Data-center law in Thailand

National jurisdiction · as of 2026-09-06

Thailand has no data-centre-specific siting, permitting, or utility statute; a data-centre project is instead eligible for the general incentive regime the Board of Investment administers under the Investment Promotion Act B.E. 2520 (1977).

The Board's current Policies and Criteria for Investment Promotion name Data Center as a promoted activity within a Digital Infrastructure category, carrying a corporate income tax exemption and import-duty relief on machinery, conditioned on technical criteria such as a minimum IT electrical load and international information-security certification.

The environmental-review, energy-grid-connection, and construction-permitting requirements a data-centre project in Thailand separately needs are not described here.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Investment Promotion Act, data-centre and digital-infrastructure incentive category

In force

Investment Promotion Act B.E. 2520 (1977) Section 35, and Announcement of the Board of Investment No. 8/2565 (2022), Policies and Criteria for Investment Promotion, Category 8.2 Digital Infrastructure

Effective 2023-01-03 · Applies to private

The Board of Investment's Announcement No. 8/2565, Policies and Criteria for Investment Promotion, was announced 8 December 2022 and applies to applications submitted from 3 January 2023 onward. It lists Data Center, under a Digital Infrastructure category, as an activity eligible for incentive Group A1: an eight-year corporate income tax exemption plus import-duty exemption on eligible machinery, granted under the Investment Promotion Act's Section 35.

Group A1 is one tier below the Board's highest tier, A1+, which the Data Center activity is not listed in. Eligibility requires a minimum IT electrical load of 2 megawatts and at least four high-speed telecommunication links to domestic and international networks. The facility must be certified to ISO/IEC 27001 before the corporate income tax exemption may be exercised. A related, separate category promotes cloud service and data-hosting activities on similar terms.

Source: Full text of law