Policy update
Data centre projects: contribution plans before the tax exemption
In short
BOI announcement ป.3/2569 requires data centre projects to submit two plans setting out what the project contributes to Thailand, one on talent development and one on the local supply chain, and to complete them before the corporate income tax exemption can be used.
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01What it means for you
The compliance chain on a data centre investment gets longer. The exemption allowance cannot be drawn on until the two contribution plans are finished, so both belong in the project plan from the early stage rather than at the end.
Related
Sources
- Board of Investment (BOI) Announcement ป.3/2569 (2026-02-06), parent announcement ส.9/2568 (2025-11-14), official text
Checked against the official texts by the CTAC Thailand advisory team. We track the gazettes of the BOI, the Revenue Department, the Department of Business Development and Thai Customs every week; when an official position changes, the affected pages are updated and dated.
This page is general information based on the rules in force at the date shown. Thai BOI categories, incentive conditions and foreign-investment rules change often. Before acting on any specific project, check the latest official announcement and have a formal opinion issued on your own facts.
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中文版 · Chinese version