Thailand Investment BOI & IEAT Incentives (Updated 2025 Guide)
The government aims to stimulate economic growth by offering attractive incentives to encourage investments from both local and foreign businesses. Two key government agencies that oversee, facilitate, and regulate investment are the Industrial Estate Authority of Thailand (IEAT) and the Board of Investment (BOI).
The IEAT is a state enterprise under the Ministry of Industry, tasked with implementing national industrial development policies. Its primary role includes developing industrial estates to systematically accommodate industries while ensuring environmental protection. Businesses that establish factories within industrial estates benefit from streamlined approval processes, including construction permits and factory licenses.
The BOI, another state enterprise under the Ministry of Industry, promotes Thailand as a premier investment destination. The BOI offers tax and non-tax incentives to attract investors, such as corporate tax exemptions for businesses that meet certain criteria. Foreign investors seeking to own industrial land must secure BOI approval to benefit from tax reductions and streamlined business operations.
The Royal Thai Government has actively encouraged investors to establish factories outside the Bangkok Metropolitan Region to promote regional economic balance. Additional incentives are available for industries in Zone 3, covering provinces beyond central Thailand. This strategy fosters equitable income distribution and supports long-term economic sustainability.
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