For decades, Thailand’s investment promotion strategy relied heavily on corporate income tax holidays and import duty exemptions to attract foreign direct investment. However, the global investment landscape is rapidly evolving. Advanced industries are no longer driven solely by tax efficiency; they increasingly depend on access to high-quality talent, applied research capabilities, and industrial innovation ecosystems.
Accounting & Legal in Thailand
Thailand’s New Investment Doctrine: From Factory Relocation to Strategic Ecosystem Transfer
Effective from 30 March 2026, BOI-promoted companies are no longer permitted to follow the old February and July reporting cycle. Under the revised framework, every promoted project must now submit progress reports through the BOI’s e-Monitoring platform on a quarterly basis, covering the periods ending in March, June, September, and December. Each submission must generally be completed within 60 days after the end of the relevant quarter.
