{"id":256,"date":"2014-12-10T07:18:12","date_gmt":"2014-12-10T07:18:12","guid":{"rendered":"http:\/\/anpsthemes.com\/constructo\/?page_id=256"},"modified":"2017-03-28T02:05:57","modified_gmt":"2017-03-28T02:05:57","slug":"tax-consulting","status":"publish","type":"page","link":"https:\/\/www.accounting-service.co.th\/th\/%e0%b8%9a%e0%b8%a3%e0%b8%b4%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b9%83%e0%b8%ab%e0%b9%89%e0%b8%84%e0%b8%b3%e0%b8%9b%e0%b8%a3%e0%b8%b6%e0%b8%81%e0%b8%a9%e0%b8%b2%e0%b8%97%e0%b8%b2%e0%b8%87%e0%b8%a0%e0%b8%b2%e0%b8%a9%e0%b8%b5\/","title":{"rendered":"\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e04\u0e33\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e17\u0e32\u0e07\u0e20\u0e32\u0e29\u0e35"},"content":{"rendered":"
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\u0e17\u0e48\u0e32\u0e19\u0e08\u0e36\u0e07\u0e21\u0e31\u0e48\u0e19\u0e43\u0e08\u0e44\u0e14\u0e49\u0e27\u0e48\u0e32\u0e40\u0e23\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e40\u0e0a\u0e35\u0e48\u0e22\u0e27\u0e0a\u0e32\u0e0d\u0e17\u0e32\u0e07\u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e41\u0e17\u0e49\u0e08\u0e23\u0e34\u0e07<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1463729996147{padding-top: 70px !important;}”][vc_column][vc_tta_tabs style=”anps-ts-2″ shape=”square” active_section=”1″][vc_tta_section title=”RATES OF PERSONAL INCOME TAX” tab_id=”1463729798499-84949d3d-4819″][vc_column_text]<\/p>\n [\/vc_column_text][\/vc_tta_section][vc_tta_section title=”RATES OF WITHOLDING TAX” tab_id=”1463729798616-03d8b298-5db1″][vc_column_text]<\/p>\n [\/vc_column_text][\/vc_tta_section][vc_tta_section title=”RATES OF CORPOATE TAX” tab_id=”1463729953633-f77fc2f4-507f”][vc_column_text]<\/p>\n 20% 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\u0e40\u0e14\u0e34\u0e19\u0e17\u0e32\u0e07\u0e2a\u0e30\u0e14\u0e27\u0e01\u0e2a\u0e1a\u0e32\u0e22 \u0e21\u0e35\u0e04\u0e27\u0e32\u0e21\u0e19\u0e48\u0e32\u0e40\u0e0a\u0e37\u0e48\u0e2d\u0e16\u0e37\u0e2d\u0e43\u0e19\u0e23\u0e30\u0e14\u0e31\u0e1a\u0e2a\u0e32\u0e01\u0e25…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":[],"yoast_head":"\nTax rates of the Personal Income Tax<\/h4>\n
<\/h3>\n
\n\n
\n Taxable Income\u00a0<\/span>
\n(baht)<\/span><\/strong><\/td>\nTax Rate\u00a0<\/span>
\n(%)<\/span><\/strong><\/td>\n<\/tr>\n\n 0-150,000<\/td>\n Exempt<\/td>\n<\/tr>\n \n more than 150,000 but less than 300,000<\/td>\n 5<\/td>\n<\/tr>\n \n more than 300,000 but less than 500,000<\/td>\n 10<\/td>\n<\/tr>\n \n more than 500,000 but less than 750,000<\/td>\n 15<\/td>\n<\/tr>\n \n more than 750,000 but less than 1,000,000<\/td>\n 20<\/td>\n<\/tr>\n \n more than 1,000,000 but less than 2,000,000<\/td>\n 25<\/td>\n<\/tr>\n \n more than 2,000,000 but less than 4,000,000<\/td>\n 30<\/td>\n<\/tr>\n \n Over 4,000,000<\/td>\n 35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2 or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income.<\/span>
<\/h3>\n\n\n
\n Types of income\u00a0<\/span>
\n(baht)<\/span><\/strong><\/td>\nWithholding tax rate
\n(baht)<\/span><\/strong><\/td>\n<\/tr>\n\n 1. Employment income<\/td>\n 5 – 37 %<\/td>\n<\/tr>\n \n 2. Rents and prizes<\/td>\n 5 %<\/td>\n<\/tr>\n \n 3. Ship rental charges<\/td>\n 1 %<\/td>\n<\/tr>\n \n 4. Service and professional fees<\/td>\n 3 %<\/td>\n<\/tr>\n \n 5. Public entertainer remuneration
\n\u00a0\u00a0\u00a0\u00a0–\u00a0\u00a0Thai resident\u00a0<\/span><\/span>
\n\u00a0\u00a0\u00a0\u00a0–\u00a0\u00a0non resident<\/span><\/td>\n5 %\u00a0<\/span>
\n5 – 37 %<\/td>\n<\/tr>\n\n 6. Advertising fees<\/td>\n 2 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n The corporate income tax rate in Thailand is 20 % on net profit (accounting periods 2015) . However, the rates vary depending on types of taxpayers<\/span>
<\/h3>\n\n\n
\n Taxpayer<\/strong><\/td>\n Tax Base<\/strong><\/td>\n Rate
\n(%)<\/span><\/strong><\/td>\n<\/tr>\n\n 1.\u00a0Small company1<\/sup><\/td>\n – Net profit from 300,000 not exceeding 3 millions baht\u00a0<\/span><\/p>\n 15%\u00a0<\/span><\/p>\n
\n(accounting periods 2015)<\/td>\n<\/tr>\n\n 2.\u00a0 Companies listed in Stock Exchange of Thailand (SET)<\/td>\n Net profit\u00a0<\/span><\/td>\n 20%
\n(accounting periods 2015)\u00a0<\/span><\/td>\n<\/tr>\n\n 3.\u00a0Companies newly listed in Stock Exchange of Thailand (SET)<\/td>\n Net Profit<\/td>\n 20%
\n(accounting periods 2015)\u00a0<\/span><\/td>\n<\/tr>\n\n 4.\u00a0Company newly listed in Market for Alternative Investment (MAI)<\/td>\n Net Profit<\/td>\n 20%
\n(accounting periods 2015)\u00a0<\/span><\/td>\n<\/tr>\n\n 5.\u00a0Bank deriving profits from International Banking Facilities (IBF)<\/td>\n Net Profit<\/td>\n 10%<\/td>\n<\/tr>\n \n 6. \u00a0 Foreign company engaging in international transportation<\/td>\n Gross receipts<\/td>\n 3%<\/td>\n<\/tr>\n \n 7.\u00a0Foreign company not carrying on business in Thailand receiving dividends from Thailand<\/td>\n Gross receipts<\/td>\n 10%<\/td>\n<\/tr>\n \n 8..\u00a0Foreign company not carrying on business in Thailand receiving other types of income apart from dividend from Thailand<\/td>\n Gross receipts<\/td>\n 15%<\/td>\n<\/tr>\n \n 9.\u00a0 Foreign company disposing profit out of Thailand.<\/td>\n Amount disposed.<\/td>\n 10%<\/td>\n<\/tr>\n \n 10.\u00a0Profitable association and foundation.<\/td>\n Gross receipts<\/td>\n 2% or 10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/h3>\nNotes:<\/h4>\n
1.\u00a0A small company refers to any company with paid-up capital less than 5 million baht at the end of each accounting period.<\/span><\/h3>\n