Source-cited draft: corporate income tax for Thailand (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Tax on worldwide/Thai-source profit
Companies incorporated in Thailand are taxed on worldwide net profit; foreign companies are taxed on Thai-source profit. The standard rate is 20%, with reduced rates for qualifying SMEs.
Standard corporate income tax rate
20%Thai Revenue Code, Section 65 bis / Royal Decree — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
Tax base (Thai company)
Net profit from worldwide sources, computed under the Revenue Code accrual basisThai Revenue Code, Section 65 — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
Tax base (foreign company)
Net profit from business carried on in Thailand (Thai-source profit)Thai Revenue Code, Section 66 — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
SME rate — net profit THB 0 – 300,000
0% (paid-up capital ≤ THB 5m and revenue ≤ THB 30m)Royal Decree (SME corporate income tax reduction) — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
SME rate — net profit THB 300,001 – 3,000,000
15%Royal Decree (SME corporate income tax reduction) — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
SME rate — net profit over THB 3,000,000
20%Royal Decree (SME corporate income tax reduction) — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
SME qualification test
Paid-up capital not exceeding THB 5 million AND annual revenue not exceeding THB 30 millionRoyal Decree (SME corporate income tax reduction) — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income
Withholding tax on dividends (to Thai company/individual)
10%Thai Revenue Code, Section 70 — https://taxsummaries.pwc.com/thailand/corporate/withholding-taxes
Withholding tax on dividends (to non-resident)
10% (may be reduced by tax treaty)Thai Revenue Code, Section 70 — https://taxsummaries.pwc.com/thailand/corporate/withholding-taxes
Withholding tax on interest (to non-resident)
15% (may be reduced by tax treaty)Thai Revenue Code, Section 70 — https://taxsummaries.pwc.com/thailand/corporate/withholding-taxes
Withholding tax on royalties (to non-resident)
15% (may be reduced by tax treaty)Thai Revenue Code, Section 70 — https://taxsummaries.pwc.com/thailand/corporate/withholding-taxes
Annual CIT return deadline (PND.50)
Within 150 days of accounting period endThai Revenue Code, Section 68; Form PND.50 — https://taxsummaries.pwc.com/thailand/corporate/tax-administration
Half-year CIT return (PND.51)
Within 2 months of the end of the first 6 months of the accounting periodThai Revenue Code, Section 67 bis; Form PND.51 — https://taxsummaries.pwc.com/thailand/corporate/tax-administration
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