Corporate Income Tax in Thailand.

Every Thai company files a half-year estimate (PND 51) and an annual return (PND 50) with the Revenue Department. The current corporate tax rate is 20% on net profit, with reductions for SMEs and BOI-promoted activities. Getting the return wrong triggers reassessment and surcharges that usually cost more than getting advice upfront would have.

Specialist corporate tax support matters when your company has foreign income, BOI certificates with separate-accounts requirements, or a treaty benefit to claim. Standard PND 50 filings can come from an accounting firm, but BOI tax incentive work and international restructuring usually need a specialist.

For personal tax and non-income-tax matters like VAT or withholding, see tax consulting. For company-level audits that accompany the return, audit services handle the annual review cycle.