BOI Eastern Economic Corridor (EEC) Promotion

BOI Eastern Economic Corridor (EEC) Promotion

Offers tax incentive extensions in Thailand's Eastern Economic Corridor for qualifying investors expanding activity there.

The BOI Eastern Economic Corridor (EEC) Promotion is a location-based incentive layer administered by Thailand's Board of Investment that adds up to two additional years of corporate income tax (CIT) exemption for investors who site qualifying projects within one of Thailand's three EEC provinces: Rayong, Chonburi, or Chachoengsao. These provinces collectively form the Eastern Economic Corridor, a special economic development zone on Thailand's eastern seaboard established to attract advanced manufacturing and technology investment. The EEC layer functions as an add-on to the standard BOI activity-group incentive regime and cannot be claimed independently.

Under the standard BOI framework, CIT exemption periods range from three years for Group A4 activities to up to thirteen years (uncapped) for Group A1+ activities such as wafer fabrication. The EEC add-on extends these base periods by up to two additional years, bringing the maximum combined CIT-free period for projects located in the EEC provinces to fifteen years for the highest-priority activity groups. The broader BOI framework also provides import duty exemptions on machinery and raw materials for export production, and selected investors can access the THB 10 billion Competitiveness Enhancement Fund for additional subsidies. As of 2026, BOI is transitioning to a Qualified Refundable Tax Credit (QRTC) system to maintain compliance with the OECD Pillar Two 15 percent global minimum tax for affected multinational groups.

Eligible investors must be applying for BOI promotion in an activity category under Thailand's eligible activities list, with operations physically located within Rayong, Chonburi, or Chachoengsao. For-profit entities of any nationality may apply; the BOI application is submitted through the Thailand FastPass e-services portal at boi.go.th, with the EEC location benefit automatically assessed during the standard BOI promotion review. The Board of Investment can be reached at (+66) 2 553 8111 or head@boi.go.th for programme guidance.