BOI Promotion
Competitive tax privileges and enhanced foreign ownership for strategic projects in the Eastern Economic Corridor.
Key numbers at a glance
- Typical approval time
- 90–120 days
- Corporate tax relief
- Often 3–8 years exempt (by activity)
- Minimum investment
- Varies by activity — often 1M+ THB
- Pattaya–Chonburi
- Inside EEC — extra zone incentives
What BOI can unlock
Promoted activities may receive corporate income tax exemptions, import duty relief, and permission for foreign nationals to own land for approved projects. In Pattaya–Chonburi, tourism tech, medical wellness, and selected manufacturing clusters are commonly evaluated — each with activity-specific caps and Thai staffing ratios.
Before you apply
- BOI promotion binds you to approved capital, hiring, and production milestones. Missing targets can cancel tax privileges.
- Your BOI activity code must match real operations. A restaurant or small retail plan rarely qualifies; manufacturing, large hotels, and targeted tech projects are screened individually.
- Approval is not the finish line — annual progress reports, visa conditions, and customs filings continue for years.
Information only — not legal advice. Confirm details with licensed professionals in Thailand.
Application flow
- 01
Eligibility screening
Match your business plan to BOI activity lists (4.0 industries, tourism, digital, agro-processing).
- 02
Investment package
Capital, machinery, and job-creation commitments documented with timelines and EEC zone benefits.
- 03
BOI submission & interview
Application dossier, projections, and management interviews — often 90–120 days for approval.
- 04
Reporting & renewal
Annual progress reports, visa privileges for experts, and permit renewals tied to milestones.
Typical BOI dossier
- Detailed project description & location (EEC map coordinates if applicable)
- Financial projections (3–5 years) with capex breakdown
- Environmental and energy plans for factory or large hotel schemes
- Shareholder structure and source-of-funds statements
- Technology transfer or training plans for 4.0 activities
EEC-specific advantages
Land & property
Foreign land ownership pathways for promoted projects meeting investment floors.
Visa fast track
Work permits and expert visas streamlined for approved positions.
Customs efficiency
Duty exemptions on machinery and raw materials for manufacturing promotions.
Recommended reading order
Use this page to decide if BOI fits your project, then follow the linked guides in order.
- 1
Finish this BOI guide
Steps, dossier checklist, and compliance notes below.
- 2
Company registration
Set up or align your Thai entity before or in parallel with BOI filing.
- 3
Industry operating guide
Hotel, factory, or F&B permits that stack on top of BOI approval.
- 4
Pattaya economy data
Macro indicators for your investment memo and BOI projections.
- 5
Tax & immigration updates
Rule changes that affect promoted projects and foreign executives.
Frequently asked questions
Should I register a company before applying for BOI?
Many investors run eligibility screening first, then incorporate (or amend objectives) before the formal BOI dossier. Your advisor will choose parallel vs sequential timing.
Can a small restaurant or bar get BOI?
Usually no — BOI targets larger investment, technology, manufacturing, and strategic tourism or wellness projects. Standard F&B uses a normal Thai company plus municipal licenses.
How is BOI different from a normal Thai limited company?
A standard Ltd. can operate many businesses with Thai-majority shareholding rules. BOI adds tax and visa benefits but requires promoted activities, higher investment, and ongoing reporting.
Can foreigners own 100% of a BOI company?
For promoted activities, BOI may allow majority or full foreign shareholding where the standard Foreign Business Act would block it — subject to activity rules and conditions in your certificate.
Does BOI approval include land or condo ownership?
Promoted projects that meet investment floors may receive pathways to own land for the approved project — not automatic for every certificate. Condos still follow standard quota rules unless a specific promotion applies.
What happens if we miss investment or hiring targets?
BOI can reduce or revoke tax privileges and may affect visa benefits tied to the promotion. Corrective plans or extensions sometimes apply — document issues early with your consultant.
Do I need a BOI consultant?
Not legally required, but most Pattaya–Chonburi projects use firms that draft dossiers, map activity codes, and attend BOI interviews in Bangkok.
Are Pattaya tourism or resort projects eligible?
Some large hospitality, wellness, and tourism-tech investments qualify when they meet size, EEC, and activity-list criteria. Boutique hotels and small operators should assume standard company setup unless a formal screening says otherwise.
Where applications are handled
Pattaya investors usually work through Bangkok-based BOI consultants who file centrally and coordinate EEC add-ons.
BOI — Head Office (Bangkok)
Primary promotion applications, interviews, and certificate issuance.
Eastern Economic Corridor (EEC) Office
Zone-specific incentives for projects in Chonburi and Rayong corridors.
Department of Business Development (DBD)
Company registration and amendments aligned with your BOI certificate.
Explore more
Company Registration
Entity setup before or in parallel with BOI filing
Hotel Business Guide
EIA and hotel license layers for hospitality BOI
Pattaya Economy
Macro stats for your investment memo
Work permit guide
Expert visas after BOI approval
Immigration updates
Reporting rules for promoted-project staff
Tax & legal news
Changes affecting EEC investors
Real estate & investment
Land and project structures tied to BOI promotions