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泰国投资促进委员会(BOI):2026年泰国投资促进指南(中译版)(186页).pdf

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1、2026Building Investment Foundations,Powering Sustainable New EconomyThe Guide to the Board of Investment was prepared by the Office of the Board of Investment to provide information regarding investment promotion,including benefits and privileges,list of eligible activities,related announcements als

2、o,investment promotion applications criteria and conditions.For the most recent updates and amendments of the list of promoted activities,please scan:PrefaceFor additional information,you can also contact us via email:headboi.go.th call:0 2553 8111LINE Official:boinewsFacebook: Office of the Board o

3、f InvestmentJuly 2026ContentsOverview Policies and CriteriaOrganization Chart of Office of the Board of InvestmentFive-Year Investment Promotion Strategy(2023-2027)Investment Promotion CriteriaIncentives Under the Investment Promotion ActInvestment Incentives SchemeProcedures of Applying for BOI Pro

4、motionProcedures for Investment Promotion ApplicationInvestment Promotion Procedures and Required Document Additional IncentivesMeasures for Competitiveness Enhancement-Eligible Investment/Expenditures for the computitionMeasure to Support Establishment of Institutes for Highly Skilled Professional

5、DevelopmentAdditional Incentives for Area-based Promotion-BOI-promoted industrial estates or zones-20 Areas with low per capital incomes-Science and Technology ZoneSpecial MeasuresInvestment Promotion Measure in Special Border Economic Zones(SEZ)Investment Promotion Measures in the Eastern Special D

6、evelopment Zone(Eastern Economic Corridor:EEC)and the Economic Corridor(NEC,NeEC,CWEC,SEC)Investment Promotion Measure in the Southern Border Provinces and Investment Promotion Measure in Model City Project in the Southern Border ProvincesMeasure for Industrial Upgrades towards Smart and Sustainable

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1. **机构与目标**:泰国投资促进委员会(BOI)隶属于总理办公室,旨在促进直接投资,推动泰国经济向创新、竞争、包容的新经济转型。 2. **投资标准**:项目需满足增值率≥20%(农业、电子等≥10%)、使用新设备(二手设备≤10年)、最低投资100万泰铢(知识型活动按薪资标准)、债务股比≤3:1等条件。 3. **激励措施**: - **税收优惠**:企业所得税免征(最高13年,无上限或按投资额 capped)、进口关税减免(机械、研发材料等)。 - **非税收激励**:外籍专家工作许可、土地所有权、资金汇出等。 4. **区域与专项激励**: - **经济走廊**:东部经济走廊(EEC)等区域提供额外税收减免(如A1+类项目再免2年)。 - **边境与欠发达地区**:南部边境省份、20个低收入省份享额外税收优惠(如3年免征或50%减税)。 - **产业升级**:智能制造、电动车本地化生产等专项措施,支持研发与技能培训。 5. **申请流程**:通过e-Investment系统提交,评估周期40-90天(依投资额),需6个月内申领优惠证书。
**BOI优惠有哪些?** **如何申请投资促进?** **哪些行业受重点扶持?**
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