Corporate income tax rates in Thailand
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
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