BOI, SET and the SEC signed an MOU on 17 September 2026 to link investment promotion with capital markets. The board approved on 11 September that BOI-promoted New Economy firms certified by SET get extra corporate income tax exemption of 3 years, or a further 50% reduction for 5 years. Other promoted companies get 2 years exemption or 50% reduction for 3 years, depending on activity. Existing BOI-promoted firms are also covered. For most SMEs this is a listing-route benefit that matters only if you supply, or plan to grow into, a BOI-promoted New Economy company. Otherwise, treat it as background.