The BOI has replaced its six-monthly progress report with a mandatory quarterly report for all promoted companies whose project has not yet received approval to start operations. Reports are filed through the BOI’s e-Monitoring system within 30 days of the end of each quarter. The next deadline is 30 October 2026, for the July to September quarter. A late report suspends the benefits of the promotion certificate, and two consecutive missed reports can lead to the revocation of BOI privileges.
Last updated: October 2026
What has changed
The rules changed in three steps in the first half of 2026:
- BOI Announcement No. 8/2569, dated 30 March 2026: replaced six-monthly progress reporting with quarterly reporting, from 30 March 2026.
- BOI Office Announcement No. Por. 5/2569, dated 20 April 2026: set the filing procedure through e-Monitoring, with a deadline of 60 days after the end of each quarter.
- BOI Office Announcement No. Por. 8/2569, dated 20 May 2026: repealed Por. 5/2569 and shortened the deadline to 30 days after the end of each quarter.
If you have seen a 60-day deadline in other guides, it was only in force for a month. The deadline is now 30 days.
Under the previous rules, promoted companies filed a progress report twice a year, in February and July. Reports now follow the four calendar quarters:
| Quarter | Period covered | Filing deadline |
|---|---|---|
| Q1 | January to March | 30 April |
| Q2 | April to June | 30 July |
| Q3 | July to September | 30 October |
| Q4 | October to December | 30 January of the following year |
Any condition in an existing promotion certificate that still refers to the former February and July schedule is replaced by the new rules. Companies do not need to amend their certificates.
Who must file
The quarterly report applies to every company that holds a BOI promotion certificate but has not yet received the BOI’s approval to start operations. Once that approval is granted, the quarterly obligation ends. It applies both to new projects and to projects promoted before the reform that are still being implemented.
If a promotion certificate is issued during a quarter, no report is required for that quarter: the first report covers the following quarter. For example, for a certificate issued in November 2026, the first report covers January to March 2027 and is due by 30 April 2027.
The risks of non-compliance
The new rhythm makes the consequences of a missed report arrive much faster:
- Late or missing report: the BOI can suspend the rights and benefits under the promotion certificate, including the processing of visa and work permit applications for foreign employees, until the report is filed. Sources differ on whether the suspension ends automatically once the report is filed or whether the company must then ask to use its rights again, so plan for the second case.
- Two consecutive missed reports without a valid reason: the BOI may treat the project as abandoned and revoke the promotion, with the loss of the corporate income tax exemption, import duty privileges and other incentives.
Under the former six-monthly schedule, reaching two consecutive missed reports took a full year. With quarterly reporting, it can happen in six months.
What to do now
- Check whether your company is still covered: has the BOI approved the start of operations for each of your promoted projects?
- File the report for July to September 2026 through e-Monitoring by 30 October 2026.
- Add the four quarterly deadlines to your compliance calendar: 30 April, 30 July, 30 October and 30 January.
- Make sure the data needed for the report (investment made, machinery imported, employment, construction progress) is collected internally each quarter, so the report can be prepared within the 30 days.
- If you expect to miss a deadline, contact the BOI and prepare a written justification in advance, rather than after a suspension notice.
The annual operating results report remains
The quarterly progress report does not replace the annual operating results report. Once a project has received approval to start operations, the company must file an annual report on its operating results through e-Monitoring by 31 July each year, for the previous accounting period. This requirement is unchanged.
These reports add to the other compliance obligations of BOI-promoted companies, such as the new rules on Thai staff, foreign employees and proof of social security contributions. See our article on hiring foreigners in a BOI company and our complete guide to BOI promotion.
Key points
- Since 30 March 2026, BOI progress reports are quarterly instead of six-monthly (Announcement No. 8/2569).
- Since 20 May 2026, they are due within 30 days of the end of each quarter (Por. 8/2569), through e-Monitoring.
- Next deadline: 30 October 2026, for July to September.
- They apply to every promoted project that has not yet received approval to start operations, including projects promoted before 2026.
- A late report can suspend the benefits of the certificate, including visas and work permits; two consecutive missed reports can lead to revocation.
- The annual operating results report, due by 31 July, remains a separate obligation once operations have started.
Frequently asked questions
What is the next deadline for the BOI quarterly report?
30 October 2026, for the July to September 2026 quarter. The following deadline is 30 January 2027, for October to December 2026.
Is my company covered if it has already received approval to start operations?
No. The quarterly progress report only applies during the implementation phase, between the issue of the promotion certificate and the BOI’s approval to start operations. After that, the annual operating results report applies.
What happens if a report is filed late?
The BOI can suspend the rights and benefits under the promotion certificate, including the processing of visas and work permits for foreign staff, until the report is filed. Check with the BOI whether you then need to ask to use your rights again.
What happens if reports are missed repeatedly?
If two consecutive quarterly reports are missed without a valid reason, the BOI may treat the project as abandoned and revoke the promotion.
Does the new rule apply to companies promoted before 2026?
Yes. It applies to all projects still being implemented, including those promoted before the reform. Any condition in their certificate that refers to the former six-monthly schedule is replaced automatically.
Where is the report filed?
Through the BOI’s e-Monitoring system only.
Does the quarterly report replace the annual operating results report?
No, they are separate obligations. The quarterly report covers the implementation phase; the annual operating results report, due by 31 July, applies once operations have started.
Conclusion
This change turns a six-monthly formality into near-continuous monitoring of BOI compliance, with serious consequences in case of repeated oversight. Promoted companies still implementing their projects should add the four quarterly deadlines to their compliance calendar now, rather than discover the obligation when a suspension notice arrives.
Our team handles BOI compliance for promoted companies, including quarterly progress reports, annual operating reports and the related accounting. Contact us to discuss your project.
