Legal Section - Doing Business

You will find here a series of summaries providing an overview of useful legal regulations, processes and legal issues for Doing Business in Thailand.

New non-tax-related incentives for legal entities that are majority foreign-owned

The BOI has approved a new measure to attract foreign investment in Thailand. The new measure will allow a legal entity that is majority foreign-owned and which has paid-up capital of at least THB 50 million to own land for setting up an office and providing residential premises for executives and foreign experts.

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New criteria for providing corporate income tax incentives to international distribution centres

The Board of Investment (“BOI”) has set out new criteria for providing corporate income tax incentives to an international distribution centre (“IDC”).

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Special Long-Term Residence visa

The Cabinet passed a resolution on 10 May 2022 regarding the criteria for a special long-term residence visa for certain types of foreigners. The goal is to entice up to 1 million wealthy foreigners and those with high levels of expertise to stay or work in Thailand.

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BOI policy to provide incentives to businesses reducing greenhouse gas emissions

As a result of the government’s policy to reach the goal of zero greenhouse gas emissions by 2065, the BOI has taken certain measures to provide incentives to businesses reducing greenhouse gas emissions, as follows:

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BOI to provide incentives to certain start-ups

As a result of the government’s policy to increase competitiveness in certain industries, such as agriculture and biotechnology, aviation, biofuel and bio-chemicals, smart electronics, digital businesses, and automobiles, the BOI will establish the Increasing Competitiveness Fund to provide incentives to 30 start-ups in the targeted industries in 2022.

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