The purpose of the independent study titled “Business Plan for Smart Kids’ Club” is to develop business plan for tutorial school for primary school students. Smart Kids’ Club will be a tutorial school for primary school student grade 1 to 6. Smart Kids’ Club will provide assistance on homework doing after school hours during Monday – Friday. Smart Kids’ Club will also provide additional services such as school bus to transfer from schools to Smart Kids’ Club, snack, meal , and take care the students while waiting for the parents to pick up. On Saturday, Sunday and semester close season, Smart Kids’ Club will provide tutorial classes for Mathematics, English, Science, Thai, and Computer for learning (Play and Learn). Smart Kid’s Club will focus on learning with enjoyment. Smart Kids’ Club will be located on Sathorn Thani Building which is most accessible from target schools, has several mass transportations such as Bangkok BRT (Sathorn-Ratchaphruek), BTS, and also has plenty of parking lots available for parents’ convenience. The return on investment analysis reported this is a worth project since the NPV is positive (3,810,296.63 Bht), IRR is 61% which is higher than required rate of return, and Pay Back Period I 19.73 months.