6 Zone

1. Zone 1 - Approved projects located in Bangkok, NakornPathom, Nonthaburi, PathoumThani, SamutPrakan, and SamutSakhon will be granted: 

  1.1. Fifty percent reduction of import duties on machinery that is subject to import duties of not less than 10 percent.

  1.2. Corporate income tax exemption for three years for projects located within industrial estates or promoted industrial zones, provided that such projects with capital investment of 10 million baht or more (excluding the cost of land and working capital) obtain ISO 9000 or similar international standard certification within two years of their start-up date, otherwise the corporate income tax exemption will be reduced by one year.

  1.3. Exemption of import duty on raw or essential materials used in the manufacturing of export products for one year.

2. Zone 2 - Approved projects located in Kanchanaburi, Chachoengsao, Chon Buri, NakhonNayok, Ayutthaya, Phuket, Rayong, Ratchaburi, SamutSongkhram, Saraburi, Supanburi, and Ang Thong will be granted: 

  2.1. Fifty percent reduction of import duties on machinery that is subject to import duty of not less than 10 percent and exemption of import duty on machinery for projects located within industrial estates or promoted industrial zones.

  2.2. Corporate income tax exemption for three years, increased to seven years for projects located within industrial estates or promoted industrial zones(1), provided that projects with capital investment of 10 million baht or more (excluding the cost of land and working capital) obtain ISO 9000 or similar international standard certification within two years of their start-up date, otherwise the corporate income tax exemption will be reduced by one year.

  2.3. Exemption on import duties on raw or essential materials used in the manufacturing of export products for one year.