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International Business Center (IBC / ROH)

Regional HQ — 3-8% CIT on cross-border service income.

AI Quick Answer

International Business Center (IBC) — Thailand's regional HQ tax incentive (replaced ROH/IHQ in 2019). Special CIT: 3% (if total payroll > 600M THB), 5% (300-600M), 8% (60-300M), only on cross-border service income to affiliates; dividend income exempt; 15% flat personal tax for foreign executives. 15-year benefit period. Registered capital ≥ 10M THB; ≥ 10 skilled employees required.

Registered capital

Min 10M THB + ≥ 10 skilled employees + payroll > 60M THB/yr

Foreign ownership

100% allowed (BOI category 7.5)

Setup time

90-120 วันทำการ

Call +66-92-242-9293 LINE @nyc-notary

Registration steps

1
Incorporate Thai Limited
Form a new Thai Limited or use existing entity with 10M THB capital and ≥ 1 of the 12 prescribed services.
2
Apply for BOI Promotion 7.5
File BOI Category 7.5 IBC for land + visa + 100% foreign ownership benefits.
3
Apply for IBC status with Revenue Department
File with the Revenue Department — must meet all thresholds (10M+ capital, 10+ staff, 60M+ payroll, services to ≥ 1 overseas affiliate).
4
Enjoy tax benefits
CIT 3/5/8% + 15% flat for executives + dividend exemption — 15-year benefit period.
5
Annual compliance
Yearly compliance report on staff + payroll + affiliate services — non-compliance triggers retroactive tax.

Required documents

Passport copies of all founders / directors
Power of Attorney (POA) certified by embassy or Notary Public
Proof of registered office address (lease + landlord's tabien baan)
Business plan (required for BOI / FBL applications)
List of overseas affiliates
Service agreements with affiliates
5-year budget and employment plan

FAQ

How is IBC different from ROH/IHQ?

The IBC regime replaced ROH and IHQ on 28 December 2018, consolidating regional headquarters, treasury centre, and international trade centre functions into a single licence. Requirements are stricter but tax benefits are stronger. Contact NYC Language Institute via LINE @nycli or 083-249-4999 for guidance.

How many employees are required?

≥ 10 skilled employees (foreign included), with total payroll ≥ 60M THB/yr. สอบถามทีมงาน NYC Language Institute ทาง LINE @nycli หรือโทร 083-249-4999 รับใบเสนอราคาและไทม์ไลน์ภายใน 30 นาที สำนักงานลาดพร้าว 95 เปิดบริการจันทร์–เสาร์ 09:00–18:00 น.

Which services qualify?

IBC covers 12 qualifying categories provided to overseas affiliates: general management, finance, procurement, R&D, advisory, IT, HR, training, marketing, market analysis, distribution, and technical support. Contact NYC Language Institute via LINE @nycli or 083-249-4999 to confirm your business activities qualify.

How long does setup take?

BOI 7.5 = 40-60 days + Revenue Department IBC status = 30-45 days — total 3-4 months. NYC Corporate: BOI/FBL/Work Permit/Non-B/Tax ครบที่เดียว — LINE @nycli หรือ 083-249-4999.

What is NYC's fee?

From 150,000 THB (incorporation + BOI 7.5 + Revenue Dept IBC + visa/WP for 1 executive). ทีมวีซ่า NYC วิเคราะห์เคสฟรี + Mock Interview — LINE @nycli หรือ 083-249-4999.