泰国投资促进委员会把绿氢、绿氨生产列为高优先类别 最高可享8年企业所得税豁免Thailand BOI Lists Hydrogen and Green Ammonia Production as High-Priority Activities Eligible for up to Eight Years of CIT Exemption

泰国投资促进委员会（BOI）官方刊物《Thailand Investment Review》2025年第4期（10月刊）在清洁能源投资专题中明确，把垃圾发电、氢与绿氨生产、先进能源服务公司等高优先活动列入最长8年企业所得税（CIT）豁免且无利润上限的优惠类别；太阳能、风电、生物质与沼气项目同样可享8年豁免，其他能源相关业务按类别为3—5年。刊物同时列出机械、出口生产用原材料及研发投入的进口税豁免，以及外资全资持股、土地所有权、外籍人员签证与工作许可便利、利润自由汇出等非税激励。

与绿色氢氨醇的关系：这是泰国在《燃油管制法》框架之外，从投资激励侧对绿氢、绿氨生产给出的明确政策待遇，与能源部把氢、氨列为"燃油"的监管动作、PDP草案2030年起5%掺氢发电目标构成政策组合。需注意：该刊物表述为"hydrogen and green ammonia production"，未点名绿色甲醇；具体适用条件、项目类别代码与申请口径以BOI投资促进公告与审批为准。

英文原文摘录："High-priority activities, including waste-to-energy projects, hydrogen and green ammonia production, and advanced energy service companies, are eligible for up to eight years of corporate income tax (CIT) exemption without a profit cap."

英文原文摘录："Solar, wind, biomass, and biogas projects also enjoy eight-year exemptions, while other energy-related ventures receive between three and five years, depending on the category."

英文原文摘录："In addition, exemptions on import duties for machinery, raw materials for export production, and inputs for R&D significantly lower the cost of establishing operations in Thailand."

日期说明：官方刊物标注为2025年第4期（10月刊），未标注具体日；表中发布时间取当月首日以便后台导入。