Thailand BOI Introduces 5 Major Measures to Tackle Trump Tariffs and Trade War泰國投資委員會推出五項重大措施來應對川普關稅和貿易戰

On 16 July 2025, the Board of Investment in Thailand (BOI) announced a comprehensive policy “Measures to Enhance the Potential of Thai Entrepreneurs for the New Global Era.”, to mitigate the effect of US tariffs and the global trade war.

泰國投資委員會 (BOI) 在2025 年 7 月 16 日宣布一項綜合政策“增強泰國企業家在新全球化時代潛力的措施”，減輕美國關稅和全球貿易戰的影響。

The measure is to address two major concerns:

此措施旨在解決兩個主要問題：

(1) Support Thai entrepreneurs to increase their competitiveness and to strengthen the domestic supply chain to be ready for the changing situations that will occur.

支持泰國企業家提高競爭力，加強國內供應鏈，為即將發生的變化做好準備。

(2) Reduce the risk from US trade measures and regulate investment in some sectors to protect domestic industries and maintain a suitable balance in business competition.

降低美國貿易措施帶來的風險，規範部分領域的投資，保護國內產業，維持適當的商業競爭平衡。

The measures include five key sub-measures:

此措施包括五項主要措施：

Measure 1: Tax Incentives for SMEs to Improve Efficiency

措施一：為中小企業提供稅收優惠，提高效率

BOI has enhanced its tax incentives for Thai small and medium-sized enterprises (SMEs) registered with the Office of SMEs Promotion (OSMEP). Qualifying investments include machinery upgrades, automation and digital systems, energy-saving improvements, adoption of international standards, and transition into new industries.

BOI已加強在泰國中小企業促進局 (OSMEP)註冊的泰國中小企業(SMEs)稅收優惠政策。符合條件的投資包括機械升級、自動化和數位系統、節能改造、採用國際標準以及轉型為新興產業。

SMEs will receive additional benefits, with a corporate income tax exemption extended from 3 years to 5 years. The exemption will cover 100% of the investment in improving operational efficiency, up from the previous 50% limit.

中小企業將獲得額外優惠，企業所得稅免稅期從3年延長至5年。該豁免將涵蓋用於提高營運效率的投資的100%，高於先前的50%。

Measure 2: Local Content Incentives for EVs and Appliance

措施二：電動車和家用電器的在地化激勵措施

BOI promotes the use of locally produced components in the electric vehicle and home appliance sectors to strengthen local suppliers and increase integration with global supply chains.

BOI 提倡在電動車和家電領域使用本地生產的零件，加強本地供應商並提高與全球供應鏈的整合。

Companies must obtain Made in Thailand (MiT) certification from the Federation of Thai Industries and use a specific percentage of local raw materials and components. These requirements includes:

企業必須獲得泰國工業聯合會頒發的「泰國製造」(MiT)認證，並使用一定比例的本地原料和零件。這些要求包括：

BEVs (Battery Electric Vehicles): 40%

BEVs (電池電動車) : 40%

PHEVs (Plug-in Hybrid Electric Vehicles): 45%

PHEVs (插電式混合動力電動車)：45%

EV parts: 15%

電動汽車零件: 15%

Home appliances: 40%

家電: 40%

In return, companies receive an additional 50% corporate income tax deduction for two years beyond the normal incentive period.

作為回報，企業在正常激勵期之後的兩年內可額外獲得50%的企業所得稅減免。

This measure will be implemented alongside business matching activities between large-scale enterprises and Thai parts manufacturers, such as SUBCON Thailand and Business Matching events, which generate over THB 20 billion in matched business value annually, as well as Sourcing Day activities organized by the BOI in collaboration with leading companies in the automotive, electrical appliances, and electronics industries.

此措施將與大型企業和泰國零件製造商之間的商業配對活動同時實施，例如 SUBCON Thailand 和商業配對活動，每年可產生超過 200 億泰銖的配對商業價值，以及 BOI 與汽車、電器和電子行業領先公司合作舉辦的採購日活動。

Measure 3: Stricter Production Process Requirements

措施三：更嚴格的生產流程要求

BOI will apply tighter scrutiny to production processes in sectors at risk of abuse or affected by U.S. trade measures, which includes the industries of automotive parts, electronics and electrical appliances, metal products, textiles, and furniture and bags.

BOI將對可能受到濫用或受到美國貿易措施影響的行業的生產流程進行更嚴格的審查，這些行業包括汽車零件、電子和電器、金屬製品、紡織品、家具和皮包等行業。

Company businesses must carry out substantial transformation of raw materials to be qualified for BOI incentives. For example, businesses must make at least a 4-digit change in the customs classification code to ensure that Thailand’s export production is widely accepted and beneficial to the country.

公司企業必須對原料進行實質加工，才有資格獲得BOI的獎勵措施。例如，企業必須對海關分類代碼進行至少四位數的更改，確保其出口產品得到廣泛認可並惠及泰國。

Measure 4: Organize investment in certain sectors to promote domestic industries

措施四：組織特定領域的投資，促進國內產業發展

The 3 categories policy has been revised:

3類政策已修訂:

1.     Low-tech industries at risk from trade measures: Investment promotion has been withdrawn for the production of solar panels, automotive accessories, and decorative vehicle parts. In addition, there will be a requirement for majority Thai ownership in business producing furniture, bags, and printed products.

低科技產業面臨貿易措施風險:太陽能板、汽車配件和汽車裝飾零件生產的投資優惠政策已被撤銷。此外，家具、皮包和印刷品生產商將要求泰國企業擁有多數股權。

2.     Industries facing oversupply: BOI has cancelled promotion for downstream steel products, including long steel, hot-rolled plates, thick plates, steel pipes, and metal cutting operations.

面臨供應過剩的產業: BOI取消下游鋼鐵產品的促銷活動，包括長鋼、熱軋板、厚板、鋼管和金屬切割業務。

3.     Industries with environmental or community impact risks: Businesses involved in the production or forming of metal, chemicals, and plastics (rolling, drawing, casting, forging) are no longer be granted land ownership rights for operations. These businesses will be required to operate within industries estates, ensuring stricter oversight and regulation.

具有環境或社區影響風險的行業: 從事金屬、化學品和塑膠生產或成型(軋製、拉拔、鑄造、鍛造) 的企業將不再獲得營運所需的土地所有權。這些企業將被要求在工業園區內運營，以確保更嚴格的監督和監管。

Measure 5: Improve the employment conditions for foreign personal

措施五：改善外籍人員就業條件

New regulations require that for manufacturing businesses with over 100 employees, at least 70% must be Thai nationals, and minimum income levels are set for foreign specialists to promote local employment and knowledge transfer.

新法規要求，對於擁有超過 100 名員工的製造企業，至少 70% 必須是泰國國民，並為外國專家設定最低收入水平，以促進當地就業和知識轉移。

To qualify for BOI visa and work permit privileges, foreign staff must meet minimum monthly income thresholds:

要獲得投資委員會簽證和工作許可，外籍員工必須滿足最低每月收入門檻：

Executives: THB 150,000

高階主管：15萬泰銖

Specialists: THB 50,000

專家：50,000 泰銖

In addition, on 8 July 2025, BOI announced that all BOI-promoted companies using the Single Window system must register their identity by 31 July 2025, using the ThaID application, even if they have an existing account.

此外， BOI 於2025 年 7 月 8 日宣布，所有使用單一窗口系統的 BOI 促進公司都必須在 2025 年 7 月 31 日之前使用 ThaID 應用程式註冊其身份，即使他們已有帳戶。

Therefore, each companies’ authorized user will be able to register for the Single Window System from 1 August 2025. To verify the identity, Thai authorized representative are required to use the “ThailD” mobile application, while foreign nationals must complete identity verification via email.

因此，每家公司的授權用戶將能夠從2025年8月1日起註冊單一窗口系統。為了驗證身份，泰國授權代表需要使用「ThailD」行動應用程式，而外國公民必須透過電子郵件完成身份驗證。

In addition, the BOI is preparing to propose additional measures to support entrepreneurs who are directly affected by the U.S. tariff increase. These measures aim to ensure that Thailand remains competitive in attracting investment compared to other countries. The focus will be on targeted industries in which Thailand serves as a manufacturing base for exports to the U.S. market and which offer high value-added potential. These include sectors such as food, rubber products, automotive parts, electronic components, electrical appliances, machinery, and gems and jewelry.

此外，BOI正準備提出額外措施，支持直接受到美國關稅上調影響的企業家。這些措施旨在確保泰國在吸引投資方面與其他國家相比保持競爭力。重點將放在泰國作為向美國市場出口製造基地並具有高附加價值潛力的目標產業。這些行業包括食品、橡膠製品、汽車零件、電子元件、電器、機械、寶石和珠寶等。

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