Thailand’s investment promotion landscape is entering a significant transition as the OECD’s Pillar Two Global Minimum Tax (GMT) framework begins reshaping how multinational enterprises evaluate tax incentives worldwide.
Accounting & Legal in Thailand
Thailand is rapidly transforming its investment and immigration ecosystem through the integration of Digital Work Permits (D-WP) under the BOI Single Window system. The reform reflects the government’s broader strategy to position Thailand as a regional innovation and investment hub for advanced industries, particularly in sectors such as Artificial Intelligence, semiconductors, digital services, biotechnology, and smart manufacturing.
Thailand’s Board of Investment (BOI) is fundamentally changing the way it evaluates technology investment projects in 2026. While the country continues offering some of ASEAN’s most aggressive tax incentives for advanced industries, the approval process has become significantly more selective — particularly for companies seeking prestigious Group A1 privileges.
