Thailand’s Board of Investment (BOI) is significantly tightening its approach toward technology-driven investment promotion in 2026, with Artificial Intelligence (AI) becoming one of the highest-priority sectors under the enhanced Group A1 incentive category. While the incentive package remains highly attractive — offering an uncapped 8-year Corporate Income Tax (CIT) exemption followed by a 50% reduction for an additional five years — the qualification process has become substantially more rigorous.
Accounting & Legal in Thailand
Thailand’s industrial policy is undergoing a significant transformation in 2026. For decades, the country’s investment promotion framework largely prioritized foreign direct investment, export generation, and manufacturing expansion. Today, however, regulators are demanding something far more substantial: measurable domestic economic participation.
Thailand’s Board of Investment (BOI) is fundamentally reshaping the country’s electronics investment strategy. For more than two decades, Thailand positioned itself as a regional manufacturing hub for downstream electronics production, particularly in assembly, testing, and packaging (ATP) operations. However, recent policy direction shows a decisive transition toward attracting upstream semiconductor activities, especially wafer fabrication, integrated circuit (IC) design, advanced substrate technologies, and high-value microelectronics infrastructure.
