Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
Service guide
International Tax Compliance in Thailand.
What Thailand requires on cross-border payments: withholding tax on outbound dividends, interest, and royalties, treaty relief, and ongoing compliance work.
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Key facts
- What is withheld on payments to foreign companies?
- For a foreign company not carrying on business in Thailand: 10% on dividends and remitted profits, and 15% on other income such as interest, royalties, and professional fees, before any treaty relief.
- Can a tax treaty reduce the withholding?
- Yes. Thailand's double tax agreements can reduce or exempt withholding depending on the income type and the recipient's country, and the relief has to be supported with the right paperwork.
- What are the routine deadlines?
- Withheld tax is remitted within seven days of the month following the payment, and the annual corporate income tax return is due within 150 days of the close of the accounting period.
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International tax compliance in Thailand: the obligations
International tax compliance in Thailand is mostly about money crossing the border. When a Thai company pays a foreign company that does not carry on business in Thailand, the Revenue Department collects its tax at the source: the Thai payer withholds a slice of the payment and remits it. That covers dividends, interest, royalties, service fees, rents, and remitted branch profits, and the withheld amount is due to the Revenue Department within seven days of the month following the payment. The mechanics of calculating, filing, and certifying these deductions are withholding tax work.
The second layer is treaty relief. Thailand maintains a network of double tax agreements, and a treaty can reduce or remove the withholding that domestic law would otherwise impose, depending on the income type and the recipient's country. Claiming that relief correctly, with the residence certificates and paperwork to support it, is its own engagement: tax treaty applications.
For a foreign-owned company operating in Thailand, both layers sit on top of the ordinary calendar: the annual corporate income tax return within 150 days of the accounting period's close, monthly withholding remittances, and, for larger groups, the related-party disclosure that comes with transfer pricing obligations.
Withholding tax on payments to foreign companies
Rates for a foreign company not carrying on business in Thailand, before any treaty relief. A double tax agreement may reduce or exempt these, depending on the income type and the recipient's country.
| Payment | Withholding rate |
|---|---|
| Remittance of profits | 10% |
| Dividends | 10% |
| Other income, including interest, royalties, capital gains, rents, and professional fees | 15% |
- Remittance of profits
- 10%
- Dividends
- 10%
- Other income, including interest, royalties, capital gains, rents, and professional fees
- 15%
Source: Revenue Department, Income Tax Guide for Foreign Company
Checked August 2026
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What ongoing compliance work looks like
A one-off question, such as whether a royalty payment to a Singapore parent can use a reduced treaty rate, can be answered in a single consultation. Most foreign-owned companies buy this as an ongoing engagement instead, because the obligations repeat: every month brings withholding remittances, every cross-border invoice raises a characterisation question, and every year ends in the corporate return. Firms typically bundle the routine filings with corporate tax filing and accounting work, and bring in a tax lawyer when a payment or structure needs a position taken.
The honest scope of the work is narrower than the label suggests. It is not exotic structuring. It is getting the withholding right on each outbound payment, holding the treaty paperwork that supports any reduced rate, keeping the filing calendar, and being able to show the Revenue Department a clean trail if it asks. Companies get into trouble through missed characterisations, a service fee treated as exempt that was not, more often than through anything elaborate.
Fees are quoted per engagement, usually as a monthly retainer for the routine layer plus separate quotes for one-off positions. There is no official fee schedule for professional work, so a firm prices from your payment flows and filing volume.
How an ongoing engagement typically runs
Map the cross-border flows
The firm lists every recurring outbound payment: dividends, interest, royalties, management and service fees. Each gets a withholding treatment and, where a treaty applies, a documented relief position.
Set the filing calendar
Monthly withholding remittances are due within seven days of the month following payment, and the annual corporate return within 150 days of the period's close. The firm owns the calendar so nothing rides on someone remembering.
Support each payment as it happens
New invoices and one-off payments get checked before the money moves, because withholding is collected at the source and correcting it afterwards is harder than deducting it correctly the first time.
Keep the evidence
Residence certificates, treaty relief paperwork, withholding certificates, and filed returns form the trail the company stands on if the Revenue Department reviews a payment years later.
When this work is worth paying for
The exposure is cumulative. A wrong withholding rate on a monthly royalty is a small error repeated twelve times a year, plus surcharges, and the Thai payer is the one who withheld too little. Set against that, the compliance work is routine and predictable, which is exactly why firms can price it as a retainer.
A firm can classify each payment, hold the treaty positions, and keep the filings on time. Tax lawyers in Thailand handle the positions and disputes; accounting practices usually run the monthly machinery. For a foreign-owned company, the right setup is often one firm doing both.
This page is general information, not legal advice. Rates, treaties, and procedures change; for a specific payment or structure, speak with a qualified professional.
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Common questions
Frequently asked questions
- What withholding tax applies to payments from Thailand to a foreign company?
- A foreign company that does not carry on business in Thailand is taxed by withholding on Thai-source income. The Revenue Department's published rates are 10% on dividends and remitted profits, and 15% on other income including interest, royalties, capital gains, rents, and professional fees. A double tax agreement between Thailand and the recipient's country may reduce or remove these rates for particular income types.
- How does treaty relief work in practice?
- Thailand maintains a network of double tax agreements, and where one applies, the Thai payer can withhold at the reduced treaty rate instead of the domestic rate. The relief depends on the income type and the recipient qualifying as a resident of the treaty country, so it is supported with documents such as a certificate of residence. Getting a specific claim right, or reclaiming tax withheld at the full rate, is work a tax firm handles.
- What does a foreign-owned company in Thailand have to file routinely?
- The core calendar is monthly and annual: withheld tax on payments is remitted within seven days of the month following the payment, and the annual corporate income tax return is due within 150 days of the close of the accounting period. Larger groups with related-party transactions also file an annual transfer pricing disclosure form together with the return.
- What does international tax compliance work cost in Thailand?
- There is no official fee schedule for professional work, and firms price per engagement. Ongoing compliance is usually a monthly retainer sized on the number of cross-border payment flows and filings, with one-off treaty positions or disputes quoted separately. A firm will quote after seeing the company's payment flows and filing volume.
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Accounting firmBangkokThai · English · French
Cloud-based accounting, tax filing & payroll for businesses in Thailand. All-inclusive pricing, zero hidden fees, 24/7 online access.
Law firmBangkokEnglish · Thai · Spanish
Experts assisting clients in conducting their businesses and protecting their rights and investments in Thailand across a wide range of legal matters.
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