Investment PromotionGovernment & regulators

BoI Semiconductor / OSAT Packaging Programme

BoI Semiconductor / OSAT Packaging Programme is the Board of Investment of Thailand's targeted investment-promotion programme for semiconductor outsourced-assembly-and-test (OSAT) packaging capacity in Thailand. Provides tier-A tax holidays, customs-duty exemptions, and Smart Visa privileges for eligible OSAT investments. Targets capacity build-out at Hana Microelectronics, Stars Microelectronics, KCE Electronics, Cal-Comp, SVI, and inbound OSAT investors (ASE Holdings, Amkor, JCET). Aligned with Thailand's national semiconductor strategy and EEC tier-2 industrial-park positioning.

Profile overview

BoI Semiconductor / OSAT Packaging Programme is the Board of Investment of Thailand's targeted investment-promotion programme for semiconductor outsourced-assembly-and-test (OSAT) packaging capacity in Thailand. Provides tier-A tax holidays, customs-duty exemptions, and Smart Visa privileges for eligible OSAT investments. Targets capacity build-out at Hana Microelectronics, Stars Microelectronics, KCE Electronics, Cal-Comp, SVI, and inbound OSAT investors (ASE Holdings, Amkor, JCET). Aligned with Thailand's national semiconductor strategy and EEC tier-2 industrial-park positioning.

Public-record references
Data as of: 2024-2026

Programs

OSAT incentives

Tier-A OSAT packaging incentives

Tier-A BOI incentives covering 8-year corporate-income-tax holiday, 100% import-duty exemption on machinery and raw materials, and land-ownership rights for eligible OSAT investors. Targets ASE Holdings, Amkor, JCET, and equivalent OSAT operators.

Smart Visa

Talent visa for semiconductor engineers

Smart Visa S-type visa pathway enables foreign semiconductor engineers and executives to relocate to Thailand without work-permit restrictions. Critical for attracting OSAT engineering talent from Taiwan, South Korea, and Japan.

EEC zone

EEC semiconductor-cluster positioning

OSAT packaging investments are steered toward the Eastern Economic Corridor (Chonburi, Rayong, Chachoengsao) where industrial-estate infrastructure, port access, and BOI bonded-zone benefits align for export-oriented packaging operations.

Key OSAT operators in Thailand

Hana Microelectronics

Parent origin

Thailand (SET:HANA)

Products packaged

IC packaging, PCB assembly

BOI incentive status

Long-term BOI promoted

Stars Microelectronics

Parent origin

Thailand (SET:SMT)

Products packaged

IC packaging, EMS

BOI incentive status

BOI promoted

SVI PCL

Parent origin

Thailand (SET:SVI)

Products packaged

SMT, EMS, packaging

BOI incentive status

BOI promoted

ASE Holdings Thailand

Parent origin

Taiwan

Products packaged

Advanced IC packaging (flip-chip, SiP)

BOI incentive status

BOI tier-A eligible

Watchpoints 2025–2026

US-China tariffs

Supply-chain diversification tailwind

US Section 301 tariffs on Chinese semiconductors and CHIPS Act restrictions are accelerating OSAT capacity diversification away from China. Thailand BOI OSAT incentives are directly positioned to capture this realignment.

Advanced packaging

Chiplet and SiP capability gap

Thailand's OSAT base is concentrated in mature wire-bonding and QFP packaging. Advanced packaging (chiplet integration, System-in-Package, 2.5D/3D IC) requires significant R&D and capital investment that most Thai OSATs lack.

Talent

Semiconductor engineer shortage

Thailand faces a structural shortage of semiconductor process and packaging engineers. BOI Smart Visa and KKU/Chulalongkorn semiconductor engineering programme expansion are insufficient for the scale of inbound OSAT investment demand.

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BoI Semiconductor / OSAT Packaging Programme - Market Atlas Β· Insight