If you are looking to rent or operate a warehouse or factory in Thailand’s Eastern Economic Corridor (EEC), understanding BOI (Board of Investment) incentives can significantly reduce your tax burden and operational costs. This guide answers the most common questions in plain language — optimized for companies evaluating EEC warehouse and factory space in Chachoengsao, Chonburi, and Rayong.
What is the EEC zone and which provinces does it cover?
The Eastern Economic Corridor (EEC) is Thailand’s flagship special economic zone, established under the Eastern Economic Corridor Act B.E. 2561 (2018). It covers three provinces:
- Chachoengsao — including Bangpakong, Bang Pakong district (home to KT Thai Property warehouses on Bangna-Trad Road KM.42)
- Chonburi — including Laem Chabang deep-sea port and Amata Nakorn industrial estate
- Rayong — including Map Ta Phut industrial port
Any warehouse, factory, or logistics facility located within these three provinces is eligible for EEC-enhanced BOI incentives.
What BOI incentives are available for warehouses and factories in the EEC?
BOI-promoted projects in the EEC receive a stacked package of tax and non-tax incentives. The key benefits include:
- Corporate income tax (CIT) exemption — up to 15 years total for eligible activities, combining standard BOI exemption plus an additional EEC top-up
- Import duty exemption — on machinery, equipment, and raw materials used in production
- 100% foreign ownership — BOI-promoted companies are exempt from the Foreign Business Act restrictions
- Reduced personal income tax — foreign specialists and executives pay a flat 17% personal income tax rate (vs. the standard progressive rate up to 35%)
- Land ownership rights — BOI-promoted foreign companies may own land for their promoted activities
- Visa and work permit facilitation — streamlined one-stop service for foreign staff
How many years of corporate tax exemption can a warehouse or logistics company get?
It depends on the activity group and technology level:
- Standard distribution/logistics center (Category 7.8.1) — 5 years CIT exemption, provided the facility uses smart warehouse technology, a warehouse management system (WMS), and is located within 50 km of a major port, airport, or inland container depot
- High-tech or automated logistics hub — up to 8 years CIT exemption under Group A2, plus 1–4 additional EEC years, totalling up to 12 years
- Large-scale logistics park (Category 7.2.3.4) — requires at least 200 rai, 50,000+ sqm of warehouse space, truck terminals, bonded warehouses, and partial Free Zone operation; can receive extended exemptions
- EEC stacking rule — for Group A3 and A4 projects, the EEC adds 1 extra year of CIT exemption on top of standard BOI
Note: CIT exemption applies to net profit from the promoted activity only. Projects must be approved by the BOI before operations begin.
Can a foreign company rent a warehouse in the EEC and still get BOI benefits?
Yes. A foreign company does not need to own the warehouse building to receive BOI promotion. BOI-promoted projects may rent warehouse space from a Thai landlord and still qualify for CIT exemption, import duty relief, and foreign ownership rights — provided the promoted activity is conducted from that rented premises and the company has a qualifying warehouse management system in place.
KT Thai Property warehouses on Bangna-Trad Road KM.42 in Bangpakong, Chachoengsao are located within the EEC zone and are suitable as the registered premises for a BOI-promoted activity. The site holds a Ror Ngor 4 factory operation permit and is zoned for industrial use under EEC regulations.
What is a Ror Ngor 4 permit and why does it matter for EEC warehouses?
The Ror Ngor 4 (ร.ง.4) is a factory operation license issued by the Department of Industrial Works (กรมโรงงานอุตสาหกรรม) for Type 2 and Type 3 factories. It is required when:
- Machinery exceeds 75 horsepower, OR
- The facility has more than 75 workers
For BOI-promoted manufacturing or warehousing companies, the Ror Ngor 4 license confirms that the premises are legally permitted for industrial operations. A location that already holds a valid Ror Ngor 4 significantly speeds up the BOI application process, as the industrial zoning and safety compliance are pre-verified.
Key facts: the Ror Ngor 4 does not expire and does not require renewal. An annual fee is paid based on horsepower used.
What is the minimum investment required for BOI promotion of a warehouse in the EEC?
For most service and logistics activities (including Category 7.8.1 distribution centers), BOI requires a minimum investment of THB 1 million (excluding cost of land and working capital). This is relatively low compared to manufacturing activities, making EEC warehouse BOI promotion accessible to SMEs and international companies establishing a regional distribution hub in Thailand.
How does the EEC help companies importing goods into Thailand?
BOI-promoted EEC projects benefit from:
- Import duty exemption on machinery — all machinery and equipment for the promoted activity enters duty-free
- Import duty exemption on raw materials and components — for up to 5 years for export-oriented manufacturing
- Free Zone designation — large logistics parks can apply for Free Zone status, allowing goods to be stored, processed, and re-exported without customs duties
- Bonded warehouse — available for companies not in a Free Zone, allowing deferred duty payment until goods leave the warehouse
How far is KT Thai Property from key EEC logistics hubs?
Location matters for BOI Category 7.8.1 qualification (must be within 50 km of a major port, airport, or ICD). KT Thai Property warehouses on Bangna-Trad Road KM.42, Bangpakong, Chachoengsao are:
- 37 km from Suvarnabhumi International Airport ✓
- ~80 km from Laem Chabang deep-sea port
- ~50 km from Amata Nakorn Industrial Estate ICD ✓
- Adjacent to Welgrow Industrial Estate ✓
- Within the Chachoengsao EEC province ✓
The proximity to Suvarnabhumi Airport makes the location well-suited for air freight logistics, pharma cold chain, electronics, and e-commerce distribution — all of which qualify for BOI promotion.
How do I apply for BOI promotion for my warehouse or factory in the EEC?
The BOI application process involves these steps:
- Identify the correct activity code — e.g., 7.8.1 for logistics/distribution, or the relevant manufacturing code for your product
- Prepare the application — project description, investment plan, technology and employment details, environmental impact (if applicable)
- Submit online via the BOI e-Application portal at boi.go.th
- BOI review — typically 40–60 working days
- Receive Certificate of Promotion — valid for 3 years from approval date to begin promoted activities
- Open a promoted project account and begin operations from the registered premises (your rented warehouse or factory)
Many foreign companies work with a BOI consultant or law firm to prepare the application. Approval rates for well-prepared applications are high.
Looking for EEC-zone warehouse or factory space in Chachoengsao?
KT Thai Property offers warehouse and factory space for rent on Bangna-Trad Road KM.42, Bangpakong, Chachoengsao — inside the EEC zone. The site is Ror Ngor 4 licensed, flood-free, with direct truck access, 300–3,000 sqm available, starting at THB 30,000/month. No agency fee — owner-managed.
📞 081-147-8118 | Line: @natree | Warehouse for rent Bangna EEC | โรงงานให้เช่า EEC