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Investment Privileges

Digital Industry Investment Promotion Performance, 2019 (Q3)


Business type

Requirements

Benefits

5.7 Software Business

5.7.1 Embedded Software
- Must have expenses for salaries for IT personnel of at least 1,500,000 baht per year
- Must have any software development process as approved by the Digital Economy Promotion Agency.
- Projects that invest 10 million baht or more (Excluding cost of land and working capital) Must obtain a standard certificate from the Digital Economy Promotion Agency or a quality system certificate in accordance with the Capability Maturity Model Integration (CMMI) standard or equivalent within 2 years from the full operation start-up date. If you can't do it Will be withdrawn the rights and benefits from corporate income tax exemption for 1 year.
- Revenue from sales or rendering of services directly related to the promoted software. Regarded as income that has been promoted to investment

A1

(Receive 8-year corporate income tax exemption without limit)

5.7.2 Enterprise Software & Digital Content
- Must have expenses for salaries for IT personnel of at least 1,500,000 baht per year
- Must have any software development process as approved by the Digital Economy Promotion Agency.
- Projects that invest 10 million baht or more (Excluding cost of land and working capital) Must obtain a standard certificate from the Digital Economy Promotion Agency or a quality system certificate in accordance with the Capability Maturity Model Integration (CMMI) standard or equivalent within 2 years from the full operation start-up date. If you can't do it Will be withdrawn the rights and benefits from corporate income tax exemption for 1 year.
- Revenue from sales or rendering of services directly related to the promoted software. Regarded as income that has been promoted to investment

A3

(Exemption of corporate income tax for 5 years without limit)

5.7.3 High Value-Added Software)
- Develop and provide analytics and connectivity software for Big Data, Data Analytics, and Predictive Analytics.
- Develop information security and cyber security software
- Develop control software And / or link Equipment with high technology including Business Process Management.
- Develop software for the production industry (Industrial Software)
- Must have expenses for salaries for IT personnel of at least 1,500,000 baht per year
- Must have any software development process as approved by the Digital Economy Promotion Agency.
- Projects that invest 10 million baht or more (Excluding cost of land and working capital) Must obtain a standard certificate from the Digital Economy Promotion Agency or a quality system certificate in accordance with the Capability Maturity Model Integration (CMMI) standard or equivalent within 2 years from the full operation start-up date. If you can't do it Will be withdrawn the rights and benefits from corporate income tax exemption for 1 year.
- Revenue from sales or rendering of services directly related to the promoted software. Regarded as income that has been promoted to investment

A1

(Receive 8-year corporate income tax exemption without limit)

5.8 E-commerce
- Unable to obtain additional rights and benefits according to the project value

B2

(Are not granted corporate income tax exemption)

5.9 Digital Services
- Software Platform
- Managed Services
- Architect Design
- Digital Services e.g. Fintech, Digitech, AgriTech, MedTech
- Digital Specialist must be hired and invested (Excluding cost of land and working capital) not less than 1 million baht
- Must have a digital service provision process as approved by the Board.
- Investment projects of 10 million baht or more (Excluding cost of land and working capital) must obtain a certificate of ISO 20000 or other standard in accordance with the approval of the Ministry of Digital Economy and Society within 2 years from the full operation start date. If you can't do it The corporate income tax exemption will be revoked for 1 year.
- Revenue generated from sales or direct revenue generated from the provision of promoted digital services is recognized as promoted income.
Must be approved by the Ministry of Digital Economy and Society Before applying for promotion

A3

(5-year corporate income tax exemption)

7.1.6.1 Business of international high-speed signal media circuit service (Submarine Cable)
Must obtain an international high-speed signal circuit service license from the Office of Broadcasting Commission. Television business And the National Telecommunications Commission Before submitting an application for promotion

A1

(8-year corporate income tax exemption, no limit)

7.9.2.2 Digital Park
1. The total area must not be less than 5,000 square meters.
2. Must have a development plan or digital zone approved by the Ministry of Digital Economy and Society. With details as follows
2.1) Must have a digital infrastructure such as
- Must have a high-speed fiber-optic main communication system throughout the digital area.
- Must have a main telecommunication system that provides high-speed cable from the digital area to the domestic and international telecommunication centers
- Must have a continuous electricity backup system, etc.
2.2) Must have an innovation infrastructure That is ready to support commercial research and development, such as research and development laboratories Production experiment area Market testing area (living lab) and rental area for the establishment of private research and innovation centers, etc. 2.3) must have facilities to serve those in the area as approved by the Board, such as a meeting room, etc.

A1

(8-year corporate income tax exemption, no limit)

7.9.2.3 Data Center
- Must provide services such as server co-location, managed service, customer's server backup service, disaster recovery services (DRS), etc.
- Must have a space for providing Data Center service of at least 3,000 square meters.
- There must be a main telecommunication system that provides high-speed communication cables to telecommunication centers in the country. And at least 4 international circuits, provided that there must be at least 3 domestic cycles with a speed of at least 10 Gbps and a total speed of at least 60 Gbps of all circuits.
- Must be able to provide service during maintenance or changes in equipment in the system. (Concurrently Maintainable)
- Must have an Engine Generator system that is Continuous Rating that supports the total power consumption of the Data Center with a backup system in case one of the Engine Generator is malfunctioning or stopped.
- There must be a backup device or system in the UPS, IT Cooling and UPS Cooling equipment, which must be operated as soon as the main equipment is stopped and will not affect the service.
- Must have backup independent distribution paths in the power distribution system.
- Must have a system to prevent risks from damage in the event that any device is damaged Or stop working
- Must have a highly efficient air conditioning system with a backup system.
- Must have a fire prevention system throughout the area
- Must have a 24-hour security system
- Must be certified with ISO / IEC 27001 (Data Center)

 A1

(8-year corporate income tax exemption, no limit)
7.9.2.4 Innovation Incubation Center
- Must have a high-speed fiber optic (FTTX) main communication system.
- Must have a continuous electricity backup system
- Must have an expert in consulting on business operations (Mentor)
- Must have plans to create an ecosystem (Ecosystem) or to create a technology community
- The service area must not be less than 300 square meters.
- Projects must have technical or technology development training sessions as approved by the Board.

A1

(8-year corporate income tax exemption, no limit)

8.1.4  Digital Technology development
1. There must be a target technology development process to be used as a base in the production process or service in the target industry as approved by the Board.
Must have technology transfer In collaboration with an educational institution or research institute according to the format specified by the committee, such as the Technology Research Consortium
3.If located in a science and technology innovation zone, promoted or approved by a director To be exempt from corporate income tax for net profits derived from investments for an additional 2 years
4. Can apply for additional rights and benefits according to the value of the project (Merit-Based Incentives) by exemption from corporate income tax totaling not more than 13 years.
5. Rights and benefits are exempt from import duties on items imported for use in research and development. Including related tests

10-year corporate income tax exemption, no limit)