The Thailand Board of Investment (BOI) announce about adds benefits for SEMICONDUCTOR Manufacturing industry as below ;
Group 1 Manufacture of Semiconductors ;
Front-end Semiconductor such as Electronics Design, Silicon Wafers, Wafer FAB
– Promoted projects will enjoy a 10-year corporate income tax exemption.
Back-end Semiconductors such as Wafer SORT, Die Bank, Assembly, IC Testing ;
– Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.
– Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.
Group 2 Manufacture of Advanced Printed Circuit Board (PCB), including flexible PCB or multi-layer PCB such as PCB FAB, FA Lab, SMT, PTH, PCBA Test.
– Promoted projects will enjoy an 8-year corporate income tax exemption with machinery investment of at least 1.5 billion baht.
– Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of less than 1.5 billion baht.
Group 3 Manufacture of Printed Circuit Board Assembly (PCBA) such as Box Build, Product Test, Pack/Ship.
– Promoted projects will enjoy a 5-year corporate income tax exemption with machinery investment of at least 500 million baht.
– Promoted projects will enjoy a 3-year corporate income tax exemption with machinery investment of less than 500 million baht.
Merit-based Incentives
Semiconductor projects with further investment in Research&Development (R&D) will be eligible for additional corporate income tax exemption up to 5 years.
CR : www.boi.go.th
Our company provide total solutions in Accounting for Business. We provide Company Registration , Accounting, Tax advisory, Social Security Fund, BOI Consult Service, BOI Audit, Audit Services, FDA license services, Importation License and Product Registration at FDA.
Contact Us
Phone 
02-114-7715 Web 
https://www.accconsultingservice.co … Inbox 
http://m.me/100581915340875 Line 
https://lin.ee/PhD3G7F Mail 
[email protected]
