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BOI adds benefits for upstream SEMICONDUCTOR manufacturing

to cover the whole supply chain.

Front-end Semiconductor such as Electronics Design, Silicon Wafers, Wafer FAB Pcb Smt

BOI adds benefits for upstream SEMICONDUCTOR manufacturing

Promoted projects will enjoy a 10-year corporate income tax exemption.

Back-end Semiconductors such as Wafer SORT, Die Bank, Assembly, IC Testing

Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.

Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.

Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of at least 500 million baht.

Promoted projects will enjoy a 3-year corporate income tax exemption with machinery investment of less than 500 million baht.

Semiconductor projects with further investment in Research&Development (R&D) will be eligible for additional corporate income tax exemption up to 5 years.

For more information, please contact: 

E-mail: head@boi.go.th

Website: www.boi.go.th

Youtube: Think Asia, Invest Thailand

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BOI adds benefits for upstream SEMICONDUCTOR manufacturing

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