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UnionSPACE
BOI investment promotion & company setup · Thailand

Find out whether your Thailand business may qualify for BOI promotion.

UnionSPACE helps foreign investors assess BOI eligibility, potential 100% foreign ownership, tax and non-tax incentive opportunities, project requirements and the appropriate Thailand company structure before you incorporate, invest or make irreversible commitments.

100% Foreign Ownership Potential · Corporate Tax Incentives · Import Duty Benefits · Foreign Expert Framework
Independent private-sector advisory. UnionSPACE is not the Thailand Board of Investment, OSOS or another government authority. BOI eligibility, incentives and approvals are determined by the responsible authority.
UnionSPACE BOI investment and company setup advisory team in Bangkok Thailand
Bangkok-Based TeamLocal investment and company support
Supporting Investors Since 2018Thailand market-entry experience
Multilingual SupportEnglish · 中文 · ไทย + more
From Setup to OperationsCompany · office · tax · visa · compliance
Why investors explore BOI

BOI promotion can change how a foreign investor structures and operates in Thailand.

Depending on the promoted activity and the approved project, BOI promotion may provide access to valuable tax and non-tax privileges. The exact benefits depend on the activity, project facts and promotion-certificate conditions.

100% foreign ownership potential

Certain promoted activities may support a foreign-owned Thailand company subject to applicable laws and project conditions.

Corporate tax incentives

Qualifying promoted income may receive corporate income-tax incentives depending on activity classification and incentive group.

Import-duty benefits

Qualifying projects may receive import-duty incentives for eligible machinery, raw materials or essential materials.

Foreign specialists

Promotion may provide a framework for eligible foreign skilled workers and experts, subject to the relevant official processes.

Land-related privileges

Certain promoted projects may receive land-related rights within the applicable investment-promotion framework.

Additional investment incentives

Activity, location and merit-based incentives may apply depending on the specific project and current BOI policy.

Which benefits could be relevant to your project?

Start with your actual business activity, investment and operating plan. We can identify the BOI questions that should be resolved before you commit to a structure.

Could your business qualify?

Start with what the Thailand project will actually do.

BOI eligibility is activity-specific. A company name or broad company objective is not enough. We assess the actual products, services, process, technology, investment and operating model.

Manufacturing

Industrial production, machinery, electronics, food processing, advanced materials and other qualifying manufacturing projects.

Software & Digital

Software development, digital platforms, technology services and other potentially eligible digital activities.

Technology & Innovation

R&D, engineering, automation, biotechnology, advanced technology and innovation-driven projects.

International Business

Certain regional, trade, logistics and international business activities may fall within current promotion measures.

Services

Specific technical, professional, support or high-value service activities may qualify where current activity conditions are met.

Other Investment Projects

Not sure where your business fits? Send us the business model and we can identify the eligibility questions worth checking.

Structure before commitment

Don't incorporate first and hope for BOI approval later.

BOI promotion applies to an investment project carried on by a company. Incorporating a Thai company does not by itself create BOI status.

Your business activity, ownership, investment timing, machinery, staffing, premises and operating model can affect the promotion strategy. Reviewing these issues before irreversible commitments are made can reduce structural rework later.

  • Does the activity appear promotable?
  • Which BOI category may be relevant?
  • Could 100% foreign ownership be available?
  • What investment conditions may apply?
  • Which incentive areas may be relevant?
  • Can an existing Thai company potentially be used?
  • What evidence will the project need?
  • How should the company and BOI project fit together?
Preliminary eligibility review

Know the likely pathway before committing significant time or capital.

We review the proposed project as a commercial and operational whole, then identify the BOI eligibility questions, structural considerations and evidence gaps that should be resolved next.

What we review

  • Products, services and actual Thailand business activity
  • Production, service process and technology
  • Expected project investment and machinery
  • Shareholders, ownership and governance
  • Staffing and foreign specialist requirements
  • Location, premises and operating assumptions
  • Customers, revenue model and value creation
  • Existing company or planned incorporation structure

What the review helps clarify

  • Likely promoted-activity pathway to investigate
  • Important project-specific eligibility conditions
  • Foreign-ownership and company-structure considerations
  • Potential tax and non-tax incentive categories
  • Information, evidence and implementation gaps
  • Recommended next steps before an application is prepared
How it works

From initial project check to implementation in Thailand.

UnionSPACE's role is to assess, prepare and coordinate agreed professional work. The Thailand Board of Investment independently evaluates and decides official applications.

01

Tell us about your project

Share your activity, products or services, process, investment plan, ownership, staffing, location and intended Thailand operations.

02

BOI eligibility review

We compare the project with current promoted activities and identify key eligibility conditions, structural issues and evidence gaps.

03

Recommended structure & next steps

We set out the likely pathway, important assumptions, project-readiness issues and the professional work required if you decide to proceed.

04

Application & implementation support

Where engaged, we support agreed application preparation, coordination and implementation around the actual BOI decision and promotion conditions.

UnionSPACE advantage

From BOI strategy to an operating Thailand company.

BOI promotion is only one part of establishing the Thailand operation. UnionSPACE can coordinate the wider business setup around the promoted project so investors do not need to assemble a separate provider for every operational step.

Company incorporation

Coordinate the company structure and incorporation steps around the intended investment project.

Registered business office

Local office solutions for eligible business registration and ongoing operations.

Accounting & tax

Local bookkeeping, tax filing and corporate compliance support after setup.

Visa & work permit support

Coordinate eligible immigration and employment-related processes for foreign personnel.

Serviced office & workspace

Physical Bangkok workspace, meeting rooms and office infrastructure for local operations.

Corporate compliance

Ongoing company, accounting and operational support as the Thailand business develops.

One local team from project assessment to business operations.

Tell us what you plan to do in Thailand and where you are in the process. We can identify which BOI, incorporation and operational workstreams should be addressed first.

Clear responsibilities

We assess and prepare. The BOI evaluates and decides.

UnionSPACE can assess readiness, organise the business case, coordinate specialists and prepare agreed materials. We do not claim authority to grant promotion or promise access to a government benefit.

Approval, incentive scope, certificate conditions, processing time, tax treatment and acceptance of a particular ownership structure depend on the project, applicable laws and official review.

Professional fees, translations, feasibility work, technical studies, third-party charges and estimated government fees are separated in writing. Government charges and official requirements may change.

Common questions

What foreign investors usually want to know first

Can a BOI-promoted company be 100% foreign owned?
Potentially, depending on the promoted activity, the Foreign Business Act classification, other applicable laws and any project-specific BOI condition. The current BOI guide states that projects in Foreign Business Act Lists Two and Three generally have no BOI equity restriction unless another law or activity condition provides otherwise. The actual structure should be assessed before incorporation.
Does my business qualify for BOI promotion?
Eligibility depends on the actual products or services, process, technology, investment and operating conditions fitting a current promoted activity. A broad company objective or use of terms such as “technology,” “digital” or “manufacturing” does not by itself establish eligibility.
What is the general minimum project investment?
The BOI's 2026 guide states a general minimum investment of THB 1 million per project, excluding land and working capital, unless the relevant activity specifies otherwise. Knowledge-based activities may use a minimum annual salary-expense criterion. Activity-specific conditions must always be checked.
Does BOI promotion automatically provide a corporate tax exemption?
No. Incentives vary by activity group, project characteristics, location, merit and certificate conditions. Some promoted activities receive non-tax incentives without the same corporate income-tax treatment as other activities.
Can an existing Thai company apply?
Potentially. A new project, expansion or other eligible measure may be considered depending on the facts and current BOI rules. Existing operations, assets, revenue, machinery and the timing of investment should be reviewed first.
How long will the BOI process take?
We provide a working estimate only after reviewing the activity and project readiness. Timing can depend on project value, complexity, evidence, interview questions, clarifications and the BOI's review. No official processing period is guaranteed.
Check your project first

Find out whether your Thailand project may qualify for BOI.

Send us a short description of what the company will actually do in Thailand. If available, include your products or services, investment, ownership, employees, location, machinery or technology and intended start date.

Useful information to send

  • Business activity, products or services
  • Estimated Thailand investment
  • Preferred ownership structure
  • Expected employees and foreign specialists
  • Location, machinery or technology, if relevant
  • Current stage and target start date

Call (+66) 02 036 0600 · Monday–Friday, 9:00–18:00 Bangkok time.

Official references

Confirm current BOI activities and conditions at the source.

The BOI Investment Promotion Guide 2026 publishes current policies, general criteria, incentive frameworks, application procedures and eligible activities. The One Start One Stop Investment Center also publishes official investment and company-establishment information.

The linked resources are maintained by the Thailand Board of Investment. UnionSPACE does not control their content or official requirements.

Check Eligibility WhatsApp

Contact Our Multilingual Team in Thailand

Our team speaks English, Chinese (Mandarin), Russian, Kazakh, Burmese, Thai, and Indonesian — Monday to Friday, 9AM–6PM Bangkok time.

Get in Touch

Leave us a message and a UnionSPACE representative will contact you within 12 hours.

Location

Suite 201 - Level 2, 29 Sukhumvit Soi 39, Phrom Phong, Bangkok 10110, Thailand

Open Hours

Local Team. Regional Reach. One Accountable Partner

Free Initial Consultation Available

Tell us what the business will do, who will own it and how you plan to operate in Thailand. Our Bangkok advisory team will identify the lawful structures available and explain the practical cost and consequences of each.

  • A written structural recommendation
  • Consultation fee confirmed before booking
  • Advice available in seven languages
Arrange a consultation Email the advisory team

Prefer to speak directly? Call (+66) 02 1188 988
Monday–Friday, 9:00–18:00 Bangkok time.