Overview of “Games” Software Activity Under Thailand BOI


The Board of Investment (BOI) Thailand is promoting some business activities in order to earnestly awake Thai economy. The BOI promoted activities are categorized in seven main sections. If you look into the list of activities eligible for BOI promotion, “Software” is one of the most popular activities which is sub-categorized under Section 5: Electronic Industry and Electrical Appliance. It is also divided in three types as follows: (5.8.1) Enterprise Software, (5.8.2) Digital Content and (5.8.3) Embedded Software. In this article we will review about “Games” under Digital Content for Software Activity as follows:

  • What is the definition of “Games” which is eligible for BOI promotion?
  • What are the conditions and privileges provided by the Board of Investment under this promotion?

According to the Announcement of the Office of the Board of Investment No. Por. 5/2547, it defines  the meaning of “Games” under Digital Content for Software Activity as an entertainment software that operates on various devices, consisting of graphics and programming, with rules, conditions of the game that players can follow, such as Windows-based, mobile platform, console, PDA, online game, Massive Multiplayer Online Game (MMOG), etc.  In additional, investors who solely perform as online game service providers seem not to be qualified for the aforesaid promotion if they do not have any processes in relation to the software development.

The general conditions attached to the aforesaid promotion as of software activity are as follows:

  1. The minimum investment capital must be at least one million baht excluding cost of land and working capital of the company.
  2. The ratio of debt to equity should not exceed three to one for a newly established project.
  3. Project must include software development processes specified by the Software Industry Promotion Agency (SIPA).
  4. If the project has investment capital of 10 million baht or more, the project must obtain a quality standard certificate from Software Industry Promotion Agency or receive a Capability Maturity Model Integration quality standard certificate or any equivalent standard within 2 years from the start-up date.
  5. Revenues derived from sales or the provision of services that are directly related to a promoted software business shall be regarded as revenue of such promoted business.

Once the company is promoted, the applicant who applies for the Software activity promotion will be granted privileges as an activity of Special Important and Benefits to the Country as follows:

  • Exemption of import duties on machinery for all zones.
  • Eight-year corporate income tax exemption for all zones which is not subject to the corporate income tax exemption cap.
  • Other relevant location-based incentives.


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Category: Business in Thailand, Company Law, Property


About the Author (Author Profile)

Nattaporn Pareeratanasomporn is a Legal Advisor for Siam Legal specializing in Corporate Law. She is a graduate of Washington College of Law in Washington, D.C., and Thammasat University in Bangkok. She earned a Bachelor of Law in 2004, and a Master of Law in International Business Law in 2007. Her fluent languages include Thai and English.

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