BOI General Investment Promotion (Activity Groups A1+/A1/A2/A3/A4/B)
Funds promoted investment in Thailand by reducing tax and import costs for eligible projects.
BOI General Investment Promotion is the core investment-promotion route of the Thailand Board of Investment. It sorts projects into activity groups A1+, A1, A2, A3, A4, and B according to technology level and economic impact, with promotion certificates issued through the e-Investment Promotion system. The main benefit is corporate income tax exemption, with A1+ through A4 receiving 3 to 13 years depending on the activity and B receiving non-tax privileges instead of CIT relief. All promoted projects also get import-duty exemptions on machinery and on imported inputs for export production, while the highest-priority activities, such as semiconductor wafer fabs, advanced electronics, and next-generation automotive, can reach the longest exemption bands. The record also notes a minimum capital investment of THB 1 million, excluding land and working capital. BOI uses the program to steer capital toward technologies with clear industrial impact and to move qualified projects quickly, with certificates issued within about 10 working days once documents are complete. The strongest fit is a company prepared to build in Thailand, document its technology case carefully, and choose an activity group that matches the project's economic value. This is not a cash-grant route; it is a tax and customs incentive package anchored in a formal promotion certificate.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.