Thailand Launches Additional "BOI to IPO" Benefit泰國推出額外的「BOI to IPO」優惠
On 17 September 2026, the Thailand Board of Investment (“BOI”), the Stock Exchange of Thailand (“SET”), and the Securities and Exchange Commission (“SEC”) signed a Memorandum of Understanding (“MOU”) launching the landmark "BOI to IPO" program. The MOU not only streamlines the IPO review process, but also introduces new “additional tax incentives” and “fee subsidies.
2026年9月17日，泰國投資委員會(“BOI”)、泰國證券交易所(“SET”)及泰國證券交易委員會(“SEC”)簽署了一份《諒解備忘錄》(“MOU”)，正式推出具有重要意義的「BOI to IPO」計畫。該MOU不僅簡化首次IPO的審查程序，亦引入全新的「額外稅務優惠」及「費用補助」。
The following are key highlights and benefits for investors
以下為投資人應注意的主要內容及優惠：
1. Stacked Tax Incentives On Top of Existing BOI Privileges
在現有BOI優惠基礎上加碼稅務優惠
Under the "BOI to IPO" framework, companies receiving BOI promotion that successfully list on the Thai capital market can unlock additional corporate income tax (“CIT”) benefits beyond their existing BOI packages:
根據「BOI to IPO」架構，獲得BOI投資促進資格並成功在泰國資本市場上市的企業，除原有BOI優惠方案外，還可享有額外的公司所得稅(“CIT”)優惠：
10 Target "New Economy" Sectors: Certified by the SET, businesses in eligible sectors can receive either an additional 3-year full CIT exemption or an additional 50% CIT reduction for 5 years.
10個目標「新經濟」產業： 經SET認定屬於符合資格產業的企業，可享有額外3年CIT全額免除，或額外5年CIT減免50%。
General BOI-Promoted Sectors: Eligible for either an additional 2-year full CIT exemption or an additional 50% CIT reduction for 3 years
一般BOI投資促進產業： 符合資格的企業可享有額外2年CIT全額免除，或額外3年CIT減免50%
10 Target New Economy Industries includes next-generation automotive, smart electronics, digital & e-Commerce, technology & innovation, robotics, advanced agriculture & food, Medical for Future, biofuels & biochemicals, aviation & logistics, and creative tourism.
10個目標新經濟產業包括次世代汽車、智慧電子、數位及電子商務、科技與創新、機器人、先進農業與食品、未來醫療、生質燃料與生物化學品、航空與物流，以及創意觀光。
2. Substantially Lowered Market Capitalization Thresholds
大幅降低市值門檻
To make IPO pathways accessible to a wider range of mid-sized and high-growth foreign enterprises, the SET has revised its market capitalization listing requirements:
為使更多中型及高成長外國企業能夠進入IPO市場，SET已調整其上市市值要求：
SET: Minimum market capitalization threshold reduced from THB 7.5 billion down to THB 3 billion.
泰國證券交易所 (SET)：最低市值要求由 75 億泰銖下修至30億泰銖。
MAI (Market for Alternative Investment): Minimum market capitalization threshold reduced from THB 2 billion down to THB 1 billion.
替代投資市場 (MAI)： 最低市值門檻由20億泰銖下修至10億泰銖。
3. Subsidized Listing Expenses and Streamlined IPO Process
上市費用補助及簡化IPO程序
To ease the financial and regulatory transition to public market status:
為降低企業轉為公開上市公司過程中的財務及監管負擔：
Financial Subsidies: The SET and the Capital Market Development Fund will provide financial support covering initial expenses associated with the IPO preparation and listing process.
財務補助： SET及資本市場發展基金將提供財務支持，以補助與IPO準備及上市程序相關的初期費用。
Accelerated Timeline: The SET and SEC are actively piloting streamlined IPO review procedures to reduce processing times while maintaining international standards for internal controls and disclosure transparency.
加速審查時程： SET及SEC正積極試行簡化的IPO審查程序，以縮短處理時間，同時維持符合國際標準的內部控制及資訊揭露透明度。
Investors holding a BOI promotion certificate or is considering establishing operations in Thailand should review whether your project falls under one of the 10 New Economy target sectors to qualify for the maximum 3-year tax exemption extension.
持有BOI投資促進證書，或正在考慮於泰國設立營運據點的投資人，應檢視其投資計畫是否屬於上述10個目標新經濟產業之一，以確認是否符合資格享有最長3年的額外CIT免除優惠。
Notable success stories of foreign companies utilizing Thailand as a base for global market growth include Delta Electronics (Thailand) PCL and Cal-Comp Electronics (Thailand) PCL.
外國企業利用泰國作為拓展全球市場的基地之成功案例包括泰達電 (Delta Electronics (Thailand) PCL) 以及泰金寶 (Cal-Comp Electronics (Thailand) PCL)。
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