Thailand BOI guide
BOI hotel investment
Hotel-related promotion has existed in various forms, with conditions tied to standard, size and location.
Accommodation is treated carefully
Thailand's promotion policy for hotels has changed repeatedly and has generally been tied to project standard, room count, investment level and sometimes location. Some periods and zones have been excluded entirely.
Because of this, a hotel investor should never assume promotion is available. Check the current announcement for accommodation activities before building it into a financial model.
The practical questions
Most hotel projects turn on land tenure, hotel licence feasibility, building compliance and operating structure long before incentives matter. Promotion is an optimisation, not the foundation of the deal.
- Is the land ownership or lease structure sound and registrable?
- Can a hotel licence realistically be obtained for the building?
- Is the operating entity structured lawfully for foreign involvement?
- Does the model work with no incentives at all?
Frequently asked questions
- Can I get BOI promotion for a small villa rental business?
- Generally no. Small-scale accommodation and rental operations typically fall outside promoted activity criteria and may face licensing issues of their own.
BOI eligibility depends on the specific activity, project and current regulations. This page provides general information and is not official BOI advice.