New BOI Incentives for Thai–Foreign Auto Parts Joint Venture 泰國BOI為泰外合資汽車零件企業提供新的優惠政策
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泰國投資促進委員會發布第 5/2569 號公告《有關促進泰外合資企業在汽車零件製造領域的投資》，該公告於 2026 年 1 月 15 日頒布。本激勵主要是為了推動汽車零組件產業升級，特別是在電動車與未來車相關領域。
其核心作法是鼓勵外國投資者與泰國本地企業以合資(“JV”)的方式共同投資，而非單獨設立外資公司，藉此促進技術轉移與在地產業發展。符合條件的投資項目可在既有BOI優惠基礎上，額外獲得最長3年的企業所得稅免稅，總上限8年。
重點摘要如下：
1. 適用投資活動
本措施適用於 BOI 投資分類中的汽車相關製造活動：
(a) 活動 3.4：引擎、設備或汽車相關零組件製造。
(b) 活動 3.5：汽車零組件製造。
2. 申請條件
為了獲得這些激勵，申請者必須符合以下門檻：
(a) 最低投資額：至少1億泰銖的資本投資，不包括土地成本和流動資金。
(b) 必須為泰國法人與外國法人之合資企業。
上述泰國企業條件
ü 泰國法人必須持有至少 20% 之註冊資本，且於整個企業所得稅豁免期間內均須維持該持股比例。
ü 泰國法人於提出申請日前，必須已設立並於汽車及零組件產業經營至少三年。
ü 泰國法人之註冊資本中，至少 60% 必須由泰國自然人持有。
3. 投資形式: 包括設立新的合資公司（JV），或將現有投資項目轉換為合資架構。就現有項目而言，該企業於取得 BOI 投資促進證書時，必須為百分之百外資所有。此外，於申請追加優惠之日，該項目之企業所得稅免稅權益，無論在免稅期間或最高免稅額度方面，均必須仍有剩餘可享之權利。
4. 主要激勵措施和福利
(a) 企業所得稅(CIT)豁免：
l 額外增加3年CIT豁免。
l 新投資項目之CIT豁免期間最長不得超過八年；現有投資項目之豁免期間最長不得超過4年。
5. 申請期限：必須於 2026 年首個工作日起至 2027 年最後一個工作日止期間內提出申請。
The Board of Investment in Thailand announced the No. 5/2569 Announcement Measure to Promote Thai–Foreign Joint Venture Investments in Automotive Parts Manufacturing Activities,[1] and the Announcement was issued on 15 January 2026. The incentives is to promote the upgrading of the automotive parts industry, particularly in the areas of electric vehicles and next-generation mobility.
The key approach is to encourage foreign investors to form joint ventures (“JV”) with Thai local companies, rather than establishing wholly foreign-owned entities, in order to facilitate technology transfer and strengthen domestic industrial development. Eligible projects are granted an additional corporate income tax exemption of up to three years on top of existing BOI incentives, with a total exemption period capped at eight years.
Key points are summarized as follows:
1. Eligible Investment Activities
This measure applies to automotive-related manufacturing activities in the BOI investment classification:
(a) Activity 3.4: Manufacturing of engines, equipment, or automotive-related components.
(b) Activity 3.5: Manufacturing of vehicle parts.
2. Requirements and Conditions
To qualify for these incentives, applicants must meet the following criteria:
(a) Minimum Investment: A capital investment of at least THB100 million, excluding cost of land and working capital.
(b) Must be a joint venture between Thai and foreign legal entities.
The conditions for the above-mentioned Thai company
ü The Thai legal entity must hold at least 20% of the registered capital, which must be maintained throughout the entire corporate income tax exemption period.
ü The Thai legal entity must have been established and operating in the automotive and parts industry for at least 3 years prior to the application submission date.
ü At least 60% of the Thai legal entity's registered capital must be held by Thai natural persons.
3. Investment Structure: Establishment of a new JV company, or conversion of an existing project into a JV structure. For existing projects, the entity must have been 100% foreign-owned at the time of BOI certificate issuance. Furthermore, on the date of application for additional privileges, the project must still have remaining corporate income tax exemption rights in terms of both duration and maximum exemption cap.
投資形式: 包括設立新的合資公司（JV），或將現有投資項目轉換為合資架構。就現有項目而言，該企業於取得 BOI 投資促進證書時，必須為百分之百外資所有。此外，於申請追加優惠之日，該項目之企業所得稅免稅權益，無論在免稅期間或最高免稅額度方面，均必須仍有剩餘可享之權利。
4. Key Incentives and Benefits
(a) Corporate Income Tax (CIT) Exemption:
l Additional 3 years of CIT exemption.
l Total exemption period capped at 8 years for new projects, or capped at 4 years for existing projects.
5. Application period: Applications must be submitted from the first working day of 2026 until the last working day of 2027.
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[1] please refer to https://www.boi.go.th/upload/content/5_2569EN.pdf for the English version.
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