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Regulations

​Infrastructure Fund


As the country is in focus on development of several infrastructure projects, an Infrastructure Fund (IFF) has been serving as a significant vehicle in driving the country's infrastructure development.   IFF provides opportunities for government agencies and private entities involving in infrastructure business to raise funds from investors by offering income-producing projects.  The proceeds are capitalized in development of new projects, thereby reducing fiscal burdens and public debts while increasing alternatives and opportunities for investment in the country's infrastructure assets. The government has been supporting the scheme with tax benefits as follows:

  • exemption of dividend tax for ordinary persons up to 10 years from the fund's registration date (currently, a 10% dividend tax is compulsory and can be paid in the form of withholding tax);

  •  exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset transfer to infrastructure funds;

  • deduction of fees charged by the Department of Lands.




For More Information

​​Corporate Finance Department 1-3​

Tel. +66-2033-9694