Thailand is entering a new phase of investment promotion policy. Under the latest direction introduced by the Thailand Board of Investment (“BOI”), foreign manufacturers seeking enhanced tax incentives will no longer be evaluated solely on production capacity or export potential. Instead, the government is increasingly focusing on whether multinational groups are prepared to relocate strategic business functions into Thailand alongside their manufacturing operations.
Accounting & Legal in Thailand
Thailand’s Board of Investment (“BOI”) has introduced a significant change to its post-approval compliance framework under Board Announcement No. 8/2569. The previous bi-annual project progress reporting system has now been replaced with mandatory quarterly submissions through the BOI e-Monitoring platform.
Thailand’s foreign investment landscape is entering one of its most significant regulatory shifts in recent years. Effective from 1 April 2026, the Department of Business Development (“DBD”) officially implemented DBD Order No. 1/2569, introducing stricter scrutiny over company ownership structures involving foreign participation.
