| | Rate |
| Profit remittance tax (Applicable to a branch’s profit remittance) | 10% |
| Withholding tax | 10% |
| Dividend | 15% |
| Profit on sale of shares | 15% |
| Interest | 15% |
| Royalties | 15% |
| Service fees | 15% |
| Professional service fees | 15% |
| Rent | |
| NB: If the income recipient is in a country having a double taxation agreement (DTA) with Thailand, reference must be made to the DTA as to the respective reduced tax rate and possible tax exemption. |
| List of countries having a DTA with Thailand |
| Armenia | Hungary | Poland |
| Australia | India | Romania |
| Austria | Indonesia | Russian Federation |
| Bahrain | Ireland | Seychelles |
| Bangladesh | Israel | Singapore |
| Belarus | Italy | Slovenia |
| Belgium | Japan | South Africa |
| Bulgaria | Kuwait | South Korea |
| Canada | Laos | Spain |
| Chile | Luxembourg | Sri Lanka |
| China | Malaysia | Sweden |
| Chinese | Chinese Taipei | Switzerland |
| Cyprus | Myanmar | Tajikistan |
| Czech Republic | Nepal | Turkey |
| Denmark | Netherlands | Ukraine |
| Estonia | New Zealand | United Arab Emirates |
| Finland | Norway | United Kingdom |
| France | Oman | United States |
| Germany | Pakistan | Uzbekistan |
| Hong Kong | Philippines | Vietnam |
