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Summary of Conditions and Incentives of TISO, IBC and IPO TISO, IBC及IPO條件和激勵措施摘要

There are several promotions for Thailand BOI. Following are brief introduction and comparison between trade and investment support office, international business center, and international procurement office under BOI promotions.

泰國BOI提供數個促銷優惠。以下為BOI促銷中的泰國貿易與投資支援辦公室、泰國國際貿易中心、及泰國國際採購辦事處的介紹及比較。







The IPO is a business that procurement of raw materials, parts, and components used in manufacturing industries. It will be a wholesale trade to Thailand or abroad and it is prohibited to produce any parts or products for sale. It can only be done as a buyer, which can buy from abroad but at least raw materials, parts, and components used in manufacturing industries must be purchased at least from 1 Thai company.

IPO是採購製造業使用的原料、零件的業務。IPO是對泰國或國外的批發貿易,禁止生產任何零件或產品用於銷售。只能作為買家進行,可以從國外購買,但至少製造業使用的原材料、零件和零件必須從至少 1 家泰國公司購買。

The IBC is a business responsible for operating technical services, providing support services or financial management services to affiliated enterprises or conducting international trade business by providing services to co-companies in at least 1 foreign country (not Thailand). The company that operates the IBC business and the companies in the group must have shareholding between company, directly or indirectly not less than 25% of the total capital or have the power to control the business or supervise operations and administration.

IBC是一家負責經營技術服務、向關係企業提供支援服務或財務管理服務或透過向至少1個外國(不包括泰國)的聯合公司提供服務來開展國際貿易業務的企業。經營IBC業務的公司與集團內的公司之間必須直接或間接持有不少於總資本25%的股權,或有權控制業務或監督營運和管理。

The TISO is a business supporting trade and investment in various industries both domestically and abroad. There are many business areas that companies can apply for promotion such as: engineering services, consulting, installation, maintenance and repair of machinery, etc.

TISO 是一家支持國內外各行業貿易和投資的企業。企業可以申請升遷的業務領域有很多,例如:工程服務、諮詢、安裝、機械維護和修理等。

All businesses from the table above, it is a group of businesses that receive incentives B. It will not be exempt from corporate income tax but will receive the following benefits: exemption of import duties on machinery, exemption of import duties on raw materials used in R&D, exemption of import duties on raw materials used in production for export, permit for foreign nationals to enter Thailand purpose of studying investment opportunities, permit to bring into Thailand skilled workers and experts to work in investment promoted activities, permit to own land, Permit to take out or remit money abroad in foreign currency.

上表中的所有企業,屬於獲得激勵措施 B 的一組企業。不會免除企業所得稅,但將獲得以下優惠:免除機械進口關稅、免除用於生產的原材料的進口關稅研發、出口生產中使用的原料免徵進口關稅、允許外國人進入泰國研究投資機會、允許引進技術工人和專家進入泰國從事投資促進活動、允許擁有土地, 允許以外幣取出或匯款到國外。


The incentives that will be received from BOI for each business are as follows:

每項業務將從 BOI 獲得的獎勵措施如下:



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