Did you know foreign companies can own 100% of a Thai service business through the BOI Promotion? This regulatory pathway is a catalyst for firms seeking real operational flexibility without reorganizing their entire company.

As international service providers compete for market share in Thailand, TISO offers access to privileges typically restricted to local entities. The guidelines allow project-specific BOI support meaning you can secure fast-track work permits, enjoy regulatory clarity, and maintain clear compliance on qualifying activities.

Thailand BOI TISO purpose eligibility compliance foreign investors

For business owners and professionals navigating Thailand’s dynamic investment landscape, understanding TISO is essential. Policy updates are enabling service businesses to scale faster than ever, making the BOI Promotion one of the most practical levers for growth.

Key Takeaways

  • TISO under Thailand’s BOI targets service businesses by granting BOI privileges only to specific qualified activities such as advisory, BPO, technical support, and wholesaling of Thai-made goods.
  • 100% foreign ownership and fast-track work permits are key non-tax incentives for TISO-approved companies, delivering immediate operational control and streamlined staffing in Thailand.
  • Strict activity-based eligibility means only clearly documented functions (not an entire company) qualify for TISO promotion, so maintain separate accounting for eligible and non-eligible lines.
  • Qualifying for TISO requires at least THB 1 million in capital and THB 10 million in annual expenses by year three, along with detailed audited statements and a clear business plan.
  • Compliance is ongoing: Companies must pass annual audits and review, with extension options if expense thresholds are not met, or risk revocation of BOI privileges.
  • TISO fits best for international consultancies, BPO providers, and technical firms especially those seeking a strategic hub in ASEAN via Thailand.
  • TISO differs from traditional BOI schemes by skipping tax holidays in favor of flexible ownership, land rights, and entry advantages for high-value service sectors.
  • Successful applications depend on expert guidance: Choose advisors with a proven TISO track record for end-to-end support and compliance management.

Understanding BOI Promotion & TISO

What Is TISO in Thailand’s BOI Program?

TISO (Trade and Investment Support Office) is a special BOI promotion category designed for companies delivering key service activities that support trade and investment in Thailand.

Unlike traditional BOI incentives, TISO focuses not on the entire company, but on specified qualifying business processes, such as:

  • Advisory and consulting services
  • Business process outsourcing (BPO)
  • Technical and engineering support
  • Wholesaling products made in Thailand

This unique approach lets foreign investors operate with BOI support on approved activities, while keeping non-qualified activities separate for compliance.

For details, visit the Thailand Board of Investment – Official TISO Promotion Page.

Why TISO Matters for Service Businesses

TISO was created to strengthen Thailand’s service sector and attract specialized foreign expertise vital for economic growth.

Key scenarios where TISO is the preferred BOI path include:

  • International consultancies launching Thai branches
  • BPO companies relocating administrative operations
  • Technical firms providing regional support or training

TISO’s flexibility allows consultants and outsourcing providers to benefit from greater ownership and operational rights.

For businesses seeking strategic expansion in Thailand’s growing trade ecosystem, TISO can be the decisive advantage.

TISO-Eligible Activities & Sectors

Which Business Activities Qualify for TISO?

Under the BOI Promotion Thailand: Trade and Investment Support Office (TISO) Guide, eligibility applies to specific business functions. Only activities matching TISO parameters gain BOI status, so clarity and documentation are critical.

Eligible activities include:

  • Monitoring and servicing associated enterprises, such as providing office or factory space rentals to group companies
  • Advisory services for business operations, excluding securities and currency exchange
  • Information services related to goods sourcing
  • Engineering and technical services (but not architecture or civil engineering)
  • Machinery-related services: import and wholesale, training, installation, maintenance, repair, and calibration
  • Wholesaling of Thai-manufactured products
  • International business process outsourcing (BPO): admin, HR, finance, sales, marketing, customer service, and data processing

Key exclusions: Financial services, securities, architecture and civil engineering are ineligible.

Consider structuring non-qualifying business lines as separate legal entities with distinct accounting to maintain compliance.

Which Sectors Benefit Most from TISO Status?

Industries with proven TISO BOI success include:

  • Professional advisory firms
  • Business process outsourcing/service centers
  • Technical and engineering support providers

Thailand prioritizes high-value service sectors for foreign direct investment, aligning TISO with regional growth trends.

With tightly defined activities and sector focus, TISO status offers a strategic entry point for international service businesses aiming to scale in Thailand.

TISO Criteria & Compliance

Financial and Procedural Eligibility Requirements

To qualify for TISO BOI promotion in Thailand, your company must meet specific thresholds set by the Board of Investment (BOI).

Key requirements include:

  • Minimum capital investment of THB 1 million
  • Annual selling and administrative expenses of at least THB 10 million
  • Project-related spending of at least THB 2.5 million on assets such as office improvements or equipment

Expect to submit:

  • Latest audited financial statements showing you meet the expense criteria
  • A clear and detailed business plan that outlines your TISO activities
  • Licensing applications filed within three years of receiving BOI certification

For fast-growing or multinational firms, proactively segregate TISO-qualified expenses in your accounts from the outset. This demonstrates compliance clearly under audit and accelerates the approval process.

How to Maintain TISO Compliance

Ongoing compliance is critical for retaining TISO privileges.

Essential steps:

  • Undergo an annual audit and BOI review, focusing on the third-year THB 10 million expense mark
  • If you risk missing this threshold, gather supporting documents early and apply for a one-year extension
  • Maintain clear accounting separation between TISO-approved and non-TISO activities to avoid compliance issues

BOI offers flexibility in the initial years, but missed targets can lead to privilege revocation.

Accurate expense tracking and proactive communication position your business to sustain BOI status and maximize TISO’s strategic advantages in Thailand.

TISO Benefits & Advantages

Non-Tax Incentives for Foreign Companies

TISO promotion under BOI Promotion Thailand offers non-tax incentives that make market entry more flexible for foreign investors. Companies enjoy streamlined regulatory pathways that support rapid growth.

Eligible companies benefit from:

  • 100% foreign ownership under Thailand’s BOI Promotion Thailand: Trade and Investment Support Office (TISO) Guide
  • Land rights for office, residential, or employee facilities
  • Fast-track visa and work permit processing through the One-Stop Service Centre
  • Regulatory support for activities otherwise restricted to foreign entities

These advantages can enable projects to scale efficiently while mitigating local regulatory risks.

TISO vs Traditional BOI Promotion

TISO does not grant tax holidays, but its non-tax incentives often outweigh direct tax benefits for knowledge-driven service companies. Decide between schemes by assessing which incentives better match your growth and operational priorities.

Choose TISO if you need:

  • Maximum foreign control
  • Ownership of business land
  • Easier hiring of multinational staff
  • Traditional BOI programs may fit manufacturing or R&D ventures seeking corporate tax relief

TISO promotion delivers actionable value for market-entry and expansion. If you seek operational control and workforce flexibility without tax holidays, TISO offers an efficient, client-centric pathway to success.

Applying for & Sustaining TISO Status

TISO Application Process Explained

Gain TISO status under the BOI Promotion Thailand framework by following these structured steps:

  • Conduct due diligence to confirm business activity qualifies as eligible under BOI’s TISO list
  • Prepare documentation: a detailed business plan, latest audited financials, and evidence of meeting the THB 1 million capital and THB 10 million expense requirements
  • Submit your application through the BOI’s online platform, ensuring all documents align with approved TISO business categories
  • Cooperate with BOI officers during review, typically processed within 90–120 days
  • Upon approval, secure your BOI certificate and apply for the required operating license within 3 years

Advisors and Support for TISO Applications

Choose advisors with specialized experience in TISO BOI projects and a strong track record in Thailand.

Prioritize legal and consultancy partners who:

  • Demonstrate proven TISO success cases
  • Offer end-to-end application and compliance support
  • Understand BOI’s evolving criteria and registration process

Verify credentials by requesting references and confirming familiarity with recent BOI regulatory updates.

Carefully structured applications and ongoing compliance guidance give your company the best chance to unlock TISO’s benefits and sustain BOI privileges throughout your market lifecycle.

FAQ: TISO BOI Promotion

How can existing companies restructure to gain TISO BOI status?

Existing companies can seek TISO BOI status by restructuring their business lines to separate eligible activities, maintaining distinct accounting for BOI-approved operations.

Alternatively, forming a new legal entity may be required if restructuring is not feasible or the existing business mixes ineligible activities.

How does TISO simplify work permits and foreign staffing?

BOI TISO status simplifies foreign staffing by streamlining work permit and visa approvals, typically allowing flexibility beyond Thailand’s standard quota requirements.

Companies must demonstrate the business need, but BOI-backed companies often achieve key staffing goals quickly.

What happens if the THB 10 million expenditure target is not met?

If the required THB 10 million in expenses is not met by the third year, your company can formally request a one-year extension, showing proof you expect to comply.

If the target is not achieved after the extension, BOI promotion privileges may be revoked, impacting foreign ownership and staffing rights.

Can companies expand into non-TISO activities while keeping TISO benefits?

Expansion into non-TISO activities is possible but requires strict separation, with separate accounting and clear reporting to satisfy BOI audit requirements.

Mixing promoted and non-promoted activities without compliance oversight creates risk of status loss.

TISO BOI status offers real operational flexibility for service businesses, but maintaining compliance and clear business structures is critical for lasting benefits.

Conclusion

TISO under BOI Promotion offers a strategic pathway for service-oriented businesses to secure foreign ownership, regulatory advantages, and operational flexibility within Thailand’s competitive landscape.

To maximize these benefits, start by assessing your service activities for TISO eligibility, proactively organizing business lines and accounts, and ensuring your documentation and compliance processes are airtight.

If you’re ready to move forward with confidence, contact us. Themis Partner navigates the full TISO lifecycle from eligibility assessment to application support and ongoing compliance empowering your business to unlock opportunities and stay ahead of regulatory change.