{"id":4987,"date":"2026-06-22T22:40:44","date_gmt":"2026-06-22T15:40:44","guid":{"rendered":"https:\/\/www.nstda.or.th\/donation\/?page_id=4987"},"modified":"2026-10-01T08:42:07","modified_gmt":"2026-10-01T01:42:07","slug":"boi-measures","status":"publish","type":"page","link":"https:\/\/www.nstda.or.th\/donation\/en\/boi-measures\/","title":{"rendered":"BOI measures"},"content":{"rendered":"\t\t
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BOI<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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BOI measure<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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To receive additional tax privileges from BOI by donation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Donation Measure to the Fund for Additional BOI Tax Privileges<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Overview\u00a0<\/span><\/strong><\/p>

Contributing funds to the NSTDA Science and Technology<\/span>
Development Fund allows promoted entities to receive an additional corporate <\/span>income tax exemption cap equal to 200% of the donated amount, in <\/span>accordance with the BOI Competitiveness Enhancement Measure (Announcement No. <\/span>10\/2565).<\/span><\/p>

Privileges Details\u00a0<\/span><\/strong><\/p>

For BOI-promoted enterprises contributing funds to NSTDA,<\/span>
calculated based on 1\u20135% of revenue from the first 3 years, additional tax <\/span>incentives will be granted under the Competitiveness Enhancement Measure.<\/span>
Investors will receive an additional 200% tax exemption cap and an extension of <\/span>the corporate income tax exemption period (by 1\u20135 years, up to a maximum total <\/span>of 13 years including existing privileges).<\/span><\/p>

Eligibility Criteria\u00a0<\/span><\/strong><\/p>

1.\u00a0Must <\/span>be a business entity holding a valid BOI Investment Promotion Certificate.<\/span><\/p>

2.\u00a0Must <\/span>have remaining privileges for corporate income tax exemption under the <\/span>existing promotion certificate\u2014both in terms of time period and remaining <\/span>cap limit\u2014and complete the donation process before the existing rights <\/span>expire.<\/span><\/p>

3.\u00a0For <\/span>Category B enterprises, the request must be submitted concurrently with <\/span>the application for investment promotion and completed within 1 year from <\/span>the date income is first generated.<\/span><\/p>

Download <\/strong><\/span><\/span>:\u00a0https:\/\/www.nstda.or.th\/psr\/tei\/download.html<\/a><\/span>
Submit & Inquiries <\/span><\/strong>:\u00a0https:\/\/www.nstda.or.th\/psr\/tei\/contact.html<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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BOI BOI measure To receive additional tax privileges from BOI by donation. https:\/\/www.youtube.com\/watch?v=cvppBYcLXUghttps:\/\/www.youtube.com\/watch?v=5fgq9OZbgMU Donation Measure to the Fund for Additional BOI Tax Privileges Overview\u00a0 Contributing funds to the NSTDA Science and TechnologyDevelopment Fund allows promoted entities to receive an additional corporate income tax exemption cap equal to 200% of the donated amount, in accordance with…<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_kad_post_transparent":"default","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-4987","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/pages\/4987","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/comments?post=4987"}],"version-history":[{"count":25,"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/pages\/4987\/revisions"}],"predecessor-version":[{"id":5148,"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/pages\/4987\/revisions\/5148"}],"wp:attachment":[{"href":"https:\/\/www.nstda.or.th\/donation\/wp-json\/wp\/v2\/media?parent=4987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}