Thailand: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tax And Legal Implications Of Engaging Freelancers For Businesses In Thailand

For freelancers, service payments are usually subject to withholding tax at source and must be reported using forms e.g. Form PND 3 or PND 53, with a fixed withholding rate depending on the service and the payee.

GI

GRATA International

Tax Litigation In Thailand

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025).

TG

Tilleke & Gibbins

Staying Ahead: Building Audit Readiness In A Changing Tax Landscape

As Thailand enters fiscal year 2026 (beginning 1 October 2025), attention turns to how the Thai Revenue Department (TRD) plans to strengthen its revenue collection, following last year's performance.

AM

Alvarez & Marsal

Regulatory Reforms Expand Thai Tax Court's Criminal Jurisdiction

Thailand has introduced a comprehensive overhaul of its tax litigation procedures that will significantly impact how tax disputes are handled.

TG

Tilleke & Gibbins

A Transfer Pricing Prescription For Thai Pharma Distributors

AM

Alvarez & Marsal

Thailand Cabinet Approves Draft Competitiveness Enhancement For Targeted Industries Act To Mitigate Impact Of Top-Up Tax

AM

Alvarez & Marsal

Thailand Offers Income Tax Exemption On Cryptocurrency Capital Gains

TG

Tilleke & Gibbins

Key Tax Ruling On Outbound Software Payments: Business Profits vs. Royalties

AM

Alvarez & Marsal

Amended Law Empowers Thailand's Tax Court To Hear Criminal Tax Cases

TG

Tilleke & Gibbins

Thailand Implements Global Minimum Corporate Tax

TG

Tilleke & Gibbins

Thailand Adjusts Income Tax Exemption For Severance Pay

TG

Tilleke & Gibbins

Thai Cabinet Approves Comprehensive Tax Measures To Revitalize Domestic Tourism

IL

ILCT Ltd.

Tax Payment Rule Change Impacts Long-Stay Visa Extension Applicants

F

Fragomen

Cabinet-Approved Personal Income Tax Measures For Investment Tokens

IL

ILCT Ltd.

Thailand Increases Social Security Base Wages And Benefits

Thailand Employment

TG

Tilleke & Gibbins

Multilaw: Global Data Protection Guide 2025

Worldwide Privacy

TG

Tilleke & Gibbins

Is weed legal in Thailand?

Thailand Criminal

CD

Criminal Defence Lawyers Australia

Tests Of Doing Business And Penalties For Unregistered Entities Considered As Doing Business In Thailand

Thailand Commercial

GI

GRATA International

Thailand Extends Compliance Deadline For Ride-Sharing Platforms

Thailand Transport

TG

Tilleke & Gibbins

See more

Related Country Guides

Income Tax

Tax Litigation In Thailand

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025).

TG

Tilleke & Gibbins

Thailand's 2025 FDI Outlook: Quick Big Win Plan And Data Center Policy Updates

This article highlights foreign direct investment (FDI) in Thailand in 2025, the government's transformative "Quick Big Win" initiative and recent updates to data center project requirements.

Thailand Government

AM

Alvarez & Marsal

Key Tax Ruling On Outbound Software Payments: Business Profits vs. Royalties

The Thai Revenue Department (TRD) has issued a private tax ruling no. Gor Kor 0702/1626[1], dated March 19, 2025, addressing the tax treatment of outbound payments for software and related services.

AM

Alvarez & Marsal

Chambers Aviation Finance & Leasing 2025 – Thailand

Thailand Transport

TG

Tilleke & Gibbins

Thailand Seeks Comments On Registration Of Limited Companies With Foreign Shareholders Or Directors

Thailand Commercial

TG

Tilleke & Gibbins

Thailand Implements Global Minimum Corporate Tax

TG

Tilleke & Gibbins

Thailand Legal Basics

Thailand Commercial

TG

Tilleke & Gibbins

Thailand Adjusts Income Tax Exemption For Severance Pay

TG

Tilleke & Gibbins

Thai Cabinet Approves Comprehensive Tax Measures To Revitalize Domestic Tourism

IL

ILCT Ltd.

See more

Sales Taxes: VAT, GST

Staying Ahead: Building Audit Readiness In A Changing Tax Landscape

As Thailand enters fiscal year 2026 (beginning 1 October 2025), attention turns to how the Thai Revenue Department (TRD) plans to strengthen its revenue collection, following last year's performance.

AM

Alvarez & Marsal

Chambers Aviation Finance & Leasing 2025 – Thailand

Tilleke & Gibbins' Bangkok-based aviation specialists have authored the Thailand chapter of Aviation Finance & Leasing 2025 from Chambers and Partners. This annual guide examines the key legal issues impacting aircraft lessors, lessees, and financiers in 37 jurisdictions worldwide

Thailand Transport

TG

Tilleke & Gibbins

Thai Cabinet Approves Comprehensive Tax Measures To Revitalize Domestic Tourism

In a significant move towards enhancing the domestic tourism sector, the Cabinet has endorsed a series of tax measures tailored to ignite domestic tourism on June 4, 2024.

IL

ILCT Ltd.

Cabinet Approval Of Alcoholic Beverage Tax Reductions And Exemption For Tourism Enhancement: An Examination Of Excise And Customs Tax Revisions

IL

ILCT Ltd.

Thailand's Exemption Of CIT And VAT On Transfer Of Digital Investment Token

Ka

Kudun and Partners

New Tax Incentives For Digital Investment Tokens In Thailand

TG

Tilleke & Gibbins

Self-Reporting Of Unpaid Customs Duty In Thailand

TG

Tilleke & Gibbins

Chambers Aviation Finance & Leasing 2023 – Thailand

Thailand Finance

TG

Tilleke & Gibbins

Value Added Tax To Be Imposed On Overseas Providers Of E-Services And Overseas Digital Platform Operators

NO

Nagashima & Ohno Tsunematsu

See more

Tax Authorities

Tax And Legal Implications Of Engaging Freelancers For Businesses In Thailand

For freelancers, service payments are usually subject to withholding tax at source and must be reported using forms e.g. Form PND 3 or PND 53, with a fixed withholding rate depending on the service and the payee.

GI

GRATA International

Tests Of Doing Business And Penalties For Unregistered Entities Considered As Doing Business In Thailand

Depending on status (Thai or foreign) and nature of unregistered activity, it means operating any commercial activity without officially registering with or obtaining required license...

Thailand Commercial

GI

GRATA International

Tax Litigation In Thailand

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025).

TG

Tilleke & Gibbins

Staying Ahead: Building Audit Readiness In A Changing Tax Landscape

AM

Alvarez & Marsal

Regulatory Reforms Expand Thai Tax Court's Criminal Jurisdiction

TG

Tilleke & Gibbins

A Transfer Pricing Prescription For Thai Pharma Distributors

AM

Alvarez & Marsal

Thailand Cabinet Approves Draft Competitiveness Enhancement For Targeted Industries Act To Mitigate Impact Of Top-Up Tax

AM

Alvarez & Marsal

Thailand Offers Income Tax Exemption On Cryptocurrency Capital Gains

TG

Tilleke & Gibbins

Key Tax Ruling On Outbound Software Payments: Business Profits vs. Royalties

AM

Alvarez & Marsal

See more

Latest Videos

See more

Structuring Wealth Across Borders: US And UK Tax Perspectives From Singapore (Video)

WL

Withers LLP

Вебинар: "Как подготовиться к изменениям в налоговых спорах в 2025 году" (Video)

KP

KP Disputes

Tax Bites: Australian Tax Podcast Series

KL

Herbert Smith Freehills Kramer LLP

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

Podcast: TaxLand with Fletch and Sarah – Challenging asset betterments and default assessments

CG

Cooper Grace Ward

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