Category 8.1.1 sits under Section 8 (Digital Industry), sub-category 8.1 (Digital Technology), in the Thailand Board of Investment’s current activity list. It is the BOI’s incentive for companies that build new software, digital platforms, or digital content in Thailand, and it carries incentive tier A2: an 8-year corporate income tax exemption, capped at the project’s actual qualifying expenditure, plus the standard non-tax benefits attached to that tier.
Where it fits in the BOI system
The BOI grades every promoted activity into a tier, from A1+ down to B, and the tier determines the incentive package.
Founders and companies building a proprietary SaaS platform, mobile app, game, AI tool, or digital content product, with the development work genuinely carried out in Thailand. BOI promotion under this category is also the practical route many foreign-owned software companies use to operate without the shareholding restrictions that would otherwise apply under the Foreign Business Act; while this isn’t listed as a separate line item in the incentive package itself, it is the reason foreign founders pursue BOI promotion for a Thai software entity in the first place.
Eligibility
- Investment capital of at least THB 1,500,000 per year, calculated from the salary expenses of Thai IT personnel additionally employed after applying for promotion, and/or temporarily employed Thai IT personnel.
- A genuine development process for the software, platform, or content, carried out in Thailand, as specified by the Office.
- Retail and wholesale sales of any product type are excluded from the promoted scope.
- The CIT exemption cap is set annually at 100% of actual expenditure incurred in the year of application, across four items only: salaries for newly hired Thai IT personnel, salaries for temporarily employed Thai IT personnel, training courses related to IT development for Thai staff, and costs of obtaining ISO 29110 or CMMI Level 2+ (or equivalent international) certification.
- Existing or used machinery may be used; this is not restricted to development activities, it applies to 8.1.2 as well.
- Full operations must commence within 12 months of the promotion certificate being issued, with no extension available.
- No extension of the machinery import deadline is available either.
Practical note
Before filing, confirm which of 8.1.1 actually matches the product roadmap: the category cannot be changed after promotion is granted, and describing improvement work as new development to chase the CIT exemption invites rejection or a compliance problem later. The Thai IT salary threshold also needs planning against the hiring timeline; salaries only count if the relevant staff are hired after the application is filed, so a company that hires ahead of filing risks falling short of the THB 1.5 million floor in year one.
This article is provided for general informational purposes only and does not constitute legal advice. It reflects the Thailand Board of Investment’s Investment Promotion Guide and related notifications as of the date of publication. BOI criteria, incentive tiers, and application procedures are subject to change without notice, and Wlaw International accepts no obligation to update this article after publication. Reading this article does not create an attorney-client relationship between the reader and Wlaw International. Eligibility under Category 8.1.1 depends on the specific facts of each project, and a formal assessment should be obtained before relying on any point discussed here. For advice on a specific matter, please contact Wlaw International directly.
BOI Application Support from W Law International
If you are developing software, a digital platform, or digital content in Thailand, W Law International can assist with your BOI promotion application. Our team can help assess the appropriate activity category and eligibility requirements, prepare the application documents, and follow the application through the review process.
Contact W Law International to discuss BOI promotion for your business.
Call 020556212
Email : contact@w-lawthai.com
Line @wlaw
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