BOI Announcement No. 8/2569 replaces semi-annual project progress reporting with a quarterly cadence through the e-Monitoring system, effective from the quarter ending 30 March 2026. The change codifies a new enforcement posture: two consecutive missed filings without valid justification may result in revocation of BOI promotion rights. For promoted companies, maintaining that status shifts from a twice-yearly administrative task to an integrated part of the quarterly close.

Thailand's new cabinet delivered its policy statement to Parliament in April 2026, but the regulatory developments that matter for foreign SMEs are running on separate tracks. The proposed delisting of 10 FBA-restricted business categories, the OECD accession process now in its technical review phase, and the DBD's expanding nominee verification requirements each carry distinct implications for entity structuring, market access, and compliance. This article examines where eac

On 26 March 2026, the DBD gazetted an order requiring Thai shareholders and directors to appear in person before a registrar when certain company amendments involve foreign participation. The order takes effect 1 April 2026 and targets two scenarios: partnership capital changes that alter foreign shareholding below 50%, and signatory changes that introduce a foreign national. Power of attorney is no longer sufficient. The measure closes the post-incorporation amendment loopho

Royal Decree No. 805, effective 3 March 2026, introduces a personal income tax deduction of up to THB 200,000 for residential solar rooftop installations and a 150% corporate tax deduction for investment in energy-saving machinery certified with the Level 5-star label from DEDE and EGAT. Both measures run through 31 December 2028. Eligibility conditions around e-Tax Invoice documentation, VAT-registered suppliers require advanced planning.

Thailand's Royal Decree No. 802 introduces a 200% corporate income tax deduction for SMEs investing in digital products and services registered on DEPA's Thailand Digital Catalog. The measure applies retroactively to expenditures incurred from 24 June 2025 and runs through 31 December 2027, covering software, hardware, smart devices, and digital services, though not desktop computers.

The Department of Business Development has started the implementation of two new regulatory orders from January 1, 2026. These new regulations tighten the process of incorporating a company in Thailand by introducing stricter verification protocols designed to combat nominee structures and enhance corporate governance.

The Royal Decree allows companies and juristic partnerships operating hotels under the Hotel Act to exempt income equal to 100% of expenses paid for additions, alterations, expansions, or improvements to business-related assets. This however, excludes routine repairing expenses.

The Thai government has published a revised social security contribution regulation in the Royal Gazette on December 12th, 2025. The regulation introduces a phased increase to social security wage ceilings that will ultimately impact employer costs and employee benefits from the start of 2026 onwards.

Two Ministerial Regulations introduce personal income tax (PIT) exemptions. The visual arts purchase deduction (effective from January 1st, 2025 through December 31st, 2027) allows individual taxpayers to deduct up to THB 100,000 annually for qualifying art acquisitions. The hotel accommodation deduction (effective from October 29th to December 15th, 2025) provides up to THB 30,000 in deductions for domestic travel to secondary tourist destinations.

Discover how Thailand´s latest changes to the Maternity Leave Regulations impact foreign SMEs operating in Thailand.

Explore Thailand's Draft Climate Change Act and its impact on foreign businesses operating in Thailand. Learn how the Draft Climate Change Act is set to introduce carbon pricing before 2030.

From 1 September 2025, the Thailand Board of Investment (BOI) has rolled out new limitations of land ownership rights for foreign-invested businesses in manufacturing sectors, such as metals, chemicals, and plastics.

The Thai Cabinet has officially approved a one-year postponement of the Employee Welfare Fund (EWF), a mandatory social security scheme...

Explore Thailand's new Tax Incentives for SME digital transformation. Discover how these Tax Incentives can double deductions and alleviate digital investmet related expenses.

Check out the comprehensive Employee Welfare Fund Guide for Foreign SMEs in Thailand to understand how to comply and who this regulation affects. Learn how this new Employee Welfare Fund Guide impacts your business.

Discover the essential BOI Changes in 2025 affecting expat hiring and minimum salary requirements. Stay compliant with BOI Changes in 2025 and discover regional differences in expat hiring.

Discover Thailand's 2025 withholding tax changes, including mandatory e-filing. Stay informed on withholding tax to ensure compliance.

Explore the Cabinet´s plan to amend the FBA in order to ease the environment for international investors.

Thailand’s Cabinet has preliminarily approved important changes to the work permit system. What we know so far is that foreign employees would not be required to collect the work permit in person anymore.

Overview of the draft Financial Business Hub Act, aiming to increase the attractiveness of the financial sector to international entities.