| 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 |