Tax authorities
Revenue Department
90 Soi Phaholyothin 7, Phaholyothin Road, Bangkok 10400
Tel: +662 272 8000
Website: www.rd.go.th
Tax rates at a glance
(As of August 2011)
| Corporate income tax rate |
30% |
| Capital gains tax rate |
30% |
| Branch tax rate |
30% |
Withholding tax |
|
| Dividends |
10% |
| Interest |
15% |
| Royalties from patents and licences |
15% |
| Branch remittance tax |
10% |
Net operating losses (years) |
|
| Carryback |
No |
| Carryforward |
5 |
- Maximum rate excludes special tax incentives, reduced rate or exempted rate under the laws and DTA.
Source: Taxand advisers from HNP Counsellors – Taxand
Thailand
Chinapat Visuttipat
HNP Counsel - Taxand
Thailand
The Thai government has spent the last 12 months focusing on tax incentives and trying to achieve the status of most competitive tax system in the region, argues Chinapat Visuttipat of HNP Counsel – Taxand
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