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🇹🇭 Taxes · Thailand

Taxes in Thailand

A guide to taxes for people and businesses in Thailand: the rates, the residency rule and social contributions.

Free consultationAdvice on your case
0-35%personal income tax
20%corporate tax
10%VAT

You count as a tax resident of Thailand if you have spent 180 days or more in the country during a calendar year.

Tax residency

Residents are people who live in Thailand for 180 days or more during any tax (calendar) year.

Both residents and non-residents of Thailand pay tax on income from Thai sources, wherever the payment is received. Residents also pay tax on income from foreign sources if they receive it in Thailand.

Tax rates

Personal income tax runs from 0% to 35%.

Corporate tax and VAT

Thai companies pay corporate tax on their worldwide income, foreign companies on income from Thai sources. The corporate tax rate is 20%. The VAT rate is 10%.

Social contributions and property tax

Employees pay social contributions of 5%. Property tax runs from 0.15% to 3%.

Your exact tax burden depends on your situation. We will go through your case on a free consultation.

Features of the Thai tax system

A simple residency rule

All it takes is 180 days or more in the country during a calendar year.

Moderate VAT

The VAT rate is 10%, lower than in many European countries.

A straightforward corporate tax

A single corporate tax rate of 20% for companies.

FAQ

Who counts as a tax resident of Thailand?
Anyone who has spent 180 days or more in the country during a calendar year.
What is the personal income tax rate in Thailand?
From 0% to 35%.
How much is corporate tax?
20% - Thai companies pay it on all of their worldwide income, foreign companies only on income from Thai sources.
What is the VAT rate in Thailand?
10%.

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