BOI for SMEs in Thailand (Update in 2026) >>>
Option 1
SMEs can be promote BOI which have 3 conditions as following below.
1. The minimum investment for SMEs is 500,000 baht (excluding land costs and working capital). As long as you have a actual investment plan, SMEs are eligible to apply for investment promotion immediately.
2. Projects applying for BOI incentives must invest in new machinery within the project but SMEs can use a machinery which is used machine within the country is permitted in the project, with a value not exceeding 10 million baht.
3.Your companies have to SMEs which have to getting 2 conditions are
3.1 At least 51% of the shares must be held by Thai citizens.
3.2 Total business revenue (including all operations) must not exceed 500 million baht per year (for the first 3 years).
If your companies are approved from BOI, your companies will receive the following tax benefits:
(1) Excluding import duties on machinery.
(2) Exempt from corporate income tax, up to 200% of the investment amount (excluding land costs and working capital).
Option 2
SMEs which not promote from BOI but SMEs would like to invest in upgrading production efficiency.
BOI has special measures to upgrade SMEs by improving production efficiency in existing projects within the scope defined by the BOI.
This includes upgrading to Industry 4.0, automating machinery, or using renewable energy to reduce environmental impact. The investment amounting is 500,000 baht for efficiency improvements.
If your companies are approved from BOI, your companies will receive an additional 5 years exemption from Corporate Income Tax.
For more information, please find into BOI website.
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