Thailand BOI 2026: 100% Foreign Ownership Plus 5-Year 50% Corporate Tax Cut for Qualifying Investments

泰国BOI 2026：合格投资可享100%外资持股及5年企业所得税减半优惠

Policy Core: What Thailand Is Offering in 2026

政策核心：泰国2026年给出了什么

Thailand's Board of Investment (BOI) has confirmed its 2026 incentive framework, allowing 100% foreign ownership of promoted companies, corporate income tax (CIT) exemptions, and import duty relief on machinery and raw materials.

泰国投资促进委员会（BOI）确认了其2026年激励框架：获得促进资格的企业可实现100%外资全资持股，同时享受企业所得税减免以及机器设备、原材料的进口关税减免。

On top of the base package, a new incentive layer grants an additional five-year, 50% reduction of corporate income tax for investment projects meeting the minimum actual investment value threshold set by the BOI.

在基础优惠包之上，泰国新增了叠加激励层：实际投资额达到BOI规定门槛的项目，可额外获得为期五年、企业所得税减半（减征50%）的优惠。

What the Numbers Mean for Your Cost Structure

这些数字对成本结构意味着什么

| Cost Item 成本项 | Without BOI 无BOI资格 | With BOI 2026 获得BOI资格后 |

|--------|--------|--------|

| Foreign equity cap 外资持股上限 | Restricted in many sectors 多数行业受限 | 100% |

| Corporate income tax 企业所得税 | Standard rate 标准税率 | Exemption + 5-year 50% cut 免税期+五年减半 |

| Import duty on machinery 设备进口关税 | Applicable 正常征收 | Exempt 免征 |

Compared with locating in a market without promotion status, a qualifying manufacturer can eliminate dividend-withholding friction through full ownership and cut its tax bill by half for five consecutive years after the base exemption period.

与未获促进资格的市场相比，符合条件的制造企业不仅能通过全资持股消除控制权障碍，还能在基础免税期结束后再连续五年将税负减半。

Who Qualifies and How to Apply

谁有资格、如何申请

Eligibility is activity-based, not nationality-based: the BOI promotes sectors including electronics, EV supply chain, digital services, and high-value manufacturing. The 50% five-year reduction is reserved for projects whose actual investment value meets the BOI's minimum threshold, so capital scale matters.

资格按行业活动而非国籍划分：BOI重点促进电子、电动车供应链、数字服务和高附加值制造。五年50%减税仅限实际投资额达到BOI最低门槛的项目，因此投资规模是关键变量。

The application runs through the BOI's e-Investment portal: submit the project plan, investment amount, and technology details, then attend an interview with BOI officers. Approval timelines depend on project size, with larger investments reviewed by higher-level committees.

申请通过BOI电子投资门户提交：上传项目计划书、投资额和技术说明，随后参加BOI官员面谈。审批周期随项目规模递增，大型项目由更高级别委员会审议。

Practical Steps for Companies

企业行动步骤

- Manufacturers already in Thailand: check whether your current activity code qualifies for the five-year 50% CIT reduction and file a supplementary application if your expansion meets the investment threshold.

- 已在泰国设厂的企业：核对现有业务代码是否符合五年50%减税条件，若扩产达到投资门槛，立即提交补充申请。

- Companies selecting a site: model your tax liability under both scenarios (with and without BOI) before signing any land lease—the 100% ownership right alone often justifies the application effort.

- 正在选址的企业：签土地租约前，先按有无BOI资格两种情形测算税负——仅100%持股一项通常就值得投入申请成本。

- Companies still observing: the incentive layer tied to investment value rewards early movers with large committed capex; delaying compresses your exemption window.

- 仍在观望的企业：与投资规模挂钩的叠加优惠更有利于尽早承诺大额资本开支的先动者，拖延只会压缩免税窗口期。

Bottom Line for Going Global

对企业出海的行动结论

Step one: map your product line against the BOI's 2026 promoted activity list to confirm eligibility. Step two: size your committed investment to clear the threshold for the five-year 50% CIT reduction—this is where the real money is. Step three: file through the e-Investment portal before year-end so your exemption clock starts with the 2026 fiscal cycle. Full ownership plus a halved tax bill is a structural cost advantage that competitors without BOI status cannot match.

第一步：将产品线对照BOI 2026年促进活动清单确认资格。第二步：规划承诺投资额以跨过五年50%减税门槛——真正的收益在这里。第三步：年底前通过电子投资门户提交申请，让免税期与2026财年同步起算。全资持股加税负减半是结构性成本优势，没有BOI资格的竞争对手无法复制。