Thailand: Income 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.

Thailand Entry Playbook (Part II) BOI, IEAT And EEC Incentives And Privileges Demystified

In Part I, we introduced the basic regulatory gates that shape market entry into Thailand — in particular...

FP

Fangda Partners

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.

Cabinet-Approved Personal Income Tax Measures For Investment Tokens

IL

ILCT Ltd.

The Revenue Department Has Adjusted The Criteria For Collecting Taxes From Income Sources Outside Thailand (Part 2)

NA

Nishimura & Asahi

Tax Measures To Support The Relocation Of Foreign Investors' Production Bases

NA

Nishimura & Asahi

Personal Income Tax On Foreign-Sourced Income Brought Into Thailand By Thai Tax Residents

IL

ILCT Ltd.

Thailand's Draft Social Media KYC Rules To Provide New Options For IP Enforcement

TG

Tilleke & Gibbins

Thailand's Pre-Packaged Rehabilitation: Can Thailand's New Pre-Packaged Rehabilitation Regime Deliver The Efficiency Of U.S. Chapter 11?

Worldwide Insolvency

KL

Herbert Smith Freehills Kramer LLP

Thailand's Competition Law: What To Watch In The Year Ahead

Thailand Anti-trust

TG

Tilleke & Gibbins

Thai SEC Issues New Regulation On Related-Party Transactions

Thailand Commercial

TG

Tilleke & Gibbins

Thailand Seeks Feedback On Draft Data Protection Guidelines For AI

Thailand Technology

TG

Tilleke & Gibbins

Thailand Requires Electronic Platforms To Report Income From Business Operators

Thailand's Revenue Department (RD) has issued a notification requiring electronic platforms to report their revenue from business operators on their platform.

TG

Tilleke & Gibbins

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

The digital investment token is a fund-raising mechanism comparable to securities governed under regulatory framework of similar nature.

Ka

Kudun and Partners

Thailand's Tax Policy Shift: Change In Foreign Source Income Tax Treatment For Thai Tax Resident

The new tax treatment will be applicable to foreign-source income remitted to Thailand from January 1, 2024, onwards.

Ka

Kudun and Partners

Thailand's Latest Tax Revolution: Navigating The Common Reporting Standard (CRS)

Following the recent amendments to the tax treatment of foreign-source income for Thai tax resident individuals...

Ka

Kudun and Partners

Representative Office – Thailand 4.0

JTJB International Lawyers

Beginning In 2024, Foreign Income Earned The Year Before And Imported Into Thailand The Following Year Will No Longer Be Exempt From Thai Personal Income Tax

JTJB International Lawyers

Thai Revenue Department Issues Game Changing Personal Income Tax Instruction

D

DFDL

Thai Revenue Department Issues Additional Guidance On Foreign Sourced Income Rules

D

DFDL

Prior Income Exempt From New Rule On Offshore-Sourced Income

TG

Tilleke & Gibbins

Thailand Clarifies Rules On Digital Platform Investment Promotion

Thailand Technology

TG

Tilleke & Gibbins

Thailand To Bring Foreign-source Income Within Scope Of Personal Income Tax

TS

The Sovereign Group

Tax Litigation In Thailand

TG

Tilleke & Gibbins

Thailand's New Offshore Income Tax Regulations

PL

PD Legal

New Order Closes Tax Loophole For Offshore-Sourced Income

TG

Tilleke & Gibbins

Thailand To Bring Foreign-source Income Within Scope Of Personal Income Tax

Thailand's Revenue Department issued Order No. Por.161/2023 on 15 September 2023, which introduced important amendments to the taxation of foreign...

TS

The Sovereign Group

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...

TG

Tilleke & Gibbins

Thailand's New Offshore Income Tax Regulations

On 15 September 2023, the Director General of the Revenue Department issued the Revenue Departmental Order No. Por. 161/2566 ("Order") under Section 41, paragraph 2 of the Revenue Code.1...

PL

PD Legal

New Order Closes Tax Loophole For Offshore-Sourced Income

On September 15, Revenue Departmental Order No. Por. 161/2566 was published, fundamentally changing how Thailand tax residents' offshore-sourced income will be taxed.

TG

Tilleke & Gibbins

Thailand Provides New Tax Incentives For Depositary Receipts Of Listed Foreign Securities

TG

Tilleke & Gibbins

Updates On The BOI's Investment Promotion Packages And Conditions During The 3rd And 4th Quarter Of 2021

During the 3rd and 4th quarter of this year, the Board of Investment of Thailand committee approved several investment promotion packages and amended some of the existing conditions to encourage investment in various sectors ...

Thailand Strategy

NO

Nagashima & Ohno Tsunematsu

Thailand To Offer Tax Exemption To Foreign Filmmaking Companies And Actors

On June 21, 2022, Thailand's cabinet updated and approved in principle a five-year personal income tax exemption for foreign filmmaking companies and actors working on motion pictures in Thailand.

TG

Tilleke & Gibbins

Thailand Issues Country-By-Country Transfer Pricing Reporting Regulation

On September 30, 2021, Thailand's Revenue Department released a notification prescribing country-by-country transfer pricing reporting requirements for multinational enterprise groups that do business in Thailand.

TG

Tilleke & Gibbins

Lex Mundi Guide To Doing Business In Thailand 2021

Business languages: Thai and English, and in some circles Japanese, several Chinese dialects, Bahasa Melayu, and other languages of South Asia.

Thailand Commercial

TG

Tilleke & Gibbins

Thailand's BOI Revamps Promoted Digital Activities

Thailand Media & IT

TG

Tilleke & Gibbins

Further Extension For E-Tax Filing And Payment In Thailand

TG

Tilleke & Gibbins

Thailand's BOI Introduces New COVID-19 Economic Stimulus Measures

TG

Tilleke & Gibbins

Thailand's Revenue Department Issues Notification On Transfer Pricing Methods

TG

Tilleke & Gibbins

Homestay License Requirements

FL

Frank Legal & Tax

The "Khai Fah"– Updates Regarding The Sale With Right Of Redemption In Thailand

FL

Frank Legal & Tax

200% Tax Deduction In Thailand For Investment In Automation System

Ka

Kudun and Partners

Foreign Investment In Thailand – Legal Restrictions And Their Workarounds

Thailand Government

FL

Frank Legal & Tax

COVID-19 Relief Measures Phase 2 And 3

Thailand Coronavirus

FL

Frank Legal & Tax

Thailand Issues New Incentives For EEC

Thailand Government

DS

Dezan Shira & Associates

COVID-19 Relief Measures

Thailand Coronavirus

FL

Frank Legal & Tax

Additional Documents Required To Renew And Extend Long-Term Visas

Thailand Immigration

F

Fragomen

Special Economic Zones In ASEAN: An Introduction For Foreign Investors

Worldwide Government

DS

Dezan Shira & Associates

Board Of Investment (BOI) Thailand: What Incentives Are Available?

Thailand Strategy

FL

Frank Legal & Tax

New Tax Amnesty Regulation On 25 March 2019

FL

Frank Legal & Tax

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JSA

Validity Of A Notice For Re Assessment Under Income Tax Act, 1961 Against A Struck Off Company (Video)

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Shraff Legal Advocates

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