NEWS
Corporate Income Tax For Company
Registration in Thailand With Paid Up Capital Registration Not More Than Bht.5.0 Million and Annual Gross Sales Not More Than Bht.30.0 Million
|
Range of Net Taxable Profit
|
Tax
|
New Promotion Tax Rate For Next 3 Years
|
||
|---|---|---|---|---|
|
From - to
|
Rate
|
Cause From Flooding
|
||
|
|
Normal
|
2012
|
2013
|
2014
|
|
0.00 – 150,000
|
0%
|
0%
|
0%
|
0%
|
|
150,001 – 1,000,000
|
15%
|
15%
|
15%
|
15%
|
|
1,000,001 – 3,000,000
|
25%
|
25%
|
25%
|
25%
|
|
3,000,001 - No Limit
|
30%
|
23%
|
20%
|
20%
|
Personal Income Tax Rate (Progressive Rate)
Registration in Thailand With Paid Up Capital Registration Not More Than Bht.5.0 Million and Annual Gross Sales Not More Than Bht.30.0 Million
|
Range of Net Taxable Profit
|
Tax
|
Tax
|
Accumulate
|
|
|---|---|---|---|---|
|
From – To
|
Not Amount
|
Rate
|
Amount
|
Tax Amount
|
|
0.00 – 150,000
|
150,000
|
0%
|
-
|
-
|
|
150,000 – 300,000
|
150,000
|
5%
|
7,500.00
|
7,500.00
|
|
300,000 – 500,000
|
200,000
|
10%
|
20,000.00
|
27,500.00
|
|
500,000 – 750,000
|
250,000
|
15%
|
37,500.00
|
65,000.00
|
|
750,000 – 1,000,000
|
250,000
|
20%
|
50,000.00
|
115,000.00
|
|
1,000,000 – 2,000,000
|
1,000,000
|
25%
|
250,000.00
|
365,000.00
|
|
2,000,000 – 4,000,000
|
1,000,000
|
30%
|
600,000.00
|
965,000.00
|
|
4,000,001 – No Limilt
|
|
35%
|
||
The Value Added Tax Rate of 7%
Standard Uniform Rate:
(VAT Rate 7%)
The Value Added Tax Rate of 7% shall be applied in computing value added transactions:-
(1) Sales of Goods.
(2) Provision of Services.
(3) Imports.
Zero-Rate:
(VAT Rate 0%)
The Value Added Tax Rate of 0% shall be applied in computing value added tax on the following transactions:-
(1) Exports of goods.
(2) Provision of Services performed in Thailand and used in foreign countries, according to the categories, rules, procedures and conditions, prescribed by the director General. Provision of a service performed in Thailand and used in foreign country includes provision of a service performed in Thailand for manufacturing goods in a duty free zone for export and a provision of a service performed in such zone for manufacturing goods for export.
(3) Provision of international transort servies by aircraft or sea-going vessels by a supplier who is a juristic person.
(4) Sale of goods and provision of services to a ministry, sub-ministry, department, local government authority or state enterprise under a foreign loan or assistance project, only in cases which follow the rules, procedures and conditions prescribed by the Director-General with the approval of the Minster.
(5) Sale of goods and provision of services to the United Nations Organization, its specialized an embassy, legation, consulate-general or consulate, only if the sale of goods or services follows the rules, procedures and conditions prescribed by the Director.
(6) Sale of goods and provision of a service between a bonded warehouse and the other bonded warehouse, between a supplier and the other supplier each of whom carries on business in a free zone whether or not they are in the same zone, or between a bonded warehouse supplier carrying on business in a duty free zone, only if such sale of goods or provision a service follows the rules, procedures, and conditions prescribed by the Director-General.governing customs. A bonded warehouse under the first paragraph means a bonded warehouse
under the law
FAQ
Usually, a non-immigrant visa can be obtained from the Thai Embassy or Consulate in your country.
In the case where an alien who holds any kind of visas for stay in the Kingdom wishes to travel abroad before his/her visa expires, the alien must apply for a re-entry permit. A re-entry permit allows the alien to re-enter the Kingdom and use the time remaining on his/her visa. If a re-entry permit is not applied for, the visa will automatically be cancelled at departure, although it may not have expired yet.
If the visa is approved by the Immigration Bureau, the applicant will be entitled to stay in the Kingdom for a period of 1 year.
Over 50 years of age.
Yes. However a foreigner must obtain a work permit prior to commencing work in Thailand, unless exempted.
A Non-Immigrant “B” (Business) Visa.
There shall be a minimum of 4 local (Thai) employees per 1 foreigner.
Yes. A work permit is required regardless of where the salary is paid.
