Thailand’s BOI, tax, and visa rules change often, and most updates blur what is approved with what is actually in force. We track the changes that matter to foreign business owners, check each against an official source, and date it. Newest first.
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On the Radar: Rule Changes Not Yet Live
Announced or reported changes that are not in force yet. We re-check these so you do not restructure a company around a rule that has not actually landed. Last reviewed July 7, 2026.
- Worldwide income and a two-year remittance window: two competing tax drafts are circulating, one that would tax a Thai tax resident’s foreign income even if it is never brought in, and one that would give a two-year window to remit foreign income tax-free. Both are still drafts. What is live is the 2024 rule (Por.161/162) that taxes foreign income you remit.
- Tighter Foreign Business Act nominee law: stricter nominee definitions and higher penalties finished public consultation in April 2026 but are not enacted. Enforcement of the existing ban is already live and widening (see June 22 below).
- DBD “Investment Confirmation Letter” (Order 1/2569): reported to apply from April 2026 when you amend partner or director structure, attesting there is no nominee arrangement. We could not confirm the order on dbd.go.th, so we treat it as reported, not verified.
- BOI 70% Thai-staff rule for large manufacturers (Por.8/2568): widely reported to be in force since January 2026 for existing projects, requiring manufacturing projects with over 100 staff to keep 70% Thai employees plus minimum expat salary tiers. We could not confirm it on the Royal Gazette, so if you run a large manufacturing project, check your ratio with your BOI adviser rather than treating the figure as settled.
July 14, 2026
Thailand’s work permit process goes fully digital on July 28, and the paper route closes
From July 28, 2026, the Department of Employment’s e-Work Permit platform, which it launched on October 13, 2025, becomes the mandatory route for work permit filings. After that date a paper application will be accepted only when the online system has a technical fault and you can show proof of it. Manual filing has been kept open through a run of extensions during the rollout, and July 28 is the current cutoff, so confirm it with your adviser before you rely on the paper counter.
This covers every company that employs foreign staff, BOI-promoted companies included, and it applies to new work permits, renewals, foreign-employee registrations, cancellations, and amendments. Filing through the BOI One Start One Stop service does not exempt you, and neither does holding an LTR or SMART visa whose permit runs through the system.
Before July 28, register your company and its authorized representative on the e-Work Permit platform and verify identity through the ThaiID mobile app, because both steps have to be done before you can file. If you sponsor foreign staff, fold the switch into your renewal planning now rather than discovering it at the counter, since the paper fallback is closing.
Source: Thailand Department of Employment e-Work Permit notice, reported by Fragomen (April 28, 2026)
July 10, 2026
BOI adds an energy screening step for data-center projects as it approves THB66.3 billion in new investment
On July 8, 2026, the Board of Investment approved nine projects worth about THB66.3 billion (US$1.99 billion), weighted toward AI server infrastructure, the advanced electronics that feed it, aviation, and clean energy. In the same round the BOI said it has turned its energy panel into a new Subcommittee on Energy Management for Data Center Investment and Project Screening, chaired by the Minister of Energy.
The new subcommittee reviews a data-center proposal’s power and water use, environmental impact, and clean-energy sourcing before the project can apply for BOI tax incentives. If you are planning a data center, GPU-hosting, or another power-heavy project, that screening now sits in front of the incentive application. Ordinary manufacturers, service firms, and existing certificate holders are not touched by it.
For everyone else, the approval list is a read on where the incentives point: AI infrastructure, the printed-circuit and copper-clad-laminate materials that go into AI servers, and wind power all cleared the Board in one sitting. If your project sits in one of those chains, it has a strong case to qualify for BOI promotion, and there is nothing to file today if you are not in the data-center track.
Source: Thailand Board of Investment press release (July 8, 2026)
July 9, 2026
BOI’s new quarterly progress reports fall due, with the first on July 30
Since March 30, 2026, the BOI has replaced its twice-yearly project progress report with a quarterly one, filed through the BOI’s e-Monitoring system. The first report on the new schedule covers April to June and is due by July 30, 2026.
This applies to promoted companies still in the implementation phase, the stretch from the day your promotion certificate is issued until the project receives its operating licence, and it includes certificates granted before the rule took effect. A company already approved for full operation is not on this quarterly schedule.
If you hold a BOI certificate and have not yet reached full operation, file the April-to-June report through e-Monitoring before July 30, because missed reports can lead to a suspension of your promotion privileges. Staying current on these filings is part of the ongoing BOI compliance a promoted company carries.
Source: Baker McKenzie (June 2026), reporting BOI Announcement 8/2569
July 3, 2026
BOI says EV investment has passed THB137 billion as Thailand pushes to be the regional EV hub
The Board of Investment said on July 3 that it has approved 198 electric-vehicle projects worth more than THB137 billion, covering the whole chain from car and battery production to components and charging stations. Battery-electric and hybrid assembly, energy storage, and more than 22,900 charging outlets are all in the mix.
For a foreign investor this is a signal about where the incentives are aimed. EV, battery, and clean-energy activities sit in the higher BOI tiers, which is where the longer corporate-tax holidays and duty exemptions live, so a project that fits the green-mobility supply chain has a strong case for BOI promotion.
There is nothing to file here; it is a read on the direction of travel. Electric vehicles were 44% of new vehicle registrations in Thailand last year, up from 3% five years ago, so the demand behind the policy is real.
Source: Nation Thailand (July 3, 2026)