Policy update
Border special economic zones: corporate income tax cut from 20% to 10%
In short
The Revenue Department has issued Director-General Notification No. 468, which puts the income tax relief for the border special economic zones into effect: a company that meets the conditions pays 10% corporate income tax for ten consecutive accounting periods, where the general rate is 20%.
Preparing to enter Thailand
01What it means for you
A company setting up in a border-province special economic zone now has one more tax route open to it. Whether to take that route or take BOI promotion, and how the two fit together, is not decided from the rate alone — it has to come out of a calculation across the whole project.
Related
Sources
- Revenue Department, Director-General Notification No. 468 (2026-03-19), implementing Royal Decree 803/2568, 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.
Have our advisers check what this one means for you
The same notification lands differently on a company that already holds a certificate, one that is still applying, and an exporter.
中文版 · Chinese version