Page 106 - 泰國
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泰國投資環境簡介
（二）個人所得稅
Tax Rate
Taxable Income（泰銖）
（%）
0-150,000 Exempt
more than 150,000 but less than 300,000 5
more than 300,000 but less than 500,000 10
more than 500,000 but less than 750,000 15
more than 750,000 but less than 1,000,000 20
more than 1,000,000 but less than 2,000,000 25
more than 2,000,000 but less than 5,000,000 30
Over 5,000,000 35
（三）加值營業稅
出售各類商品和服務，稅率7%。
（四）關稅
依海關稅則從量或從價徵稅（可進入http：//www.customs.go.th網
站查閱）。
（五）印花稅
Nature of instrument/ transaction Stamp Duty
Rental of land, building, other construction or floating house 1 Baht
For every 1,000 Baht or fraction thereof of the rent or key money or
both for the entire lease period
Transfer of share, debenture, bond and certificate of debt issued by 1 Baht
any company, association, body of persons or organization
For every 1,000 Baht or fraction thereof of the paid-up value of shares,
or of the nominal value of the instrument, whichever is greater
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