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Thailand × Audit & Assurance

Audit & Assurance in Thailand

Independent audits and reviews that investors, lenders and regulators can rely on. In Thailand, that means local law, local regulators and local practice, handled by a qualified professional who practises there.

Who handles this work

On request

WONE Global can find the right Audit & Assurance professional in Thailand for you.

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 →
Thailand at a glanceSoutheast Asia

Bangkok · Wednesday 4 November

02:04

Local time

Currency
THB
Working week
Monday – Friday
Dialling code
+66
Region
Southeast Asia
Doing business in Thailand →

Scope

What the service covers here

  1. 01Define the assurance scope
  2. 02Coordinate statutory or group audit requirements
  3. 03Address local reporting standards
  4. 04Support remediation of material findings

Key questions

What we will work through with you

  • What needs to be decided before audit & assurance work starts?
  • Who is professionally responsible in each country?
  • Which other work, such as tax or employment, must happen at the same time?
  • What information and decisions are needed from the business?

If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.

What the guides say · Thailand

What Audit & Assurance involves in Thailand

The topics from the Thailand guide that this work depends on.

Key facts

Essentials · source-checked

Corporate income tax
Standard rate 20% (as at mid-2026)
VAT
7% (royal decree reduction from the 10% statutory rate)
Main entity form
Private limited company
Foreign ownership
Restricted under the Foreign Business Act unless licensed, BOI-promoted or treaty-based
Exchange control
Bank of Thailand rules; transactions through licensed banks
Data protection
PDPA B.E. 2562 (2019); Personal Data Protection Committee
New York Convention
Party since 1960 (acceded December 1959)
Minimum wage
Daily rate set by province

The topics this work touches

  • Tax & Statutory

    Corporate income tax is 20 percent, VAT is 7 percent, and payments abroad of dividends, interest, royalties and professional fees attract withholding tax. Thailand applies a top-up tax under the global minimum tax rules from 2025.

    Read the essentials

Our full guides are checked against official sources. Guides drafted with AI are marked as such. None of this is legal or tax advice.

WONE Global Intelligence

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