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Thailand × Accounting, Reporting & Statutory Compliance
Accounts, reporting and filings that keep each company abroad up to date and compliant. In Thailand, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Bangkok · Wednesday 4 November
03:52
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What the rules say in Thailand
From the Thailand market guide: the points that matter most for accounting, reporting & statutory compliance, each with the source it was checked against.
Essentials guide · Source-checked research71% of statements checked against a source36 checked against an official source0 checked against a secondary sourceChecked 2026-10-193 held back until checked against an official source8 topics include AI-written statements, not source-checkedNot yet professionally reviewed
The standard corporate income tax rate in Thailand is 20 percent of net profits (as at mid-2026).
Thai companies and foreign companies carrying on business in Thailand. Reduced rates for small companies are listed as a gap.Thailand Board of Investment (BOI) · checked 2026-10-19VAT is currently charged at 7 percent, a reduction by royal decree from the 10 percent rate set in Section 80 of the Revenue Code.
Exports of goods are zero-rated; some supplies are exempt. Businesses with annual turnover above THB 1.8 million must register.Revenue Department of Thailand · checked 2026-10-19A foreign company not carrying on business in Thailand is taxed by withholding at 10 percent on dividends and 15 percent on other income such as interest, royalties, capital gains, rents and professional fees, subject to treaty relief.
Treaty rates and permanent establishment status can change the outcome.Revenue Department of Thailand · checked 2026-10-19A company carrying on business in Thailand, such as a branch of a foreign company, that disposes of profits out of Thailand pays a further 10 percent tax on the amount, within seven days of the disposal.
Branches and other foreign companies carrying on business in Thailand.Thailand Board of Investment (BOI) · checked 2026-10-19Thailand's Emergency Decree on the Top-up Tax B.E. 2567 (2024) applies global minimum tax rules to large multinational enterprise groups for accounting periods beginning on or after 1 January 2025.
Large multinational enterprise groups; secondary legislation on restructurings, the undertaxed payments rule and the domestic top-up tax was approved in principle in December 2025.Revenue Department of Thailand · checked 2026-10-19Thai companies must have their annual financial statements audited by a certified auditor and file them with the commercial registrar at the Ministry of Commerce and with the Revenue Department.
Private companies approve audited statements at a shareholders' meeting within four months of year-end; branches file within 150 days.Thailand Board of Investment (BOI) · checked 2026-10-19Read the full guide: Tax, accounting and reporting
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Also in Thailand
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