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Reference

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Primary source

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Electronics (Cat 5) share of approvals

~28%

As ofFY2024·Sources1·Primary

Electronics, electrical activities (BOI Category 5) lead the category mix — semiconductor, HDD, PCB, OEM assembly and EMS projects dominate approved capex.

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Figure in context

Electronics, electrical activities (BOI Category 5) lead the category mix — semiconductor, HDD, PCB, OEM assembly and EMS projects dominate approved capex.

Electronics, electrical activities (BOI Category 5) lead the category mix — semiconductor, HDD, PCB, OEM assembly and EMS projects dominate approved capex.

Time scope

FY2024

Source basis

Primary source

Interpretation notes

What this tells you

Electronics, electrical activities (BOI Category 5) lead the category mix — semiconductor, HDD, PCB, OEM assembly and EMS projects dominate approved capex.

What not to do with it

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

Related figures

Adjacent numbers that add context without drowning the value.

Jan-Sep 2025
THB 1.11T

BOI-promoted investment approvals

BOI annual report, BOI approval statistics, The Nation Thailand

H1 2025
~62%

EEC share of BOI approvals

BOI, EEC Office, The Nation Thailand

FY2025
10-13 years

Maximum BOI corporate income tax holiday

BOI incentive guide, EEC enhanced incentive, GENTLE LAW IBL

FY2025
EUR 750M

Pillar Two MNE revenue threshold

MOF, Revenue Dept, OECD

Report context

Thailand BOI Incentive Economics Deep Dive

Deep-dive into Thailand's BOI (Board of Investment) incentive economics — FDI package design across Category 1-8, EEC enhanced incentives, IBC, IHQ regional-HQ benefits, and Pillar Two (OECD 15% global minimum tax) implementation offset via Qualifying Refundable Tax Credit (QRTC). Headline mechanisms: 8-year corporate income tax holiday, enhanced depreciation, machinery import duty exemption, land lease, utility support, visa, work permit. Major flagship sub-programmes: EV3.5 (battery, EV, 2024-27), Future Food Category 1.5, Digital, AI incentive. BOI-promoted investment approvals ~THB 900B+ per year; Japan, China, Singapore, USA, EU top source countries. Pillar Two (Thai implementation 2025) partially offsets CIT holiday value for MNE groups >EUR 750M revenue; MOF, BOI developed QRTC, Competitiveness Enhancement Fund framework. IBC provides 15% CIT, expat personal-tax benefits. EEC offers premium incentive, land, infrastructure, visa pools, workforce programmes.

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Atlas actors in this figure's reports

Profiles covered in the report that cite this number.

Industrial Estate Authority of Thailand (IEAT)

State regulator, operator of Thai industrial estates; ~60+ estates registered; Map Ta Phut, Laem Chabang flagship state estates.

Rojana Industrial Park

Listed Thai industrial-park developer; Ayutthaya Japanese-tenant-tilted, Saraburi, Prachinburi, Rayong parks.

Amata Corporation

Chonburi-anchored industrial estate; Amata Nakorn, Amata City Rayong; Japanese-automotive client concentration.

Charoen Pokphand Foods

CP Group's agri-food flagship; FY2024 revenue ~THB 580-600B; pork, chicken, aquaculture, processed foods, pet food across 18 countries.

WHA Corporation

Thailand's largest listed industrial estate, built-to-suit warehouse operator; ~3M sqm stock.

Mae Sot Special Economic Zone (Tak SEZ)

Thai government-designated Special Economic Zone in Mae Sot, Tak Province, on the Myanmar border; promotes border-trade manufacturing, labour-intensive industry, and cross-border logistics with the Myawaddy corridor.

Electronics (Cat 5) share of approvals · Insight