Tax authorities
Revenue Department
90 Soi Phaholyothin 7, Phaholyothin Road, Bangkok 10400
Tel: +66 2 2617 3000
Website: www.rd.go.th
Tax rates at a glance
(As of August 1 2009)
| 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 |
Note: Maximum rate excluding special tax incentives, reduced rate or exempted rate under the laws and DTA.
Source: Professionals from HNP Counsellors Limited, the Thailand member of Taxand, the global network of leading independent tax firms.