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ARTICLE · 25 MARCH 2026

Thailand Ties Data Center Tax Breaks To Workforce And Supply Chain Development

Tilleke & Gibbins
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Tilleke & Gibbins

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Thailand's Board of Investment (BOI) now requires data center projects to demonstrate measurable benefits for local workforce development, R&D, SME capability, and domestic supply chains to qualify for corporate income tax...

ThailandTax
Supasit Saypan
Supasit Saypan
Nuriah Na Pikul
Nuriah Na Pikul
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Thailand's Board of Investment (BOI) now requires data center projects to demonstrate measurable benefits for local workforce development, R&D, SME capability, and domestic supply chains to qualify for corporate income tax (CIT) exemptions. BOI Notification No. Por. 3/2569, issued on February 6, 2026, updates the requirements for projects seeking promotion under BOI category 8.2.1 (data centers).

All data center projects must now submit and implement plans covering development of Thai human resources and domestic supply chain support before benefiting from any CIT exemption.

Human Resources Development Plan

The BOI seeks to promote local talent development beyond basic training. Plans must include the following elements:

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