Reference
·Primary source
BOI Section 8 Senior Living and Aged Care Facility Incentive Package
0% import duty, CIT holiday 5-8 years for licensed villages
Thailand Board of Investment Section 8 senior-living and aged-care facility incentive package grants 0 percent import duty on medical and senior-care equipment, a corporate income tax holiday of 5 to 8 years depending on cluster location, and dividend-tax exemption for promoted activities. To qualify, operators must hold a Ministry of Public Health senior-residence licence, employ at least 60 percent local geriatric-trained nursing staff and bundle a minimum medical-care service standard. Bangkok Senior Living Group, Buddyhome, Chersery Home, BDMS Senior Care and Bumrungrad Wellness have secured Section 8 certificates between 2024 and 2026; Sompo Care, Nichii Gakkan and Benesse Style Care JV partners are filing through 2026.
Figure in context
Thailand Board of Investment Section 8 senior-living and aged-care facility incentive package grants 0 percent import duty on medical and senior-care equipment, a corporate income tax holiday of 5 to 8 years depending on cluster location, and dividend-tax exemption for promoted activities. To qualify, operators must hold a Ministry of Public Health senior-residence licence, employ at least 60 percent local geriatric-trained nursing staff and bundle a minimum medical-care service standard. Bangkok Senior Living Group, Buddyhome, Chersery Home, BDMS Senior Care and Bumrungrad Wellness have secured Section 8 certificates between 2024 and 2026; Sompo Care, Nichii Gakkan and Benesse Style Care JV partners are filing through 2026.
Thailand Board of Investment Section 8 senior-living and aged-care facility incentive package grants 0 percent import duty on medical and senior-care equipment, a corporate income tax holiday of 5 to 8 years depending on cluster location, and dividend-tax exemption for promoted activities. To qualify, operators must hold a Ministry of Public Health senior-residence licence, employ at least 60 percent local geriatric-trained nursing staff and bundle a minimum medical-care service standard. Bangkok Senior Living Group, Buddyhome, Chersery Home, BDMS Senior Care and Bumrungrad Wellness have secured Section 8 certificates between 2024 and 2026; Sompo Care, Nichii Gakkan and Benesse Style Care JV partners are filing through 2026.
Time scope
FY2024-FY2027 incentive window
Source basis
Primary source
Interpretation notes
What this tells you
Thailand Board of Investment Section 8 senior-living and aged-care facility incentive package grants 0 percent import duty on medical and senior-care equipment, a corporate income tax holiday of 5 to 8 years depending on cluster location, and dividend-tax exemption for promoted activities. To qualify, operators must hold a Ministry of Public Health senior-residence licence, employ at least 60 percent local geriatric-trained nursing staff and bundle a minimum medical-care service standard. Bangkok Senior Living Group, Buddyhome, Chersery Home, BDMS Senior Care and Bumrungrad Wellness have secured Section 8 certificates between 2024 and 2026; Sompo Care, Nichii Gakkan and Benesse Style Care JV partners are filing through 2026.
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 Foreign Retiree Visa Stock End-2024
Royal Thai Immigration Bureau Annual Report 2024, BOI LTR Visa Unit, Thailand Privilege Card Company
Thailand Foreign-Resident Senior Living Premium Retirement Village Market Size
Insight derivation from TAT 2025, IMARC APAC 2025, BDMS Form 56-1 FY2024, Bumrungrad disclosures, Sompo, Nichii, Benesse JV filings, BSLG brief
Bank of Thailand Retirement Visa Deposit Reform: Threshold Cut from THB 3M to THB 800K
Bank of Thailand Foreign Exchange Notification August 2025, TAT and Thai Hotel Association response statements
Thai Senior Living Premium Retirement Village Foreign Resident Monthly Average Selling Price
BDMS Form 56-1, Bumrungrad disclosures, Chersery and Sukhumvit Health Stop tariff cards, Buddyhome and Bangkok Senior Living Group briefs, IMARC APAC 2025 regional benchmark
Japanese JV Operator Pipeline: Sompo Care, Nichii Gakkan, Benesse Style Care
Sompo Holdings, Nichii Gakkan, Benesse Holdings investor disclosures 2025-2026; Japan MHLW overseas Long-Term Care Insurance policy brief
Thai Foreign-Retiree Senior Living Cluster Distribution
TAT Long-Stay Retiree Tourism Feasibility 2025, Bangkok Post Foreign Retiree Villages feature March 2026, operator development disclosures
Report context
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