On January 15, 2026, the Board of Investment (BOI) of Thailand officially issued Economic Recovery Investment Promotion Notice No. 3/2569, which is valid for the entire year of 2026. LED large screens, stage professional lighting, line array sound systems, performance machinery, and full sets of audio-visual control systems procured for new or renovation projects of exhibition centers, theaters, sports venues, and cultural tourism night tour integrated complexes are exempt from import duties. Enterprises implementing 55 secondary tourist district venue projects will enjoy a full 8-year exemption from corporate income tax, followed by a 5-year halving of income tax after the exemption period, totaling a maximum of 13 years of tax benefits. Foreign investors will simultaneously be approved for 100% foreign ownership, permanent land ownership rights, expedited work visas for foreign technical experts, and full and free repatriation of profits in foreign exchange. These measures significantly lower the entry barriers for Chinese sound and light equipment general contractors in Thailand.