Thailand Board of Investment
The Thailand Board of Investment (BOI) is the primary government agency responsible for promoting foreign and domestic investment in the Kingdom. Operating under the Office of the Prime Minister, the BOI functions as both a regulatory body and a service provider, offering a sophisticated suite of tax and non-tax incentives designed to align private capital with national economic goals. As of 2026, the BOI is operating under its Five-Year Investment Promotion Strategy (2023–2027) , which marks a pivotal shift from broad manufacturing support to a more focused "New Economy" model centered on technology, green transition, and high-value services 1. The Strategic Framework: "The New Economy" The current BOI strategy is built upon three core pillars intended to elevate Thailand’s position in the global value chain: Innovation and Creativity: Transitioning from "made in Thailand" to "innovated in Thailand," with heavy incentives for R&D and dig...