Withholding tax on income Paid to overseas companies

 Rate
Profit remittance tax (Applicable to a branch’s profit remittance)10%
Withholding tax10%
Dividend15%
Profit on sale of shares15%
Interest15%
Royalties15%
Service fees15%
Professional service fees15%
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
ArmeniaHungaryPoland
AustraliaIndiaRomania
AustriaIndonesiaRussian Federation
BahrainIrelandSeychelles
BangladeshIsraelSingapore
BelarusItalySlovenia
BelgiumJapanSouth Africa
BulgariaKuwaitSouth Korea
CanadaLaosSpain
ChileLuxembourgSri Lanka
ChinaMalaysiaSweden
ChineseChinese TaipeiSwitzerland
CyprusMyanmarTajikistan
Czech RepublicNepalTurkey
DenmarkNetherlandsUkraine
EstoniaNew ZealandUnited Arab Emirates
FinlandNorwayUnited Kingdom
FranceOmanUnited States
GermanyPakistanUzbekistan
Hong KongPhilippinesVietnam