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Investment Promotion Measures Smart City Development to promote investment in the development of both the system area and the smart city industrial estates or zones To raise the quality of life in line with being Thailand 4.0 according to government policy Divided into 3 types of businesses:

1. Smart city development business Set important conditions That is, there must be a Smart Environment service and must invest in at least one of the six other intelligent services (Smart Mobility, Smart People, Smart Living, Smart Economy, Smart Governance, Smart Energy) and must have Thai nationals holding the majority of shares.

If investors are able to provide all 7 of the above smart systems, they will be exempt from corporate income tax for a period of 8 years (with a limit), but if they do not complete all 7 aspects, they will be exempt from corporate income tax 5 years, if the project is located in the Eastern Special Development Zone (EEC) will receive a 50% corporate income tax reduction for 5 years after the corporate income tax exemption expires.

2. Development of smart city systems Set important conditions Is that the smart city development project to be promoted must be part of the smart city development project approved by the committee or the agency responsible for smart city development, with an exemption Corporate income tax for a period of 5 years (with a limit) in the event of system development for a smart city or industrial estate or industrial zone that receives 8-year income tax exemption, the developer of such system will also receive 8-year income tax exemption and If the project is located in the Eastern Special Development Zone (EEC), it will receive a 50% corporate income tax reduction for 5 years after the corporate income tax exemption expires.

3. Development of Industrial Estate or Intelligent Industrial Zone Set important conditions It is necessary to provide an intelligent system service within all 7 areas: Smart Mobility, Smart People, Smart Living, Smart Economy, Smart Governance, Smart Energy and Smart Environment with a corporate income tax exemption for a period of 8 years (limited Credit limit) and must have Thai nationals holding the majority of shares To make smart city development in a direction consistent with the guidelines, the smart city development committee or agency set The meeting, therefore, set conditions for those who would request to promote the development of smart city areas. And the development of intelligent industrial zones Must be approved by the committee or the agency responsible for smart city development before applying for investment promotion.



BOI announcement on Promotion of Smart City Development

2019-04-11 Smart City Development Plan Manual

Criteria and examples of the assessment of 7 areas of smart cities