City Lawyer Consulting

Regional Headquarters

The Thai government has launched another tool to stimulate business development in Thailand. This instrument benefits investors who have established a regional headquarters in Thailand to serve branches or associates inside and outside Thailand. This is the regional operating headquarters (ROH).

Company registration

Regional Head Office Setup

Regional Operations Headquarters (ROH)

In 2002, the first ROH incentives, both tax and non-tax were introduced for investors to attract more investment to Thailand. The benefits provided by the Department of Revenue in the form of tax incentives are as follows:

  • Corporate income tax reduction from 30% to 10% on net income received from offshore subsidiaries and associates;
  • Exemption from tax on dividends received from domestic or foreign subsidiaries of ROH;
  • Exemption from tax on dividends paid from ROH to foreign companies that do not conduct business in Thailand;
  • Lower personal income tax on wages of expatriates working with ROH at 15% instead of the progressive tax rate of 5-37%;
  • Benefit for development at 25% on the date of acquisition.

Board of Investment Options

Investors who also want non-tax incentives should apply directly to the Board of Investment (BOI). The incentives that applicants can get from the BOI are as follows:

  • Approval for foreign investors to own land;
  • Support for foreign professionals and technicians;
  • Work permit and visa application.


In 2010, the Thai government again considered finding ways to improve Thailand's competitiveness among regions by providing new incentives to attract foreign investment to Thailand.

Inducements from the Board of Investment:

For ROH to qualify for the above tax incentives, the following criteria must be met:

  • The company must apply to the tax department for ROH confirmation;
  • ROH must be a law firm or partnership established under Thai law;
  • ROH must have a paid-up capitalization of at least 10 million baht;
  • ROH must provide services to their branches or companies in at least three countries;
  • ROH must receive half its income from related services to its branches or associated companies outside Thailand.

Definition of services:

The above-qualified services refer to actions that a regional operating headquarters in Thailand must perform to be eligible for ROH investment incentives. These services include:

  • Organizational administration and business planning management;
  • Research and development;
  • Technical support;
  • Marketing and sales promotion;
  • Regional training and human resource development;
  • Business advice (financial management, marketing, accounting, etc.
  • Investment feasibility studies and economic and investment analysis
  • Credit management and control
  • Other services are to be approved by BOI on a case-by-case basis.


Please consult with our specialized corporate Thai lawyers for any questions.

Our lawyers will always be happy to help you.

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Update: 18-02-2023
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