Reference
·Primary source
BOI Section 8 SME Cobot Incentive: 8-Year Tax Holiday, 50% Capex Credit, 0% Import Duty
8-year CIT holiday, 50% capex credit, 0% cobot import duty
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule, extended in Q1 2025 to cover SME cobot projects, grants an 8-year corporate income tax holiday, a 50 percent capex tax credit on cobot and end-effector hardware and 0 percent import duty on cobot, gripper, vision module and end-effector imports. The incentive is open to SMEs with 10 to 200 employees and registered revenue below THB 500 million. BOI press disclosures between Q1 2025 and Q1 2026 show roughly 1,400 Section 8 SME cobot certificates issued, representing about THB 2.8 billion of incentivised capex. The incentive expires Q4 2027 with renewal under consultation. Combined with the Department of Skill Development reskill subsidy and the Thailand Productivity Institute matched-funding pilot, the stack reduces SME cobot total cost of ownership by 35 to 50 percent versus unaided procurement.
Figure in context
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule, extended in Q1 2025 to cover SME cobot projects, grants an 8-year corporate income tax holiday, a 50 percent capex tax credit on cobot and end-effector hardware and 0 percent import duty on cobot, gripper, vision module and end-effector imports. The incentive is open to SMEs with 10 to 200 employees and registered revenue below THB 500 million. BOI press disclosures between Q1 2025 and Q1 2026 show roughly 1,400 Section 8 SME cobot certificates issued, representing about THB 2.8 billion of incentivised capex. The incentive expires Q4 2027 with renewal under consultation. Combined with the Department of Skill Development reskill subsidy and the Thailand Productivity Institute matched-funding pilot, the stack reduces SME cobot total cost of ownership by 35 to 50 percent versus unaided procurement.
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule, extended in Q1 2025 to cover SME cobot projects, grants an 8-year corporate income tax holiday, a 50 percent capex tax credit on cobot and end-effector hardware and 0 percent import duty on cobot, gripper, vision module and end-effector imports. The incentive is open to SMEs with 10 to 200 employees and registered revenue below THB 500 million. BOI press disclosures between Q1 2025 and Q1 2026 show roughly 1,400 Section 8 SME cobot certificates issued, representing about THB 2.8 billion of incentivised capex. The incentive expires Q4 2027 with renewal under consultation. Combined with the Department of Skill Development reskill subsidy and the Thailand Productivity Institute matched-funding pilot, the stack reduces SME cobot total cost of ownership by 35 to 50 percent versus unaided procurement.
Time scope
Q1 2025 to Q4 2027 incentive window
Source basis
Primary source
Interpretation notes
What this tells you
Thailand Board of Investment Section 8 of the A4 Targeted Industries schedule, extended in Q1 2025 to cover SME cobot projects, grants an 8-year corporate income tax holiday, a 50 percent capex tax credit on cobot and end-effector hardware and 0 percent import duty on cobot, gripper, vision module and end-effector imports. The incentive is open to SMEs with 10 to 200 employees and registered revenue below THB 500 million. BOI press disclosures between Q1 2025 and Q1 2026 show roughly 1,400 Section 8 SME cobot certificates issued, representing about THB 2.8 billion of incentivised capex. The incentive expires Q4 2027 with renewal under consultation. Combined with the Department of Skill Development reskill subsidy and the Thailand Productivity Institute matched-funding pilot, the stack reduces SME cobot total cost of ownership by 35 to 50 percent versus unaided procurement.
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 SME Manufacturing Establishment and Workforce Base
OSMEP SME White Paper 2024, FTI SME Automation Survey 2025
Myanmar and Cambodia Migrant Worker Exit from Thai Manufacturing
TDRI Policy Brief Migrant Labour and Thai Manufacturing Automation April 2025, FTI SME Automation Survey June 2025
Thailand Industrial Cobot and Smart-Factory SME Adoption Market Size
Insight derivation from Universal Robots APAC, Techman, Doosan, OMRON, Fanuc, Mitsubishi, ABB, KUKA, RaaS Thailand, OneAI Robotics, BOI filings, IFR World Robotics 2024
Universal Robots Thailand Cumulative Installed Base 2024 to 2027
Universal Robots Asia Pacific channel update October 2025, IFR World Robotics 2024 Thailand chapter, BOI Section 8 project filings
Cobot-as-a-Service Monthly Subscription Pricing Thailand
RaaS Thailand subscription disclosure November 2025, OneAI Robotics case studies October 2025, Inferense and Hocomtechnology pricing brief
Thai SME Cobot Payback Period (Capex Purchase vs CaaS)
FTI SME Automation Survey June 2025, FTPI Productivity Programme March 2025, DSD reskill subsidy April 2025, RaaS Thailand and OneAI Robotics CaaS terms
Report context
Atlas actors in this figure's reports
Profiles covered in the report that cite this number.