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BOI Notification No. Sor. 5/2568 amends the Schedule of Investment-Promoted Activities (originally set out in BOI Notification No. 9/2565) across roughly 32 business-activity categories spanning machinery/automotive, electrical appliances/electronics, metals and materials, public utilities, digital, and creative industries. Accumulator (battery) and battery-cell manufacturing activities are folded into the revised eligible-activity list, meaning qualifying projects can access BOI's standard investment-promotion package — corporate income tax exemption, import duty exemption on machinery and raw/essential materials used in production for export, and simplified foreign-worker visa provisions. The notification also drops metal-cutting (Category 5.4.10) from promoted status. It took effect for applications filed from 1 July 2025 and was formally gazetted on 22 January 2026.
This sits alongside Thailand's broader BOI EV/battery push (see 2022-12-08-thailand-boi-investment-promotion-strategy-2023-2027, 2024-01-01-thailand-ev-3-5-package) as part of the effort to build out a domestic battery manufacturing cluster and diversify supply chains away from China-only sourcing.
standard 8-year CIT exemption and import-duty relief package.
manufacturing hub, competing with Indonesia and Vietnam for FDI.
activity-list pruning toward higher value-add manufacturing.
sub-categories were not confirmed from the primary PDF (Thai-language, not machine-extractable) — flagged for backfill if a clearer breakdown surfaces.
the revised list since 1 July 2025.