Reference
·Primary source
BOI Section 8 EV-logistics incentive package
10-year tax holiday, 0% import duty
The BOI Section 8 EV-logistics activity (effective 2026-2027) provides a 10-year corporate income tax exemption for qualifying logistics operators undertaking EV-fleet conversion or building green-warehouse capacity inside designated industrial estates. Additional mechanics: 0% import duty on EV trucks, EV vans, and EV charging hardware; 50% capex tax credit on charger network deployment at logistics parks; accelerated depreciation for solar rooftop installations on cold-chain and ambient warehouse roofs. Qualifying activities must demonstrate Scope 1 emission reduction versus baseline plus a documented carbon-attribution framework (T-VER, ISO 14064, or equivalent third-party verification).
Figure in context
The BOI Section 8 EV-logistics activity (effective 2026-2027) provides a 10-year corporate income tax exemption for qualifying logistics operators undertaking EV-fleet conversion or building green-warehouse capacity inside designated industrial estates. Additional mechanics: 0% import duty on EV trucks, EV vans, and EV charging hardware; 50% capex tax credit on charger network deployment at logistics parks; accelerated depreciation for solar rooftop installations on cold-chain and ambient warehouse roofs. Qualifying activities must demonstrate Scope 1 emission reduction versus baseline plus a documented carbon-attribution framework (T-VER, ISO 14064, or equivalent third-party verification).
The BOI Section 8 EV-logistics activity (effective 2026-2027) provides a 10-year corporate income tax exemption for qualifying logistics operators undertaking EV-fleet conversion or building green-warehouse capacity inside designated industrial estates. Additional mechanics: 0% import duty on EV trucks, EV vans, and EV charging hardware; 50% capex tax credit on charger network deployment at logistics parks; accelerated depreciation for solar rooftop installations on cold-chain and ambient warehouse roofs. Qualifying activities must demonstrate Scope 1 emission reduction versus baseline plus a documented carbon-attribution framework (T-VER, ISO 14064, or equivalent third-party verification).
Time scope
2026-2027 promotion window
Source basis
Primary source
Interpretation notes
What this tells you
The BOI Section 8 EV-logistics activity (effective 2026-2027) provides a 10-year corporate income tax exemption for qualifying logistics operators undertaking EV-fleet conversion or building green-warehouse capacity inside designated industrial estates. Additional mechanics: 0% import duty on EV trucks, EV vans, and EV charging hardware; 50% capex tax credit on charger network deployment at logistics parks; accelerated depreciation for solar rooftop installations on cold-chain and ambient warehouse roofs. Qualifying activities must demonstrate Scope 1 emission reduction versus baseline plus a documented carbon-attribution framework (T-VER, ISO 14064, or equivalent third-party verification).
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.
Thailand 3PL and 4PL logistics market size
TIFFA, Thai Cold Chain Association, listed-company 56-1 disclosures, BoT logistics-sector survey
Thailand green logistics and decarbonized 4PL revenue 2027 forecast
BOI Section 8 incentive uptake disclosures, TIFFA white paper, ADB and EXIM green-bond programmes, operator capex guidance
Thai listed 3PL EV-fleet conversion target 2027
SCGJWD, Kerry Express, WHA published 2027 ESG roadmaps, BOI Section 8 application disclosures
Thai last-mile EV vehicles operating by 2027
Flash Express, Lalamove, Best Express, J&T Express published 2027 fleet commitments
Thai green-bond and sustainability-linked-loan financing for logistics 2026-2027
EXIM Bank press releases, ADB project page, BoT Thailand Taxonomy v2 disclosure
Thai green-logistics offtake contracts signed by multinational shippers
Coca-Cola, Unilever, Nestle joint announcement; operator press releases
Report context
Atlas actors in this figure's reports
Profiles covered in the report that cite this number.