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Thailand × Tax & International Structuring
Tax & International Structuring in Thailand
Tax and structuring for businesses, investments and deals that cross borders. 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 Tax & International Structuring 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
What the rules say in Thailand
Tax & International Structuring, the essentials
From the Thailand market guide: the points that matter most for tax & international structuring, 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 2026-10-19Foreigners are generally not permitted to own land in Thailand, with exceptions including land in industrial estates under the IEAT Act and BOI permission under Section 27 of the Investment Promotion Act.
Exceptions apply only for the approved purpose.Thailand Board of Investment (BOI) · checked 2026-10-19Foreign ownership in a condominium building must not exceed 49 percent of the total floor area of all units in that building.
Foreign ownership quota per condominium building.Thailand Board of Investment (BOI) · checked 2026-10-19
Read the full guide: Tax, accounting and reporting · Licensing, incentives and sector rules
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring 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.
Also in Thailand
Other services in this market
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Thailand.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Thailand
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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