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 Ties Data Center Tax Breaks To Workforce And Supply Chain Development

Thailand's Board of Investment (BOI) now requires data center projects to demonstrate measurable benefits for local workforce development, R&D, SME capability, and domestic supply chains to qualify for corporate income tax...

TG

Tilleke & Gibbins

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

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

Thailand Seeks Feedback On Draft Data Protection Guidelines For AI

Thailand Technology

TG

Tilleke & Gibbins

EV Liability Under Thailand's Product Liability Law

Thailand Consumer

TG

Tilleke & Gibbins

Thailand Opens Public Consultation On New PDPA Guidelines

Thailand Privacy

TG

Tilleke & Gibbins

Thailand Ties Data Center Tax Breaks To Workforce And Supply Chain Development

TG

Tilleke & Gibbins

Thailand Introduces Systemically Important Payment System Framework, Starting With PromptPay

Thailand Finance

TG

Tilleke & Gibbins

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

The Revenue Department has recently announced changes to the taxation of foreign-sourced income brought into Thailand by Thai tax residents.

IL

ILCT Ltd.

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)

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

Thailand Clarifies Rules On Digital Platform Investment Promotion

On October 3, 2023, Thailand's Board of Investment (BOI) issued a new regulation clarifying the eligibility criteria for investment promotion under the BOI category "5.10 Development of software...

Thailand Technology

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

TG

Tilleke & Gibbins

Brief On Taxation For Foreigners Under Thai Laws

Thailand is a popular destination for expats and retirees from around the globe. If you're a foreigner living in Thailand, or with properties or ties in the country, it is important to know what type of income is subject to taxes under Thai laws.

IL

ILCT Ltd.

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

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

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JSA

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

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Shraff Legal Advocates

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