|
|
|
| Incentives and Criteria of The BOI |
|
Privileges of BOI Zone 1
| 1. Corporate income tax exemption for 3 years. |
2. 50% Reduction of import duty on machinery that is subject
to import duty of not less tan 10% |
3. Exemption of import duty and tax on raw or essential materials use
in the manufacturing of exports products for 1 year. |
| 4. Permission to own land to carry out promoted activities. | |
Free Zone
|
1. Import tax free for import materials to be entered to the Kingdom
and into Free Zone for commencing industrial,commercial and other
enterprise to be gaining benefit for Thailand’s economic. |
|
2. Import tax free for imported product, machine, Equipment Tool and
Utility and essential parts necessity for industrial or commercial. |
| 3. Export tax exemption for export finished product from Free Zone |
| 4. No limitation of quantity for export and time of privileges. |
|
5. Zero number value add tax shall be subjected for calculations for
imported goods and enter in Free Zone ,export tax required goods
or export tax exemption goods by virtue of Customs act. | |
Privilege BOI Zone 3
| 1. Corporate income tax exemption for 8 years. |
2. Reduction of corporate income tax by 50% for 5 years after the
first exemption period. |
| 3. Exemption taxes and duty on machineries |
4. Exemption of import duty and tax on raw or essential material for
the manufacture of exports for 5 years. |
5. 75% reduction of import duty and tax on raw or essential materials
of the manufacture of domestic sales for 5 years. |
6. Allowance to double the cost of transportation, electricity, and water
supply for deduction from taxable corporate income from the date
of income earning. |
7. Allowance to deduct from net profit up to 25%of investment in the costs
of installing infrastructure facilities for 10 years. |
| 8. Permission to for Foreigner Company to own land. | | | |
|
|
|
|
|
|
|
|
|
|
|
|
