Can a service business get BOI promotion?
Yes, but the promotable list is much narrower than for manufacturing, and it is concentrated in software and digital services, research and development, engineering design and a handful of other knowledge services. A trade and investment support office (TISO) is promotable too but gets non-tax benefits only, and an ordinary restaurant, agency, consultancy or shop is generally not promotable at all.
Last reviewed 19 October 2026
The BOI promotes a published list of activities, each with its own conditions and incentive group, and the question is never “is my company promotable” but “which activity line does my project fit”. For service businesses the realistic homes look like this.
| Route | Who fits it | What you get |
|---|---|---|
| Software and digital services | Companies developing software or digital services in Thailand with Thai-based staff | A real tax holiday. Knowledge-based activities are measured on salary expense rather than machinery: the minimum investment test becomes a minimum annual salary bill for the Thai-based team (historically 1.5 million baht a year) instead of capital equipment. |
| Research and development, engineering design, scientific laboratories | Companies doing genuine technical work in Thailand | Among the longest holidays on the list, uncapped in the top tier. |
| Trade and investment support office (TISO) | A services hub supporting affiliates or clients: back office, sourcing, technical support, regional services | Non-tax incentives only: full foreign ownership, land, and BOI-regime visas and work permits. No corporate income tax holiday. |
| International business centre (IBC) | A headquarters entity servicing affiliated companies | The reduced corporate tax rates (8%, 5% or 3% on qualifying service income, by level of Thai spending) come from the Revenue Department, not the BOI; the BOI side of an IBC is non-tax. |
Who generally does not qualify
- Businesses serving walk-in consumers: restaurants, salons, retail, most tourism.
- General consulting, marketing and agency work with no technical or regional-hub character.
- Plain e-commerce selling: the activity has appeared on and off the list over the years, but with thin or no tax incentives. Treat any claim that your shop is promotable as something to verify against the current list, line by line.
What consultants charge for an application, and why almost none of them publish it, is on the BOI cost page. If you want the eligibility question answered against your actual business, three firms will quote on it, and the first thing each will tell you is the activity line they would file under.
Related questions
- What does BOI promotion actually get you?
- BOI, LTR or SMART visa: which one fits your situation?
- Can an existing Thai company get BOI promotion?
Sources
- BOI FAQ: minimum investment and salary-based test for knowledge activities (official PDF)
- PwC Worldwide Tax Summaries, Thailand: IBC reduced rates and BOI incentive groups
- BOI: A Guide to the Board of Investment, introduction
This is general information about how a filing works, not accounting or tax advice for your company. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.