Regional operating headquarters
in Thailand.
Regional operational headquarters or ROH is a type of company registered at the Department of Business Development, and also promoted by the Board of Investment (BOI).

Structure requirements.
In order for regional operating HQ to be set up, it must comply with the following conditions:
- Paid up capital at the end of each accounting period of ROH must at be least 10M THB
- Provide services to associated enterprises abroad:
- At least one country, in the 1st and 2nd accounting period
- At least two countries, in the 3rd and 4th accounting period
- At least three countries, from the 5th accounting period onwards
- Have:
- Total business spending of at least 15M THB per year (the business spending refers to total operating costs which are paid to individuals or companies in Thailand, but excluding operating expense paid overseas, royalties and know-how fees, raw materials, components and packaging) or
- Total investment spending (actual payment) of at least 30M THB paid in Thailand per year
- Foreign associated enterprises must have management and employees working and have actual business operation
- Maintain skilled staff of at least 75% of total employees by the end of the 3rd accounting period
- Average remuneration per worker of at least 2.5M THB per annum for at least five employees by the end of the 3rd accounting period
Notify the Revenue Department about ROH’s incorporation within five years as from the date the law become effective (15 November 2010)
Structure benefits.
The benefits are two-sided:
- The business itself can get:
- CIT exemption on net profits for income derived from services provided to ROH’s foreign branches or associated enterprises for 10 years
- 10% CIT on net profits for income derived from services provided to ROH’s domestic branches or associated enterprises for 10 years
- 10% CIT on net profits for qualified royalties for 10 years
- 10% CIT on interest received from ROH’s foreign branches or associated enterprises for loan granted, provided that such loans are made from other sources and extended to ROH’s branches or associated enterprises for 10 years
- CIT exemption for dividend received by ROH from associated enterprises for 10 years
- CIT exemption for dividend paid out of ROH’s concessionary profits to its juristic shareholders incorporated abroad and not carrying on business in Thailand for 10 years
- The expatriate employee has:
- Right to choose to be subject to tax at the rate of 15% on remuneration derived from ROH for eight consecutive years
- Tax exemption in Thailand on their income paid by foreign company for services rendered abroad, provided such income is not directly or indirectly deducted as expense of ROH or its associated enterprises in Thailand, in case the expatriate who are being sent to work in another country by ROH
Furthermore, the company may apply for ROH privilege extension for another five accounting periods, if the ROH company meets all above required criteria in every accounting period, and the accumulated business spending exceeds 150M THB by the 10th accounting period.