainless steel
sheets, steel
plates, hot or coldrolled steel sheets
and coated steel
sheets
5.4.3.6 Manufacture of flatrolled steel
products forconstruction use,i.e., hot or coldrolled stainlesssteel sheets, steel
plates, hot or coldrolled steel sheets
and coated steel
sheets
5.4.3.7 Manufacture of tin Project must have rolling process or metal
mill black plates
forming process.

Incentives
B

A4

B

A3

12
Activities
5.4.3.8 Manufacture ofcold-rolled
electrical steel
sheets
5.4.4 Manufacture of steel pipes
or stainless steel pipes
5.4.4.1 Manufacture of
seamless steel
pipes and semiseamless steel
pipes
5.4.4.2 Manufacture ofother steel pipes
5.4.5 Manufacture of metal
powder (except metal
powder for shot blasting)
5.4.6 Manufacture of ferro-alloy
5.4.7 Manufacture of cast ironparts
5.4.7.1 Manufacture ofductile cast parts
5.4.7.2 Manufacture ofother cast parts
5.4.8 Manufacture of forgediron/steel parts
5.4.9 Rolling, drawing, casting or
forging of non-ferrous
metals
5.4.10 Coil center

Conditions

Incentives
A3

A3

B
A3

A4

Project must use an induction furnace in the
production process.
Project must use an induction furnace in the
production process.

A2
A3
A3
A4

Project shall not eligible for machinery importduty exemption.

B13
Activities
5.4.11 Manufacture of metal
products including metalparts
5.4.11.1 Manufacture of
products frommetal powder
5.4.11.2 Manufacture offerrous metal
products or ferrous
metal parts
5.4.11.3 Manufacture ofmetal products or
metal parts from
3D printer5.4.11.4 Manufacture ofNon- ferrous metal
products includingNon- ferrous metalparts
5.4.11.5 Manufacture ofother metal
products including
other metal parts
5.4.12 Surface treatment or
anodized surface
treatment (except
coating or coloring
treatment for adecoration purpose)
5.4.12.1 Plating, Coating,modifying or

Conditions

Incentives

Project must have additive manufacturing and/or
sintering process.

A3

Project must have metal forming processcontinuing from iron/steel casting process (using
induction furnace) or iron/steel forging process,e.g. machining and stamping within the same
project.

A3

A3

Project must have metal forming processcontinuing from pressing, pulling, casting or
forging of Non-ferrous metal within the same
project.

A4

Project must have metal forming process suchas machining, stamping, and bending.

B

A4

14
Activities
changing thesurface using
Advanced
Technologies
5.4.12.2 Plating, Coating,modifying orchanging thesurface using BasicTechnologies
5.4.13 Heat Treatment

Conditions

Incentives

Project must have a chemical process and/or aelectrical process for plating, coating, modifying
or changing the surface.

B

Cyanide is prohibited in the process of heat
treatment.

A4

5.4.14 Manufacture andfabrication of metal
products for industry or
platform repair for
petroleum industry
5.4.14.1 Manufacture and Project must have engineering design.
fabrication of
metal products
for industry
5.4.14.2 Platform repair for
petroleumindustry
5.4.15 Manufacture of metal
Project must be located in the Southern Border
platform for construction Provinces and Special Economic Zones (SEZ).
or fabrication industry

A3

A4

A2

Section 6 Chemical and Petrochemical Industry
Activities
6.1 Manufacturing of chemical
6.1.1 Manufacture of Hydrogens
6.1.1.1 Manufacture of
Hydrogens, and its
related products
such as Green
Ammonias from
Water via
Renewable Energy
6.1.1.2 Manufacture of
Hydrogens via
Hydrocarbons orFossil Fuels
6.1.2 Manufacture of chemical
fundamental fertilizers
6.1.3 Manufacture of otherchemicals

6.2 Manufacturing of chemical
products for industry

Conditions

Incentives

1. Project must have electrolysis of water.
2. Project must use renewable energy such as
solar energy or wind energy without emit
carbon dioxide from process.

A1

Project must use carbon capture and storage(CCS) and/or carbon capture and utilization(CCU) technology.

A2

A2
1. Manufacture of substances contributing to global
warming that Thailand is obliged to reduce orstop using in compliance with international
agreements shall not be promoted.
2. Project with only mixing, dilution or phasetransition process shall not be promoted.
1. Manufacture of the following chemical
products shall not be promoted.
1.1 Consumer chemical products such as
paints, cleaning liquids, automotive
lubricants, mixed chemical fertilizers,
pesticides, and insecticides
1.2 Construction chemical products such as
tile adhesive and concrete admixture
1.3 Substances contributing to global warmingthat Thailand is obliged to reduce or stopusing in compliance with international
agreements

A4

A4

2
Activities

6.3 Manufacture of petrochemical
products
6.3.1 Oil refinery
6.3.2 Natural gas separation
plants
6.3.2.1 Natural gas
separation plants
using carbon
capture andstorage (CCS)
and/or carbon
capture andutilization (CCU)
technology
6.3.2.2 Natural gas
separation plants
using generaltechnology
6.3.3 Manufacture of
petrochemical products
6.3.3.1 Manufacture of
petrochemical
products using
carbon captureand storage (CCS)
and/or carbon
capture andutilization (CCU)
technology

Conditions
2. Project with only mixing, dilution or phasetransition process shall not be promoted.

Incentives

B

A2

A3

A2

3
Activities
6.3.3.2 Manufacture of
petrochemical
products using
general technology
6.3.4 Manufacture of specialty
polymers or specialty
chemicals including related
products under the same
project
6.3.5 Manufacture of specialty
plastic compounds or
specialty rubbercompounds including
related products under thesame project
6.4 Manufacture of plastic products
6.4.1 Manufacture of plastic
products for industrial
goods and parts
6.4.2 Manufacture of plastic
products for consumer
goods (such as plastic
packaging)
6.4.3 Manufacture of multilayer
plastic packaging
6.4.3.1 Manufacture ofmultilayer plastic
packaging through a
co-extrusion
process

Conditions

Incentives
A3

A2

A3

Project must have plastic forming process.

B

Project must be located in the Southern Border
Provinces and Special Economic Zones (SEZ).

A2

Product must integrate not less than 3 layers ofplastics.

A3

4
Activities
Conditions
6.4.3.2 Manufacture of
Product must integrate not less than 4 layers ofmultilayer plastic
plastics.
packaging throughlamination process
or combination
between laminationand co-extrusion
process
6.4.4 Manufacture of Aseptic
plastic packaging
6.4.4.1 Manufacture of
Project must be certified by clean room
standard such as ISO 14611 Class 7 (Clean
Aseptic plastic
packaging certified Room), Federal Standard 209 E Class 10000 orby clean room
an equivalent international standard before
standard
exercising the incentive of corporate income tax
exemption and before the full operation
deadline.
6.4.4.2 Manufacture of
1. Project must have hygienic production
Aseptic plastic
process.
2. Product must be certified by international
packaging which
standards such as Global Food Safety Initiative
product propertiesare certified by(GFSI), British Retail Consortium Global
relevant standards
Standard (BRCGS) or an equivalentinternational standard before exercising the
incentive of corporate income tax exemption
and before the full operation deadline.
6.4.5 Manufacture of antistatic
Project must be certified by clean room
standard such as ISO 14611 Class 7 (Clean
Plastic Packaging
Room) or Federal Standard 209 E Class 10000
before exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.

Incentives
A4

A3

A4

A3

5
Activities
Conditions
6.4.6 Manufacture of plastic
1. Manufacture of plastic packaging in the target
packaging with other special group to be reduced or eliminated according
properties
to “Thailand's roadmap on plastic waste
management” stipulated by the Ministry of
Natural Resources and Environment shall not
be promoted.
2. Project must have plastic forming process.
3. Product properties must be certified by anagency approved by the Board or certified byinternational standards.
6.4.7 Manufacture of recycledplastic pellets including
related products under thesame project
6.4.7.1 Manufacture of
1. Product must have properties equivalent tovirgin plastic pellets which are certified by anrecycled plastic
agency approved by the Board or certified bypellets withproperties
international standards.
equivalent to virgin 2. Project must use domestic plastic scraps as
plastic pellets
raw materials.
including related
products under thesame project
6.4.7.2 Manufacture of
1. Project must use plastic scraps at least 70
recycled plastic
percent of the total plastic raw materials (bypellets including
weight).
related products
2. Project must use domestic plastic scraps asunder the sameraw materials.
project

Incentives
A3

A2

A4

6
Activities
6.4.8 Manufacture of smart
packaging and/or parts
6.4.8.1 Manufacture ofactive packaging
and/or parts

6.4.8.2 Manufacture ofintelligent
packaging and/or
parts

Conditions

Incentives

1. Product must have properties to interact
between the package and the product inside
and/or external environment in order toprolong shelf life and/or maintain quality or
property of the product inside.
2. Project must have a process to produce
substances with the properties in Item 1, suchas antimicrobial and oxygen scavenger.
3. In the case of smart packaging, the project
must have a package molding process.
4. Product properties must be certified by anagency approved by the Board or certified byinternational standards.
1. Product must have the properties to indicate
the quality of the products or warn ofanticipated problems showing on the packageor through communicating with users(excluding Radio Frequency Identification:
RFID)
2. Project must have a process to produce
substances with the properties in Item 1 suchas thermochromic and photochromic ink.
3. In the case of smart packaging, the project
must have a package molding process.
4. Product properties must be certified by anagency approved by the Board or certified byinternational standards.

A2

A2

7
Activities
6.4.8.3 Manufacture ofsmart packaging
and/or parts fromsubstances thatcreate intelligent
features
6.5 Manufacture of pulp or paper
6.5.1 Manufacture of hygienic
pulp or hygienic paper

6.5.2 Manufacture of specialty
pulp or specialty paper

6.5.3 Manufacture of recycled
pulp
6.5.3.1 Manufacture ofrecycled pulp
including related
products under thesame project which
use only domestic
paper scraps forrecycled pulp
production.

Conditions
Project must include the molding process for
smart packaging and/or parts.

Incentives
A4

Project must be certified by clean room
standard such as ISO 14611 Class 5 (Clean
Room), Federal Standard 209 E Class 100 or anequivalent international standard before
exercising the incentive of corporate income tax
exemption and before the full operation
deadline.
Project must be certified by international
standards such as US-FDA, GMP, or Food Gradebefore exercising the incentive of corporate
income tax exemption and before the fulloperation deadline.

A2

In case of manufacture product from continual
process within the same project, project must
use recycled pulp (self-produced) at least 80
percent of the total raw materials (by weight).

A3

A3

8
Activities
Conditions
Incentives
6.5.3.2 Manufacture of
In case of manufacture product from continual
A4
recycled pulp
process within the same project, project must
including related
use recycled pulp (self-produced) at least 80
products under the percent of the total raw materials (by weight).
same project which
use import paper
scraps for recycled
pulp production.
6.5.4 Manufacture of
Project must be certified by international
A2
environmental-friendly pulp standards concerning environmental friendlinessincluding related products such as Forest Stewardship Council (FSC),
under the same project
Sustainable Forestry Initiative (SFI), and Carbon
Footprint Reduction before exercising the
incentive of corporate income tax exemption
and before the full operation deadline.
6.6 Manufacture of products from
pulp or paper
6.6.1 Manufacture of products
Project must be certified by clean room
A3
from hygienic pulp or paper standard such as ISO 14611 Class 5 (Clean
certified by clean room
Room), Federal Standard 209 E Class 100 or an
standard
equivalent international standard before
exercising the incentive of corporate income tax
exemption and before the full operation
deadline.
6.6.2 Manufacture of products
1. Project must have hygienic production
A4
from hygienic pulp or paper
process.
which product properties
2. Product must be certified by international
are certified by relevant
standards such as Global Food Safety
standards
Initiative (GFSI), British Retail Consortium
Global Standard (BRCGS) or an equivalentinternational standard before exercising the
incentive of corporate income tax exemption
and before the full operation deadline.

9
Activities
6.6.3 Manufacture of paper
products coated with bioplastics
6.6.4 Manufacture of paper
and/or high-performance
paper products

Conditions
Project must use biodegradable plastic forcoating process.

1. Project must include an engineering design
process such as special load-bearing capacity
or shockproof capacity to produce paper
and/or high- performance paper products.
2. Product properties must have greater
performance compare to Thailand Industrial
Standard and certified by an agency approvedby the Board or certified by international
standards.
6.6.5 Manufacture of products
1. Product must use recycled pulp at least 80
percent of the total raw materials (by weight).
from recycled pulp or
2. Project must have a molding process for thepaper
manufacture of products from recycled paper.
6.6.6 Manufacture of products
1. Product must use environmental-friendly raw
from environmental
materials which must be certified byfriendly pulp or paperinternational standards concerning
environmental friendliness such as Forest
Stewardship Council (FSC), Sustainable
Forestry Initiative (SFI), and Carbon Footprint
Reduction.
2. Project must have a molding process for the
manufacture of products from environmental
friendly paper.
6.6.7 Manufacture of products
Project must be located in the Southern Borderfrom pulp or paper such as Provinces and Special Economic Zones (SEZ).
paper boxes

Incentives
A4

A3

A4

A4

A2

Section 7 Public Utilities
Activities
7.1 Public utilities and basic services
7.1.1 Production of electricity orelectricity and steam fromgarbage or refuse derived
fuel
7.1.2 Production of electricity orelectricity and steam fromrenewable energy such as
solar energy, wind energy,
biomass or biogas, etc.
except from garbage orrefuse derived fuel7.1.3 Production of electricity orelectricity and steam fromhydrogen7.1.4 Production of electricity orelectricity and steam fromother energy sources
7.1.5 Production of tap water,industrial water or steam
From waste
7.1.6 Production of tap water,industrial water or steam
7.1.7 Energy Service Company(ESCO)
7.1.8 Recycling and reuse of
unwanted materials

Conditions

Incentives
A1

In case of, production of electricity from solar
energy, must have capacity of solar cell notless than 200 kilowatts at each power
distribution point.

A2

A2

Project must use cogeneration system or incase of using coal, the project must only use
clean coal technology.
Project must receive a permit for factory license
no. 101 i.e. central waste treatment.

A4

A2

A3
Project must be approved by Ministry of Energy
before submitting an investment promotion
application.
1. Unwanted materials in the project must be
generated from domestic sources only.
2. Project must have separation or processing of
unwanted materials using modern
technology, as approved by the Board.
3. Project must be located in an industrial
estate or promoted industrial zone.

A1

A2

2
Activities
7.1.9 Sorting/Separation Serviceof Unwanted Materials,
which located in anindustrial estate or
promoted industrial zone

7.1.10 Sorting/Separation
Service of Unwanted
Materials

7.1.11 Manufacture of Refuse
Derived Fuel

Conditions
Incentives
1. Unwanted materials in the project must be
A3
generated from domestic sources only.
2. Project must have separation or processing of
unwanted materials using modern
technology as approved by the Board.
3. Project must receive a permit of factory
license no. 105 i.e. sorting or sewage landfill
factory of unwanted which type andqualification defined in Factory Act.
1. Unwanted materials in the project must be
A4
generated from domestic sources only.
2. Project must have separation or processing of
unwanted materials using modern
technology, as approved by the Board.
3. Project must receive a permit of factory
license no. 105 i.e. sorting or sewage landfill
factory of unwanted which type andqualification defined in Factory Act.
4. Project must have capital investment(excluding cost of land and working capital)of not less than 200 million baht.
1. Project must be located in industrial estateA2or promoted industrial zone, except project
which does not use thermal in smelting or
burning process.
2. Unwanted materials in the project must be
generated from domestic sources only.
3. Project must have modern production
process as approved by the Board.

3
Activities
7.1.12 Waste treatment or
disposal

7.2 Real estate development forindustrial use
7.2.1 Industrial zone orindustrial estate

Conditions
In case of project use landfill method, only
hazardous waste treatment shall be promoted
and project must receive approval ofenvironmental impact assessment from the
Office of Natural Resources and Environmental
Policy and Planning (ONEP) before applying
submitted investment promotion application.

Incentives
A2

1. Project must have Thai nationality
shareholders of not less than 51 percent of
its registered capital.
2. Project in Bangkok and Samut Prakan are noteligible for promotion.
3. Total land area of the project must not beless than 500 rai.
4. Factory-designated area must not be lessthan 60 percent and not more than 75
percent of the total area, except projects
with a total area of over 1,000 rai, whose
factory-designated area must be approved by
the Board
5. Other conditions as specified by the Board asfollows:
5.1 Standard of main road.
- In case of total land area of the projectis over 1,000 rai, the road must have 4
lanes of not less than 30 meters wide,
including road surface of not less than
14 meters wide, traffic island andpavement of not less than 2 meters
wide each side and road shoulder or

A3

4
Activities

Conditions
Incentives
surface wide enough for an emergency
stop.
- In case of total land area of the projectis over 500 and up to 1,000 rai, theroad must have 2 lanes with road notless than 20 meters wide, including
road surface of not less than 7 meters
wide and pavement of not less than 2
meters wide each side and a roadshoulder or surface wide enough for an
emergency stop.
5.2 The minor road must have a surface of
not less than 8.5 meters wide and ashoulder of not less than 2 meters wide
each side.
5.3 Wastewater treatment must be suitablefor wastewater characteristics andaccording to legal effluent standards.
Projects must have a post-treatment
effluent pool.
5.4 Wastewater discharge system must becompletely separate from rainwater
discharge system.
5.5 Project must have an appropriate systemof collection and elimination of garbage,as approved by the Board.
5.6 Factories located in industrial zones mustbe according to target industries, and noton the list of forbidden industries,
specified in the environmental impact
assessment report approved by theExpert Review Committee of the Office5
Activities

7.2.2 Smart industrial estate orindustrial zone

Conditions
Incentivesof Natural Resources and Environmental
Policy and Planning (ONEP).
5.7 The zone must provide factories locatedin the zone with sufficient public utilities,
electricity, water, telephone service andpost office.
5.8 The zone must develop about 25
percent of its total land area, or as
approved by the Board, for public utility
services within 2 years from the date ofinvestment promotion certificate
issuance
1. Project must have Thai nationality
A2
shareholders of not less than 51 percent of
its registered capital.
2. Project must provide all of the 5 smart
systems as following i.e. Smart Facilities,
Smart IT, Smart Energy, Smart Economy alongwith other smart system at least 1 thefollowing i.e. Smart Good Corporate
Governance, Smart Living and Smart
Workforce.
3. Project must receive approval from the jointcommittees from Industrial Estate Authorityof Thailand and Thailand Board of
Investment before submitting an investment
promotion application.
4. Total land area of the project must not beless than 250 rai.
5. Factory area must not be less than 60
percent and not over 75 percent of the total
land area. An exception is given to businesswith over 1,000 rai of land, conditions of6
Activities

Conditions
Incentives
which shall be in conformity with theapproval of the Board.
6. Other conditions, either operate by project
owner or provide by project owner, as
follows:
6.1 Standard of main road:- In case the land area is over 1,000 rai,
there must be a 4-lane road with notless than 30-meter right-of-way, 14meter surface, as well as traffic islandand pavement of not less than 2
meters in width on each side. Road
shoulders must be wide enough toaccommodate car parking in case of
emergency.
- In case of total land area of the projectis over 250 and up to 1,000 rai, theroad must have 2 lanes with road notless than 20 meters wide, including
road surface of not less than 7 meters
wide and pavement of not less than 2
meters wide each side and a roadshoulder or surface wide enough for an
emergency stop.
6.2 Feeder road standard: Road surface mustnot be less than 8.50 meters with roadshoulders of not less than 2 meters inwidth on each side.
6.3 Wastewater treatment system must be
appropriate for wastewater quality andin conformity with wastewater standard
as prescribed by law.

7
Activities

Conditions
Incentives
Treated wastewater storage pond mustalso be available.
6.4 Wastewater discharge system must becompletely separate from rainwater
discharge system.
6.5 Appropriate waste collecting, storage, anddisposal system as approved by the
Board.
6.6 Factories using the area must be inconformity with the targeted industries
and prohibited industries as stipulated in
the environmental impact assessment
report approved by the committee ofexperts of the Office of Natural
Resources and Environmental Policy andPlanning
6.7 Project must provide public utility
systems namely electricity, water supply
and tap water, telephone, and postage
service sufficient for factories in theindustrial area.
6.8 Project must arrange for land
improvement for about 25 percent of
the total area or for the area as
approved by the Board in order thatpublic utilities shall be ready for service
within 2 years from the date ofpromotion certificate issuance.
7. Project must be fully operated as approvedby the Board within 5 years after its firstincome.

8
Activities

7.2.3 Specific Industrial Estates
7.2.3.1 Food innovationindustrial zone

Conditions
Incentives
8. In case project is located in Eastern
Economic Corridor (EEC), project shall receivea 50 percent reduction from the normal rateof corporate income tax on the net profit
derived from the investment for a period of
5 years counting from the end of thecorporate income tax exemption.
1. Project must have Thai nationality
shareholders of not less than 51 percent of
its registered capital.
2. Project must be located in the areas
approved by The Ministry of Higher
Education, Science, Research and Innovationand the Office of the Board of Investment.
3. Project must have the science, technology
and innovation infrastructure ready tosupport commercial R&D such as operational
R&D laboratories, pilot plants, production
trial areas, market testing areas (Living lab),and space for rent for the private sector toestablish R&D and innovation center.
4. Project must have a central lab withequipment and apparatus necessary for R&D
and innovation activities, as well as stationed
technicians to support the private sector in
conducting R&D and innovation activities.
5. Project must provide facilities such asconference room, seminar room,communication, systems, and electricalbackup system.

A1

9
Activities

7.2.3.2 Science andTechnology Park

7.2.3.3 Gem and jewelry
industrial zone

7.2.3.4 Logistics Park

Conditions
Incentives
6. Project must have appropriate wastewaterand sewage treatment system in accordancewith the regulation.
1. Project must have Thai nationality
A1
shareholders of not less than 51 percent of
its registered capital.
2. Project must have an Incubation Center.
3. Project must have a modern system for both
domestic and international communicationand telecommunication.
4. Project must have a continuous electricity
backup system.
5. Project must have other facilities as approvedby the Board.
1. Project must have Thai nationality
A3
shareholders of not less than 51 percent of
its registered capital.
2. The total area must not be less than 100 rai.
3. Area for operations related to gems or
jewelry must not be less than 40 percent of
the total area.
4. Projects must provide appropriate security
systems.
5. Projects must have meeting rooms, exhibition
halls and business centers.
1. Project must have Thai nationality
A3
shareholders of not less than 51 percent of
its registered capital.
2. The total area must not be less than 200 rai
and the project must invest in establishing awarehouse for lease or sale with a total areaof not less than 50,000 square meters.

10
Activities

7.2.3.5 Aircraft oraerospaceindustrial zone orindustrial estate

Conditions
Incentives
3. Project must be located either within 50
kilometers of a port, an airport, a customs
checkpoint and an inland container depot(ICD) or in a Free Zone.
4. Project must designate some or the entirelyof its area as a Free Zone.
5. Project must have a station to load andunload containers, or a truck terminal and acontainer depot that can handle at least 50
containers.
6. Project must install main telecommunication
infrastructure that provides hi-speed
communications that link the logistics park todomestic and international communication
hubs.
1. Project must have Thai nationality
A3
shareholders of not less than 51 percent of
its registered capital.
2. The total area must not be less than 100 rai.
3. Projects must allocate some or all of its areafor bonded warehouse or free zone.
4. Project must have an area for aircraft andparts maintenance and repair centers.
5. Project must have sufficient public utilities
and facilities such as roads, rainwaterdrainage and flood prevention systems,
waterworks, wastewater treatment system,
telecommunications and electricity systems,
fire protection system, industrial waste
management system and an appropriate
security system as approved by the Board.

11
Activities
Conditions
7.2.3.6 Agri-food industrial 1. Project must have Thai nationality
shareholders of not less than 51 percent ofzone or industrial
estateits registered capital.
2. Project must not be located in Bangkok andSamut Prakan provinces.
3. Project must have an area of not less than
200 rai. The area for the industrial operation
shall not be less than 60% and not morethan 75% of the total area.
4. Project must have areas for operation
facilities in the agricultural industry;
agricultural processing; food processing;activities utilizing agricultural products, byproducts, agricultural scraps or wastes asmain raw materials. The area shall also
include scientific and technological support
and personnel development services in a
proportion of not less than 80% of the total
area for the operation facilities.
5. Project is required to have the following
services and facilitations:- Laboratory/testing facilities- Institutions for training or developing
agricultural or food knowledge- Basic utilities which are suitable andstandardized or as per details approvedby the Board
7.2.4 Building development for Project must be located in Southern Borderindustrial plant andProvinces and Special Economic Zone.
warehouse

Incentives
A3

A2

Section 8 Digital Industry
Activities
8.1 Development of software,digital platform or digitalcontent

Conditions
Incentives
1. The minimum investment capital of each projectA2
must not be less than 1,500,000 baht per year
calculated on the basis of the expenditure onsalaries for Thai information technology
personnel additionally employed after applying
for investment promotion.
2. Project must have development process ofsoftware, digital platform or digital content
in Thailand as stipulated by the Office.
3. Project is allowed to utilize the existing orused machinery.
4. The investment promotion of this activity
does not include the retail and wholesaleof all types of products.
5. The corporate income tax exemption cap
accounts for 100 percent of the actual
expenditure in the year of application for
the incentive as follows:- Expenditure on salaries for Thai
information technology personnel
additionally employed in comparison withThai information technology personnel
employed before the submission date ofapplication for investment promotion.
- Expenditure on the information
technology development related training
course to develop Thai personnel’s skills.
- Expenditure on the operation to acquire
the standard quality system certificate ISO
29110 or CMMI from Level 2 or otherequivalent international standards.

2
Activities
8.2 Digital Infrastructure
8.2.1 Data center

Conditions

Incentives

1. Project must provide complementary
service for customers located in projectsuch as server co-location, managed service,customer’s server backup service, disasterrecovery service (DRS), Data Hosting.
2. Area of data center must not be less than
3,000 square meters.
3. Project must have a main hi-speed
telecommunication system linking the data
center with domestic and international
telecommunication centers for at least 4
systems. The domestic telecommunication
system must have a speed of at least 10
Gbps each, for at least 3 systems, and thetotal speed of the whole system must be atleast 60 Gbps.
4. Project must be able to service clientsduring maintenance or during equipment
replacement in the system (concurrently
maintainable).
5. Project must have a “Continuous Rating”
generator, which is capable of supporting
the entire electricity needs of the Data
Center, with a backup generator that can
support the need for electricity when oneof the generators does not function
properly.

A1

3
Activities

8.2.2 Cloud service

Conditions
Incentives
6. Project must have equipment or backup
system such as UPS, IT Cooling and UPS
Cooling. This system or equipment needs tobe able to function immediately after amain system fails to function properly andthis must ensure the failure in the main
system does not affect service.
7. Project must have backup independent
distribution paths in electricity distribution
system.
8. Project must have a failure prevention
system to prevent risks from damage or any
malfunction in any equipment.
9. Project must have a highly efficient air
conditioning system, with backup system.
10. Project must have fire prevention system
for the entire area.
11. Project must have a 24-hour security
system.
12. Project be certified with ISO/IEC 27001(data center) before exercising the
incentive of corporate income tax
exemption and before the full operation
deadline.
1. Project must be located in at least 2 data
A1
centers in Thailand that are certified with
ISO/IEC 27001.
2. Project must have connection among all
related data center with speed of at least
10 Gbps for each connection, with backup
connection at the same speed.

4
Activities

8.2.3 International high-speed
marine communication
circuits

8.3 Digital ecosystem supported
business
8.3.1 Innovation park

Conditions
Incentives
3. Project must be certified with ISO/IEC 27001(cloud security) and ISO/IEC 20000-1 (cloudservice) before exercising the incentive ofcorporate income tax exemption andbefore the full operation deadline.
Project must obtain a license for international
A2high-speed marine communication circuits fromthe Broadcasting Commission (BC) and the
Office of The National Broadcasting and
Telecommunications Commissions (NBTC)
before applying for the promotion.

1. There must be investment in or providing ofbasic public utility such as high speed fiber
optic communication system,
uninterruptible power supply, airconditioning system, fire suppression andaccident prevention systems.
2. There must be incubation plan for
innovation development as approved by
the Board.
3. There must be ecosystem creating plan orcreation of technology community, as wellas the provision of Maker Space or
Fabrication Laboratory for development ofPrototype.
4. There must be employment of mentor toprovide advice on business operation andinnovation development.
5. The service area must not be less than
1,000 square meters.

A1

5
Activities
8.3.2 Maker space orfabrication laboratory

8.3.3 Co-working space

Conditions
Incentives
1. There must be space provided as laboratory
A3
for development of innovation or
prototype.
2. There must be basic tools or equipment for
prototype development such as CNC
Machine, 3D Printer, Water jet, Tooling,
Software Tools for development of artificial
intelligence, Petri dish and chemical mixing
equipment.
3. There must be mentor to provide advice fordevelopment of innovation or prototype.
4. There must be public utilities in the projectsuch as high speed fiber optic
communication system, uninterruptible
power supply, air conditioning system, fire
suppression and accident prevention
systems.
1. The service area must not be less than 2,000B
square meters.
2. The investment (excluding cost of land andworking capital) must not be less than 10
million baht.
3. There must be management elements i.e.,
Co-Working Management, MembershipManagement System, and Supporting
Management.
4. There must be provision of basic tools or
equipment for servicing such as officeequipment, computer, printer.

6
Activities

8.4 Smart City Development
8.4.1 Smart City Area
Development

Conditions
5. There must be basic public utility in the
project such as high speed fiber optic
communication system, uninterruptible
power supply, air conditioning system, fire
suppression and accident prevention
systems.

Incentives

1. Shares must be held by Thai nationals noless than 51 percent of the registeredcapital.
2. Project must provide the communications
infrastructure to support smart systems,
such as fiber optic and public Wi-Fi.
3. Project must provide smart environment
system and at least one of the following six
systems, including smart mobility, smart
people, smart living, smart economy, smart
governance, and smart energy.
4. Project must provide the data storage anddata management system connecting toopen data platform.
5. The applicants must be approved by the
Board or agencies responsible for smart city
development before applying forinvestment promotion.
6. Project must set out and follow KPIs in linewith area development targets.
7. Project must organize public hearing fromlocal communities and propose public
investment plan.

A2

7
Activities

8.4.2 Smart city systemdevelopment

Conditions
Incentives
8. Project located in the Eastern Economic
Corridor (EEC) area shall be entitled to 50
percent corporate income tax deduction fora period of 5 years as from the day the
corporate income tax exemption period
ends.
1. Project must develop, install, and provide
A2
services in one or more aspects of smart
city system as stipulated by the Board, suchas smart mobility, smart people, smart
living, smart economy, smart governance,
smart energy, and smart environment.
2. Project must be part of a smart city
development project approved by the
Board or agencies responsible for smart city
development.
3. Project located in the Eastern Economic
Corridor (EEC) area shall be entitled to 50
percent corporate income tax deduction fora period of 5 years as from the day the
corporate income tax exemption period
ends.

Section 9 Creative Industry
Activities
9.1 Creative product design anddevelopment

Conditions
Incentives
1. Project must consist of 2 components, as
A1follows:
1.1 Information system for design
1.2 Conceptual design and creation system
2. Project must consist of one of the following
components:
2.1 Engineering design system
2.2 Prototype design creation andperformance testing system
2.3 Prototype standard testing and user
acceptance testing system
3. At least 70% of total employees in the
project must be Thai.
4. Project must have expenses on salaries forresearch and development personnel of atleast 1,500,000 baht per year and it must be
new employment, or must have capital
investment of at least 1 million baht
(excluding cost of land, working capital, andvehicle).
9.2 Manufacture of technical fiber or Project must be approved by related agencies
A2
such as Thailand textile institute, National
functional fiber
Innovation Agency (Public Organization).
9.3 Manufacture of functional yarn
Project must be approved by related agencies
A3
or functional fabricsuch as Thailand textile institute, National
Innovation Agency (Public Organization).
9.4 Manufacture of recycled fiber
Project must use domestic scraps or waste only.
A4
9.5 Manufacture of other fiber or
yarn or fabricB2
Activities
9.6 Bleaching, dyeing and finishing,or prining and finishing, or
printing

9.7 Manufacture of garments andhousehold textiles
9.8 Manufacture of bags or shoes or
products made of leather or
artificial leathers.
9.9 Manufacture of gems andjewelry or parts including raw
materials and prototype
9.10 Manufacture of sports equipment
or parts

Conditions
Incentives
1. Project must be located or expand in
A3industrial estates or promoted industrial
zones that have waste treatment andenvironmental protection and control
systems according to section 30 of theannouncement of the Ministry of Industry.
2. In case project is not located in condition 1.,
only expansion of existing projects will bepermitted. Project must also have measures
to reduce environmental impact.
3. For the textile industry, digital printing
businesses can be located in all areas.
4. Project applying for investment promotion
under the Smart and Sustainable Industry
Measure by reducing environmental impact isallowed to be located in the existing
business area, whether the business islocated in industrial estates or promoted
industrial zones according to Section 30 of
the announcement of the Ministry of Industry
or not.
5. Environment-friendly technology must be
used in all cases.
B
B

A4

B

3
Activities
Conditions
Incentives
9.11 Manufacture of musicalB
instrument
9.12 Manufacture of furniture orB
parts
9.13 Manufacture of toysB
9.14 Manufacture of printed matter
B
A3
9.15 Thai motion picture production Project must have production of Thai motion(with nopicture such as production of movies,
documentaries, television programs, animation limit on theincome tax
but does not include production of a
exemption)commercial.
9.16 Motion picture support services Motion picture support services shall include
A3
production of movies, documentaries, animationand commercial, which have one of thefollowing scopes of business:
1. Rental services of movie production
equipment and/or movie production props
must have main equipment/machinery suchas camera, grip equipment, light set.
2. Film development and duplication services
must have main equipment/machinery suchas film development machine, film
duplication machine, digital film duplication
machine.
3. Sound recording services must have mainequipment/machinery such as digital soundrecorder, digital sound editing machine,
digital sound mixing machine.
4. Picture technical services must havemachines and equipment capable of creating
special pictures that are not possible withcameras. The service providers must havemain equipment and machinery such as

4
Activities

9.17 Industrial zone for motion
picture production (Movie
Town)

Conditions
Incentives
standard definition/high definition digitalrecorders, editing suites, digital compositing
and special effect creation.
5. Coordination services for foreign movie
production in Thailand must include
coordinating with related government
agencies for permits, location scouting andsourcing of staff and movie equipment.
6. Standardized movie production studio rental
services for movie and television program
production, both indoor and outdoor studio.
Must provide the following facilities as follows:
A3
1. Standardized movie production and/or
television program studio, both indoor andoutdoor studio.
2. Post production service such as visual effect,
computer graphic, animation and soundrecording studio.

Section 10 High Value Service
Activities
10.1 Professional services
10.1.1 Trade and investment
Support Office (TISO)

Conditions

Incentives

1. Annual selling and administrative expenses
must be at least 10 million baht.
2. Must have a business plan and scope ofbusiness as follows:
2.1 Monitoring and/or servicing to associatedenterprises including office building or
factory building, rental service for
associated enterprise and lending toassociated enterprises outside the scopeof a treasury center and can be
implemented under the exchange
control laws such as- Lending of foreign currency loans to
associated enterprises in foreigncountries- Lending of Thai baht loans to
associated enterprises in Thailand- Lending of Thai baht loans to
associated enterprises in Vietnam andcountries bordering Thailand, with arequirement of using them for trading
and investment in Thailand or in
aforemenioned countries only
2.2 Advisory services on business operations,
except those engaged in buying andselling securities, foreign currency
exchange, accounting, legal, advertising,architectural and civil engineeringbusinesses.
2.3 Information services on goods sourcing.

B

2
Activities

Conditions
Incentives
2.4 Engineering and technical services,
excepts those related to architecturaland civil engineering services.
2.5 Business activities related to machinery,engines, tools and equipment,
manufactured by associated enterpriseor officially authorized by manufacturer.
Project must have at least one of thefollowing scopes of business:- Importing of wholesale- Training Services- Installation, maintenance and repair- Calibration
2.6 Wholesaling of products manufacturedin Thailand.
2.7 International business process
outsourcing whose services are provided
through telecommunication networks
such as Administration Services, Finance& Accounting Services, Human Resource
Services, Sales & Marketing Services,
Customer Services and Data Processing.
3. In case of offering loans to associatedenterprises, the scope of servicing businessmust be services in the aspects that are not
the loans specified in 2.1 or include at least
one of those listed in 2.2-2.7.
4. Not eligible for imported duties on machinery
exemption.

3
Activities
10.1.2 International BusinessCenter (IBC)

Conditions
Incentives
1. Must have business plans in providingB
services for associated enterprises as follows:
1.1 General management, business planning,and business cooperation
1.2 Procurement of raw materials and parts
1.3 Research and development of products
1.4 Technical support
1.5 Marketing and sales promotion
1.6 Human resources management andtraining
1.7 Financial advisory services
1.8 Economic and investment analysis andresearch
1.9 Credit management and control
1.10 Financial management service of thetreasury center
1.11 International trade business1.12 Lending to associated enterprises
outside the scope of business in Item
1.10 which can be implemented underthe exchange control laws such as- Lending of foreign currency loans to
associated enterprises in foreigncountries- Lending of Thai baht loans to
associated enterprises in Thailand- Lending of Thai baht loans to
associated enterprises in Vietnam andcountries bordering Thailand with arequirement of using them for trading
and investment in Thailand or in
aforementioned countries only

4
Activities

Conditions
Incentives
1.13 Office building or factory building rental
service for associated enterprise
1.14 Other supporting services as approvedby the Board
2. The paid-up registered capital must not be lessthan 10 million baht.
3. Project must employ at least 10 skilled andknowledgable staff for IBC, exeptions are madefor the cases when that business provides
only financial management service oftreasury center to its associated enterprises;in such cases at least 5 skilled andknowledgeable employees must be
employed.
4. In case of operating international tradebusiness and office building or factorybuilding rental service for associatedenterprise, at least 1 scope of business listed
in 1.1-1.10 must be involved.
5. In case of offering loans to associatedenterprises; at least 1 scope of businesslisted in 1.1-1.9 must be involved.
6. Only machinery used for R&D and training
activities are eligible for import duty
exemption.
7. Not eligible for import duty exemption on
raw and essential materials used in the
production for export.

5
Activities
10.1.3 International
Procurement Office (IPO)

10.2 Research and Development

Conditions
1. Project must be procurement of raw materials,
parts, and components used in
manufacturing industries.
2. Project must own or rent a warehouse andmanage inventory with the IT-based system
exclusive for warehouse management.
3. Project must have appropriate activities ofmerchandise procurement and management
such as quality inspection and packaging.
4. Project must have several procurement
resources, at least including a domestic
resource.
5. Project must be domestic wholesale and/or
overseas exports.
6. The paid-up registered capital must not beless than 10 million baht.
1. Project must have one of the following
scopes of business:
1.1 Basic research refers to theoretical or
operational activities that are conducted
to explore new knowledge from basic
natural phenomena and factual
observation, without initially considering
the application.
1.2 Applied Research refers to research thatapplies basic knowledge to solve ordevelop a concept for commercial
purpose, with the objective to obtain a
new product or process. Applied research
includes related activities such as formuladevelopment, product design, andproduction process design for use at anindustrial or commercial level.

Incentives
B

A1

6
Activities

Conditions
Incentives
1.3 Pilot development refers to activities
performed to magnify a production scalefrom basic research and appliedresearch. Pilot development is thedevelopment of a prototype and/or
production process testing at a semiindustrial level to test the market and/orcollect information on suitableconditions for a production process touse a product design at an industrial
level.
1.4 Demonstration development refers toresearch and development that further
develops results from a pilot
development in order to test a
production process at an industrial levelto verify a technology and production
process and to demonstrate the level ofintegrity of such process and viability on
a commercial scale production in both
quality control and cost estimation.
2. Project must provide detais and scope of
research and development such as numberof project’s researchers, academic profile,and work experience of researcher.
3. Project must have expenses on salaries forresearch and development personnel of atleast 1,500,000 baht per year and it must be
new employment, or must have capital
investment of at least 1 million baht
(excluding cost of land, working capital andvehicle).

7
Activities
10.3 Engineering Design

Conditions
1. The investment promotion of this activity
does not include civil engineering andarchitectural design.
2. Project must have expenses on salaries forengineering design personnel of at least
1,500,000 baht per year and it must be new
employment, or must have capital
investment of at least 1 million baht
(excluding cost of land, working capital andvehicle).

10.4 Scientific laboratories
10.5 Calibration services
10.6 Product sterillization service
10.7 Human resources development
10.7.1 Vocational training
1. Project must have teach or train technicalcentercourses in specific fields, including design
training center, as approved by the Board.
2. Project must have necessary equipment,
vocational training lab, and others.
10.7.2 High-potential academies High-potential academies
and institutions for
1. Project must be high-potential academy,higher education
which focuses on science and technology
education.
2. Project must be located in the Eastern
Economic Corridor (EEC) or other special
economic zones for high-potential academies
designated by the Cabinet.
3. Project must comply with rules andregulations as approved by the Board.
High-potential institutions for higher education
1. Project must be high-potential institutions forhigher education. In case of foreign
investment, projects must be approved by

Incentives
A1

A1
A1
A2
A1

A1

A1

8
Activities

10.8 Tourism promotion services
10.8.1 Ferry services or tour
boat services or tour
boat renting services
10.8.2 Tour boat port services

10.8.3 Amusement parks

10.8.4 Thai cultural centers orThai art and craft
centers

Conditions
the Commission for High-potential Foreign
Higher Education Institutions.
2. Project must be located in the Eastern
Economic Corridor (EEC) or other special
economic zones for high-potential
institutions for higher education designatedby the Cabinet or other zones designated by
the Commission for High-potential Foreign
Higher Education Institutions.
3. Project must comply with rules andregulations as approved by the Board.

Incentives

Bare-boat renting service for other to provide
boat renting service shall not be promoted.

A3

Project must have facilitating equipment such as
boat lifting equipment, inland boat deck, or boat
garage for maintenance purpose.
1. Project must have capital investment(excluding cost of land and working capital)of not less than 500 million baht.
2. Project details must be approved by the
Board.
1. Project must have capital investment(excluding cost of land and working capital)of not less than 30 million baht.
2. Performance details must be approved by
the Board.
3. Project must have Thai nationality
shareholders of not less than 51 percent of
its registered capital.

A3

A3

A3

9
Activities
10.8.5 Open zoo

10.8.6 Museum

10.8.7 Race tracks

10.8.8 Cable car

Conditions
1. Project must have capital investment(excluding cost of land and working capital)of not less than 500 million baht.
2. The area must not less than 500 rai.
3. Project details must be approved by the
Board.
4. 15 percent of the total area must be
allocated as green area and another 15
percent as car park.
1. Project must have capital investment(excluding cost of land and working capital)of not less than 30 million baht.
2. Project details must be approved by the
Board.
1. Project must have capital investment(excluding cost of land and working capital)of not less than 1,000 million baht.
2. Project must obtain a standard certificate
from the Federation International de
L’Automobile (FIA) or Federation
International de Motocyclisme (FIM) for thecircuits race/track.
3. In case of other track varieties such as drag,drift, and supercross must be constructedaccording to comparable or international
standards or guidelines.
4. Project must have appropriate preventive
and controlling measures against
environmental damage or against danger or
trouble to neighbors.
Project must have capital investment (excluding
cost of land and working capital) of not lessthan 100 million baht.

Incentives
A3

A3

A3

A3

10
Activities
10.8.9 Cruise terminal

10.8.10 Man-made attractions

10.9 Activities to support tourism
10.9.1 Hotel

Conditions
1. Project must have capital investment(excluding cost of land and working capital)of not less than 100 million baht.
2. Project must have facilities and utilities
necessary to support the cruises and tourists
such as passenger terminal, customs
clearance space and immigration area.
1. Project must have capital investment(excluding cost of land and working capital)of not less than 100 million baht.
2. Project details must be approved by the
Board or related government agency.
3. Project must provide technology as a main
service.
1. Project must have number of rooms andinvestment as follows:
1.1 In case of the hotel has not less than 100
rooms, a minimum investment per room
(excluding land cost and working capital)
must not be less than 2 million baht.
1.2 In case of the hotel has less than 100
rooms, a minimum investment(excluding land cost and working capital)
must not be less than 500 million baht.
1.3 In case of the project apply forpromotion under Measure for small andmedium enterprise (SMEs). The hotel
must provide at least 20 rooms but notless than 99 rooms, a minimum
investment per room (excluding cost ofland and working capital) must not beless than 1 million baht.

Incentives
A3

A3

11
Activities

10.9.2 Convention hall

10.9.3 International exhibition
center

10.10 Mass transit systems,
transportation of bulk goods
and loading/unloading
facilities
10.10.1 Commercial airports

Conditions
Incentives
2. Project must be standardized approved by
the Office of the Board of Investment
3. Project shall be eligible for the following
incentive:
3.1 For project located in Krabi, Bangkok,
B
Kanchanaburi, Khon Kaen,
Chachoengsao, Chon Buri, Chiang Mai,
Nakhon Pathom, Nakhon Ratchasima,
Nonthaburi, Pathum Thani, Prachuab
Khiri Khan, Phra Nakhon Si Ayuthaya,Phang-nga, Phetchanuri, Phuket, Rayong,
Songkla, Samut Prakan, Samut Sakhon,
Saraburi and Surat Thani, shall not be
eligible for import duty on machinery
exemption.
3.2 For projects located in other provinces
A4
1. Total convention area must not be less thanA3
4,000 square meters. Total area of the largest
hall must not be less than 3,000 square
meters.
2. Project must have suitable facilities andequipment.
3. Project’s blueprints must be approved by the
Board.
1. Indoor exhibition area must not be less thanA3
25,000 square meters.
2. Every hall must have a business meeting
room.

A2

12
Activities
10.10.2 Air transportation
services

Conditions
Project must follow the Civil Aviation Authorityof Thailand (CAAT) instruction for using usedmachine import from oversea in the promoted
project.

10.10.3 Maritime transporation
services
10.10.4 Rail transport
10.10.5 Pipeline transportation(except for water
pipeline)
10.10.6 Loading/unloading
Project must use modern loading technology
facilities for cargo
approved by the Board.
ship
10.10.7 Container yards orinland container
depots (ICD)
10.11 Logistics service centers10.11.1 Distribution centers
1. Project must include a warehouse with
with smart systemadvanced technology and computerized
systems such as Automatic Storage andRetrieval Systems (ASRS) and information
technology support systems.
2. Project must have capital investment(excluding cost of land and working capital)of at least 1,000 million baht.
3. The following activities must be done within
3 years from the date of issuance ofpromotion certificate:
3.1 Project must utilize a data center or colocation in Thailand for data
management.

Incentives
A3

A2
A2
B

A3

A3

A2

13
Activities

10.11.2 International
Distribution Centers(IDC)

Conditions
Incentives
3.2 Project must employ Thai personnel
with bachelor degree and above in thefields related to science and technology
such as engineering, artificial intelligenceand data science at least 20 percent of
the total project’s employment.
3.3 Project must include data analytics ordata management activities related todigital transactions in Thailand with
substantial local team participation as
approved by the Board.
3.4 Project must include an advanced digitaltraining program such as Big Data andData Analytics as approved by the Board.
3.5 Project must include research anddevelopment activities or a research anddevelopment co-operation program withThai educational or research institutions
as approved by the Board.
1. The paid-up registered capital must not be
A3
less than 10 million baht.
2. Project must provide a goods storage facility
that is controlled by a modern computerized
system.
3. Project must have capital investment(excluding cost of land and working capital)of at least 100 million baht.
4. The center must distribute goods to at least
5 countries and the proportion of income
from the management fee of product that
customers distribute abroad must be morethan 50 percent of the total income.

14
Activities
10.11.3 Distribution Center(DC)

Conditions
Incentives
1. The paid-up registered capital must not be
Bless than 10 million baht.
2. Project must provide a goods storage facility
that is controlled by a modern computerized
system.