- within Corporate/Commercial Law topic(s)
- within Litigation, Mediation & Arbitration and Law Department Performance topic(s)
On 15 January 2026, the Thailand Board of Investment (BOI) announced a refreshed set of investment promotion measures, replacing programs that expired in 2025. These updates may be of importance to companies evaluating expansion opportunities, manufacturing upgrades, relocation decisions, or strategic joint ventures in Thailand.
Across industries, from advanced manufacturing and automation to EVs, mobility technologies, and high‑value R&D, Thailand's renewed BOI framework offers stronger tax incentives, broader eligibility, and more investment‑friendly pathways. Most measures are open for applications from the first working day of 2026 through the last working day of 2027, with some expiring earlier.
Below is a summary of each measure and its strategic relevance.
Who Stands to Benefit Most From Thailand's BOI Updates?
Companies that are likely to benefit from Thailand's BOI investment promotion measures include:
Companies should ensure their investment plans meet updated BOI criteria to maximize benefits and prevent application issues.
Originally published on 29 January, 2026
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
