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Relaxation of ROH policy


ROHRevised criteria and incentives for

Regional Operating Headquarters (ROHs) were approved by the Cabinet.


Relaxation of Criteria and Additional Incentives

 Amendments on Regulations and Privileges 


Currently, the business of Regional Operating Headquarters (ROHs) is a promoted business by Thailand Board of Investment (BOI) and several tax benefits are granted to both companies and the foreign employees working for ROHs. Nevertheless, in practice, there are many criteria and conditions that need to be satisfied for ROHs to be considered “qualified ROHs” resulting in less utilization of the benefits received. These criteria were recently reconsidered and relaxed so that more ROHs in Thailand could enjoy the benefits.


Revised Conditions 

The conditions currently imposed that were relaxed by this measure include the requirement ratio of minimum foreign services income from ROH business and the timeframe in which ROHs’ can satisfy the condition of 3 qualifying service recipients. However, the minimum registered capital of ROHs at 10,000,000 Baht remains unchanged.  


ROHs are currently required to receive minimum foreign service income from ROH business of at least 50%. The new criteria provide no minimum ROH income requirement for the purpose of corporate income tax exemption.  


ROH Business Operations 

ROHs are currently required to provide ROH services to affiliated entities in at least 3 foreign countries within the first fiscal year. The revised criterion allows the ROHs to meet this requirement within the fifth fiscal year. 


Corporate Income Tax 

This measure allows for ROHs to pay corporate income tax at a flat rate of 0% for foreign ROH income and 10% for local ROH income for up to 15 years if the ROH can meet the conditions on annual expenses, numbers of associated enterprises and qualification of personnel.


No amendments on corporate income tax from dividend income, dividend payment, loan interest charged from associated enterprises or royalties were made.   


Personal Income Tax 

In addition to the personal income tax exemption on income derived from working for an ROH in overseas countries, an ROH’s foreign employees will also be granted a flat rate of personal income tax 15% for income from working for the ROH in Thailand for up to 8 years.


More details are described in the enclosure.


 Actions Required


Notification to the Revenue Department 

In order to obtain the new incentives from the Revenue Department, the ROH must file a new notification of ROH incorporation with the Revenue Department.


Requirement for BOI Promotion


• Foreign Company  

A foreign company, if not yet promoted as an ROH business by the BOI, can submit an application for promotion to the BOI. Notification of ROH establishment to the Revenue Department should be submitted after the ROH is promoted by the BOI. An ROH which is a foreign company is also required to obtain a foreign business certificate from the Ministry of Commerce.


The ROH, which has been granted BOI promotion, has to examine the approved scope of ROHs services.  If the scope of services does not include the current or future ROH business activities, an application for BOI project amendment should be submitted to the BOI.


In the case of a non-BOI company, a foreign business license from the Ministry of Commerce must be obtained.


• Thai Company  

An application for BOI promotion is not required.  


Importance Note 


The information contained in this email is based on the policy currently approved by the Cabinet but the details have not yet been issued in regulations. It is expected that the Revenue Department will announce Ministerial Regulations soon. There might be some changes in the policy during this process.


 For more information, please contact:               


Wanna Suteerapornchai 


Telephone:          66 (0) 2676 5700 ext. 10691

Email     :                        


Pattraporn Poovasathien

Senior Manager                                 

Telephone:          66 (0) 2676 5700 ext. 10852

Email     :