Electric Vehicle Manufacturers is Promoted in Thailand BOI 泰國BOI推廣電動汽車製造業－IBC泰國法律金融會計事務所International Business Consultancy

Electric Vehicle Manufacturers is Promoted in Thailand BOI

泰國BOI推廣電動汽車製造業

Thailand Board of Investment (“BOI”) published Announcement of the Board of Investment No. Sor. 8/2564[1] on November 17, 2021, which expands the investment promotion scope of automotive platforms and creates a new category of promoted activities related to E-bikes. This policy will benefit electric vehicles industry manufacturers, and will improve automobile industry in Thailand and Thailand 4.0 policies.

泰國投資委員會(“BOI”)在2021年11月17日公布8/2564號政策，擴展汽車平台的投資推廣範圍並新增一項與電動自行車有關的推廣項目。這項政策對電動汽車製造業有利益，並改善泰國汽車業以及泰國4.0政策。

The new promotion upgrades activities 4.24, 4.26, 4.27 and adds activity 4.28, details are as follows:

新的推廣政策升級活動4.24、4.26、及4.27並新增活動4.28，相關細節如下:

Category 分類

Tax Incentives 稅務優惠

4.24 Manufacture of Battery Electric Vehicle (BEV), Plug-In Hybrid Electric Vehicle (PHEV), Hybrid Electric Vehicle (HEV), and BEV Platform

製造純電動車 (BEV)、充電式混合動力車(PHEV)、油電混合動力車(HEV)和 BEV平台

This activity contains two conditions:

這項活動包含兩個情況:

Exempt from corporate income tax up to 3 years

免最多3年企業所得稅

In the case of the combined investment capital of not less than 5,000 million baht. (under Condition 8)
合併投資資本不少於50億泰銖。 (條件 8 )

In the case of an investment capital less than 5,000 million baht. (under Condition 9)

投資資金少於50億泰銖的情況。 (條件 9 )

4.26 Manufacture of Battery Electric Tricycle and Battery Electric Tricycle Platform

製造電動三輪車及電動三輪車平台

Exempt from corporate income tax for 3 years

免3年企業所得稅

4.27 Manufacture of Battery Electric Bus and Truck; and Battery Electric Bus or Truck

Platform

電動巴士和電動卡車;及電動巴士或卡車平台

Exempt from corporate income tax for 3 years

免3年企業所得稅

4.28 Manufacture of Electric Bicycles (E-BIKE)

電動自行車

Exempt from corporate income tax for 3 years

免3年企業所得稅

One thing should be aware of activity 4.28 condition is that bicycles can be produced together with electric bicycles in the project. However, the manufacture of bicycles is not eligible for the benefits of corporate income tax exemption.

活動4.28要注意的一個條件是自行車可以和電動自行車項目一同生產，但是自行車的製造不符合企業所得稅豁免的條件。

IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。