Page 105 - 泰國

租稅及金融制度

第伍章 租稅及金融制度

一、租稅

（一）公司所得稅

依泰國公司法組織設立之公司，對其源於泰國境內和境外之所得（純

益額）課稅，稅級如下：（可查詢泰國財政部稅收廳網站www.rd.go.th）

Taxpayer Tax Base Rate（%）
1
1. Small company - Net profit from 300,000 not 15%
exceeding 3 millions baht
- Net profit over 3 millions baht 20%
（accounting period from 2015）
2. Companies listed in Stock Net profit 20%
Exchange of Thailand（SET）

3. Companies newly listed in Stock Net Profit 20%
Exchange of Thailand（SET）
4. Company newly listed in Market Net Profit 20%
for Alternative Investment
（MAI）
5. Bank deriving profits from Net Profit 10%
International Banking Facilities
（IBF）
6. Foreign company engaging in Gross receipts 3%
international transportation
7. Foreign company not carrying on Gross receipts 10%
business in Thailand receiving
dividends from Thailand
8. Foreign company not carrying on Gross receipts 15%
business in Thailand receiving
other types of income apart from
dividend from Thailand
9. Foreign company disposing profit Amount disposed. 10%
out of Thailand.
10. Profitable association and Gross receipts 2% or 10%
foundation.
Source: Revenue Department

95