News : BOI adds benefits for upstream “SEMICONDUCTOR Manufacturing” to cover the whole supply chain.

          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

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