Thailand BOI: Major Updates on Tax Certification, Workforce Quotas, and Social Security Requirements in 2026
- VISASUPDATE
- 1 day ago
- 3 min read
By Xavio
February 14, 2026
The Thailand Board of Investment (BOI) has introduced several significant changes affecting Thailand BOI-promoted companies, focusing on renewal procedures, tax documentation, workforce composition, and social security compliance. These updates aim to strengthen regulatory oversight while maintaining Thailand’s appeal as an investment destination.
Key Changes to Thailand BOI Requirements
New Tax Certification Mandate for Renewal Applications (Effective February 13, 2026)
Thailand BOI companies submitting renewal applications must now provide a certified copy of PND 1 or PND 1 Kor (withholding tax return) issued by the Revenue Department. Previously, uncertified scanned copies were accepted. Uncertified documents will no longer be valid.
When third-party assistance is required to obtain certification:
Companies must first request an appointment letter for the representative via the Revenue Department system.
Processing typically takes approximately four business days after the appointment letter is issued.
A valid Power of Attorney (POA), signed by an authorized director, is required. If the existing POA lacks a Thai director signatory or does not explicitly cover obtaining tax certification, a new POA must be executed, which may extend timelines.
Social Security Contribution Submission (Effective from October 1, 2025 / January 1, 2026)
Manufacturing companies under the Thailand BOI must now submit certificates of social security contributions through the Single Window system:
Companies receiving their BOI certificate on or after June 5, 2025: Submission starts October 1, 2025, using the August 2025 contribution.
Companies with certificates issued before June 5, 2025: Submission begins January 1, 2026, using the November 2025 contribution.
Workforce and Salary Threshold Updates (Announced June 27, 2025)
For Thailand BOI-promoted manufacturing companies with more than 100 employees, at least 70% of the workforce must consist of Thai nationals (previously no formal quota existed). Monthly social security contribution documents serve as proof of compliance. Exemptions may apply in specific cases.
Additionally, new minimum salary thresholds require:
Employment contracts as proof for all new work permit applications.
Withholding tax documents for work permit renewal applications.
These workforce and salary changes apply from October 1, 2025 for certificates issued on or after June 5, 2025, and from January 1, 2026 for earlier certificates.
Official Website: For the latest guidelines and services, visit the Thailand Board of Investment at https://www.boi.go.th/
For ongoing visa and investment updates, visit VisasUpdatee.com.
Frequently Asked Questions about Thailand BOI Updates
What is the new tax document requirement for Thailand BOI renewals?
A certified copy of PND 1 or PND 1 Kor from the Revenue Department is now mandatory; uncertified copies are no longer accepted.
When do social security submissions begin for Thailand BOI manufacturing companies?
From October 1, 2025 (using August data) for newer certificates, or January 1, 2026 (using November data) for older ones, via the Single Window system.
What is the Thai workforce quota for manufacturing companies?
Companies with over 100 employees must ensure at least 70% are Thai nationals, proven via monthly social security documents.
What proof is needed for minimum salary thresholds under Thailand BOI?
Employment contracts for new work permits; withholding tax documents for renewals.
Do the workforce and salary changes apply immediately?
No—effective October 1, 2025 for certificates issued on/after June 5, 2025, and January 1, 2026 for earlier certificates.
Thailand BOI-promoted companies are advised to review compliance promptly to avoid delays in renewals or operations. Further announcements may follow from official channels.
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