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Corporate income tax rates in Thailand

Corporate income tax rates in Thailand

The corporate income tax in Thailand based on net profit. The rates depending on the types of taxpayers

Taxpayer

 

Tax base

 

Rate 

1. 

Companies not mentioned below

 

Net profit

 

20% 

2. 

Small and medium-sized company which has a paid-up capital does not exceed 5 Million Baht at the end of accounting period and total revenue from sales of goods and rendering of services of is not more than 30 Million Baht per year (Royal Decree No. 530, amended by Royal Decree No. 583 and Royal Decree No. 603)

 

Not exceeding 300,000 Baht

 

Exempt

 

 

 

Between 300,000-3,000,000 Baht

 

15% 

 

 

 

Over 3,000,000 Baht

 

20%

3.

Business that is approved by the Ministry of Energy to operate on oil and fuel trading (Royal Decree No.426)

 

Net profit

 

10%

4.

Sourcing hub for international production (Royal Decree No. 518)

 

Net profit

 

15%

5. 

Regional Operating Headquarters, International Headquarters or International Trading Center (*)

 

Net profit

 

Exempt or 10%

6.

Business located in Specific Development Zone in accordance with the Royal Decree (No.624)

 

Net profit

 

3%

7.

Business located in Special Economic Zones in accordance with the Royal Decree (No.591)

 

Net profit

 

10%

7. 

Board of Investment promoted company (*)

 

Net profit

 

0%

8.

Other business not specified

As prescribed by the law

 Notes: (*) Specific conditions apply

29 พฤศจิกายน 2563

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