IMPLEMENTATION LEVEL

Subnational

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 28 Mar 2012 | Removal date: 26 Dec 2012
Still in force

Tax or social insurance relief

On 28 April 2012, the Thailand Board of Investment (BoI) issued Announcement No. 2/2555 providing incentives for investments in industrial estates or BoI-promoted industrial zones in Ayutthaya and Pathumthani provinces as part of measure to rehabilitate flood-affected investments.
 
The incentives apply to new investment projects and provide for corporate income tax reductions and import duty exemption on new machinery and used machinery, which is not more than 10 years old. These incentives can alter the relative treatment of firms, including foreign firms, in different locations in Thailand. 

AFFECTED COUNTRIES

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