Taxation

Corporate Income Tax

Corporate income tax including withholding tax, Revenue Department

Personal Income Tax

Personal Income Tax, Revenue Department

Double Tax Treaties

Thailand has double tax treaties (also called double tax agreements) with 52 countries which inclwith provisions to avoid or eliminate double taxation in respective countries. Australia is one of the 52 countries which Thailand has treaties with.

Value Added Tax (VAT)

VAT, Revenue Department

Specific Business Tax

Specific Business Tax, Revenue Department

Stamp Duty

Stamp Duty, Revenue Department

Petroleum Income Tax

Petroleum Income Tax, Revenue Department

Customs Duties and Excise Tax

Customs DepartmentIntegrated Tariff Database, Customs Department
Excise Tax, Excise Department

Property and Land Taxes

Land and building owners may be subject to annual taxes imposed by the Local Development Tax Act or the House and Land Tax Act.

The Local Development Tax Act imposes tax on land that is not exempted by the Act.  Exempted land includes land used by government and public organizations, and land with a structure that is subject to the House and Land Tax Act.  Generally the Local Development Tax rate is very low.

The House and Land Tax Act imposes a 12.5% tax on annual rental payable on land with buildings.  The Act also gives tax exemptions to certain types of property