Reference

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Supporting source

Maximum BOI corporate income tax holiday

10-13 years

As ofFY2025·Sources3·Supporting

The 2025 BOI activity-group framework lifts the top A1 plus corporate income tax exemption window to 10-13 years, while A1 and A2 remain capped at up to 8 years before location or merit boosters.

Figure in context

The 2025 BOI activity-group framework lifts the top A1 plus corporate income tax exemption window to 10-13 years, while A1 and A2 remain capped at up to 8 years before location or merit boosters.

The 2025 BOI activity-group framework lifts the top A1 plus corporate income tax exemption window to 10-13 years, while A1 and A2 remain capped at up to 8 years before location or merit boosters.

Time scope

FY2025

Source basis

Supporting source

Interpretation notes

What this tells you

The 2025 BOI activity-group framework lifts the top A1 plus corporate income tax exemption window to 10-13 years, while A1 and A2 remain capped at up to 8 years before location or merit boosters.

What not to do with it

Use the linked report for interpretation and keep basis differences explicit.

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Maximum BOI corporate income tax holiday · Insight