Trade and Investment Support Office (TISO) in Thailand

What is TISO?

The Trade and Investment Support Office (TISO) is a type of business presence in Thailand that allows for non-tax incentives provided by the Thailand Board of Investment (BOI).

The main benefit of TISO is the possibility of 100% foreign ownership of the company.

Conditions for TISO Incentives

To establish TISO and qualify for the corresponding incentives, the following conditions must be met:

1) Annual sales and administrative expenses must exceed 10 million baht (approximately USD 292,000 today).

2) The company’s business plan and types of activities must be approved by the Board of Investment.

Types of TISO Activities

TISO can engage in the following types of activities:

  1. Control and/or servicing of associated enterprises, including leasing office or manufacturing buildings, providing rental services to associated enterprises, and loans to such enterprises beyond the scope of the treasury center. This activity can be conducted under foreign exchange control regulations, in particular:
  • Providing loans in foreign currency to associated enterprises abroad.
  • Providing loans in Thai baht to associated enterprises in Thailand.
  • Providing loans in Thai baht to associated enterprises in Vietnam and neighboring countries adjacent to Thailand. These loans must be used exclusively for trade and investments in Thailand or the specified countries.

2. Providing business consultancy services, excluding services related to securities operations, currency exchange, accounting, legal, advertising, architectural, and construction services.

3. Information services related to sourcing suppliers of goods.

4. Engineering and technical services, unrelated to architecture and civil construction.

5. Commercial activities related to machinery, engines, tools, and equipment produced by associated enterprises or official manufacturers. The project must include at least one of the following types of activities:

  • Wholesale import.
  • Training services.
  • Assembly, maintenance, and repair.
  • Calibration.

6. Wholesale trading of products manufactured in Thailand.

7. International business process outsourcing services through telecommunications networks, such as management services, financial and accounting services, HR, sales and marketing, customer service, and data processing.

When providing loans to associated companies, it is also necessary to provide services unrelated to loans as mentioned in point 1 or at least one of the services mentioned in points 2-7.

TISO Incentives

TISO exclusively receives non-tax incentives. The primary privilege of TISO is the right to 100% foreign ownership of the company. Additionally, TISO may have the opportunity to acquire land but with restrictions:

  • The maximum land area for offices of promoted projects should not exceed 5 rai (one rai equals 1,600 square meters).
  • The land area for the residence of executives or experts is limited to one rai, while for regular employees, it is limited to two rai.
  • BOI reserves the right to increase these limits if necessary.

Visas and work permits are issued through a Single-Window Service Center, expediting the process. Foreigners can also stay in the country to conduct a feasibility study.

If you have questions about TISO in Thailand, please email me, or use the form below.

Contact Form EN