Thailand BOI guide
BOI Thailand for foreigners
For foreign investors, the non-tax privileges around ownership, land and staff often matter more than tax holidays.
Foreign shareholding
Many activities open to promotion allow foreign majority or 100% foreign shareholding. This is the reason a large share of foreign-owned operating companies in Thailand pursue promotion rather than relying on nominee-style arrangements, which are unlawful and carry serious consequences.
Land and premises
Promoted companies may be permitted to own land for the promoted project in defined cases. This is project-specific and conditional; it does not create general foreign land ownership rights.
Skilled staff
The One Stop Service and e-Expert systems used for promoted projects make bringing technical and management staff more workable than the standard quota route. Positions must still be justified.
BOI eligibility depends on the specific activity, project and current regulations. This page provides general information and is not official BOI advice.