Written in January 2026; the rules may have changed since.
The Thailand Board of Investment (BOI) has officially clarified and widened the list of IT activities that can receive investment incentives. This isn’t about hardware. It’s about software and digital products with high added value.
Which IT businesses the BOI now supports
- software development;
- SaaS platforms and cloud services;
- AI solutions, machine learning and data analytics;
- digital platforms and marketplaces;
- fintech and enterprise systems;
- IT outsourcing and contract development;
- cybersecurity and infrastructure services.
The emphasis is on service exports, intellectual property and real development, not resale.
What incentives the BOI gives IT companies
- exemption from corporate income tax (up to 8 years, depending on the project category);
- the option of 100% foreign ownership of the company;
- easier access to work visas and work permits;
- support for hiring foreign specialists;
- fewer regulatory barriers to starting a business.
What this means in practice
- Thailand is officially competing with Singapore and Vietnam for IT companies.
- The BOI is no longer a tool just for factories and industrial estates.
- The country is betting on software, AI and the service economy, not only on tourism.
An important caveat
The BOI does not support “empty” companies that exist only on paper.
You need a real team, development or a service based in Thailand, a clear business model, and a contribution to the economy and to service exports.
The BOI is sending the market a clear signal: Thailand wants more than IT nomads. It wants fully fledged product and service IT businesses, with development, teams and a long-term presence. How to set up a company with foreign shareholders is covered in “Registering a company in Thailand as a foreigner”.
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