This is part one of two posts explaining what Digital Content means. Digital content is one of the activities eligible for Thailand BOI promotion under the category 5.7.2 Software Business. This category grants 5 years corporate income tax exemption without cap. If you are interested in IT and want to get Thailand BOI promotion for software business, you must read this post which we clarify the meaning of Digital Content for the software activity. Then you may find out whether your business is considered the Digital Content or not.
The Board of Investment Thailand classifies Digital Content to 10 categories as follows:
- Animation, cartoon & characters
If you create motion pictures in communication or convey stories via computer technology in cartoon, 2D or 3D graphics including development and creation of characters for models as part of creation of motion picture, your business is eligible for the Thailand BOI promotion.
- Computer-generated Imagery (CGI)
It means the production of the animated graphics derived from use of computer technology and displayed through feature film, television and video of all types. If this is what your business will do it Thailand, BOI is your answer.
- Web-based application
If your business is to create an application accessible via browser or http as main protocol in communication and presentation of data to users in the form of html or any other languages, most of which include thin-client tier (web browser), presentation tier (web server), application tier (application server) and database tier, it falls under the meaning of Digital Content and you really should get Thailand BOI promotion.
- Interactive application
It is defined as an application of system that includes presentation of multimedia object in various forms, where users are allowed to interact with application or system by inputting data or command by users and being responded in multimedia by designing and specifying the direction or format of interaction between users and application or system and the response of the application or system in advance. Examples of the application or system are interactive game, interactive TV, digital movies, virtual reality applications. If this is what you do, you are definitely qualified for Thailand BOI status.
- Game, such as Windows-based, mobile platform, console, PDA, online game, massive multi-player Online Game (MMOG) etc.
It is defined as Entertainment software that operates on various devices, consisting of graphics and programming, with rules, conditions of the game that players can follow. We have helped many game developers obtain Thailand BOI certificates.
Tomorrow we will talk about 5 more categories that are considered digital content that can get investment promotion: Thailand BOI software activities-the meaning of digital content-part 2 of 2.
Read more on Thailand BOI process.
Consult Thailawyers for your Thailand BOI projects.