Thailand’s Board of Investment (BOI) now requires data center projects to demonstrate measurable benefits for local workforce development, R&D, SME capability, and domestic supply chains to qualify for corporate income tax (CIT) exemptions. BOI Notification No. Por. 3/2569, issued on February 6, 2026, updates the requirements for projects seeking promotion under BOI category 8.2.1 (data centers).

All data center projects must now submit and implement plans covering development of Thai human resources and domestic supply chain support before benefiting from any CIT exemption.

Human Resources Development Plan

The BOI seeks to promote local talent development beyond basic training. Plans must include the following elements:

• Training for data center design, construction, and operations targeting vocational students, engineering and ICT undergraduates and postgraduates, and energy and building personnel in Thailand.
• Joint curricula with Thai universities and technical institutes.
• Collaborative R&D with Thai nationals or institutions in areas including AI, resource allocation, high-performance computing, and data center hardware and systems.
• Thai SME upskilling in electrical and energy systems and IT services.

Domestic Supply Chain Support Plan

Plans must demonstrate knowledge transfer in design, construction, cooling, security, and power and water management. Projects must also include usage or installation of domestically manufactured equipment or engage specialist domestic entities.

Criteria for BOI Evaluation

The BOI will assess data center operators’ eligibility for CIT incentives based on two criteria:

• Scale requirement: Training and joint-curriculum initiatives must reach a total participants equal to at least 10 times the project headcount and run for the duration of the CIT incentive. If this threshold is not met, the applicant must also implement continuous R&D or SME skills-development plans throughout the incentive period.
• Substantiality test: Supply-chain plans must be substantive, meet industry standards, and show measurable development of the domestic digital and data center supply base.

To ensure compliance, the BOI will conduct two-stage verification. Before using CIT exemptions, applicants must provide evidence of binding commitments, such as agreements with educational institutions or agencies. At full project startup, the BOI will cross-check plans against the BOI application, including any amendments, financial statements, accounting records, and partner confirmation letters.

Outlook

The BOI now ties incentives to measurable local impact. Projects must commit to sustained investment in Thai talent, R&D, and domestic suppliers. Investors should integrate these requirements into project planning from the start to secure and fully benefit from BOI tax incentives.