🇹🇭 Thailand · Investment
Foreign investment rules, incentives, investment promotion agencies, and restricted sectors.
Quick answer
Thailand attracts foreign investment through the Board of Investment (BOI), which grants incentives and can lift foreign-ownership limits. The Foreign Business Act restricts many services to minority foreign ownership unless BOI-promoted or licensed. Capital and profits repatriate through banks under Bank of Thailand rules; BOI projects enjoy tax holidays.
Foreign investment in Thailand is promoted by the Board of Investment (BOI), which grants incentives and can ease foreign-ownership limits.
- The BOI grants tax and non-tax incentives to promoted activities.
- BOI promotion can allow majority foreign ownership and land holding.
- Most manufacturing and many services are open with BOI support.
Step-by-step
- 1
Check the Foreign Business Act
Many service businesses are restricted to 49% foreign ownership unless you obtain BOI promotion or a Foreign Business Licence.
- 2
Seek BOI promotion
Apply to the Board of Investment for promotion, which can allow majority foreign ownership and grant tax and non-tax incentives.
- 3
Choose your vehicle and register
Register a Thai limited company with the Department of Business Development and obtain tax and VAT registration.
- 4
Access incentives and zones
BOI-promoted projects can get corporate-tax holidays, import-duty exemptions and Eastern Economic Corridor (EEC) benefits.
- 5
Handle capital and repatriation
Bring in investment capital through banks and repatriate dividends and profits under Bank of Thailand foreign-exchange rules.
- 6
Meet reporting and protections
Meet BOI conditions and keep corporate/tax filings; Thailand’s treaties and BOI guarantees protect investors.
Checklist
- Foreign Business Act ownership check
- BOI promotion (majority ownership + incentives)
- Thai limited company (DBD) + tax/VAT
- Tax holidays + EEC benefits (BOI projects)
- Bank of Thailand FX rules (capital + dividends)
- BOI conditions + corporate/tax filings
- Investment-treaty / BOI protection
- CTA to .com/.ai for AI-assisted planning
Official authorities
- Board of Investment (BOI)
National investment promotion agency.
Frequently asked questions
Can foreigners own 100% of a Thai company?
Often only up to 49% for restricted services under the Foreign Business Act — but BOI promotion or a Foreign Business Licence can allow majority or full ownership.
What is the BOI?
The Board of Investment, which promotes and grants tax and non-tax incentives to qualifying projects, and can permit majority foreign ownership.
Can I repatriate profits from Thailand?
Yes — dividends, profits and capital repatriate through banks under Bank of Thailand rules (withholding tax may apply to dividends).
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- Royal Thai Government — Official portal of the Royal Thai Government
- Thai Immigration Bureau — Visas, 90-day reporting, and re-entry permits
- Revenue Department — Thai personal income tax and VAT
- Board of Investment (BOI) — Foreign-investment incentives and the LTR long-term visa