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01 July 2025

Thailand introduces new salary thresholds and quotas for foreign employees working for BOI-promoted companies

Thailand recently announced updated eligibility criteria, including new minimum salary requirements and quotas, for foreign nationals who work for Board of Investment Companies (BOI)-promoted companies in Thailand. The revised requirements will go into effect on 1 October 2025 for foreign employees of companies with BOI promotion certificates issued on or after 5 June 2025, and on 1 January 2026 for employees of companies with certificates issued before 5 June 2025.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-1480

 

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