Thailand

Paying Taxes in

Thailand

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 online filing 160 30.0% taxable income 26
Employer paid - Social Security contributions 12 48 5.00% gross salaries 5.4
Business specific tax 1 online filing 3.3% taxable income 2.9
Property Tax 1 12.50% assessed property value 1.6
Fuel Tax 1 THB 5.3 per liter fuel consumption 0.8
Advertising tax 1 2% and 3% service cost 0.4
Employer paid - Workmen compensation fund 1 0.2% to 1% gross salaries 0.2
Stamp duty 1 0.10% transaction value 0.1
Vehicle tax 1 fixed fee (THB 3,600) 0.1
Tax on interest 0 1.00% interest income 0 included in other taxes
Tax on check transactions 1 THB 3 per check 0
Property transfer tax 1 2.00% sale price 0
Value added tax (VAT) 1 online filing 56 7.00% value added not included
Totals: 23 264 37.5
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