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Thailand Tax Treaties
22 active treaty partners
Thailand maintains 22 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 10% to 20% (median 15%), with qualified rates for direct investment ranging from 5% to 15%. Interest rates range from 10% to 25% (median 10%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate20%
Individual Range5-35%
Capital Gains20%
CurrencyTHB
Key Facts
Treaty Model BasisOECD
Treaty Network61 treaties
Fiscal YearOct 1 - Sep 30
CurrencyTHB
Rate Distribution
General Dividends at 5% or below0 of 22 treaties
Qualified Dividends at 5% or below2 of 22 treaties
Interest at 0%0 of 22 treaties
Official Sources
Tax AuthorityRevenue Department
Treaty AuthorityRevenue Department
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 15% | 15% | 0% | In force |
| 🇨🇳China | 15% / 15% | 10% | 0% | In force |
| 🇫🇷France | 15% / 10% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 10% | 10% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 10% | 10% | 0% | In force |
| 🇮🇳India | 20% / 15% | 25% | 0% | In force |
| 🇮🇩Indonesia | 20% / 15% | 15% | 0% | In force |
| 🇮🇹Italy | 15% / 15% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 10% | 10% | 0% | In force |
| 🇲🇾Malaysia | 10% / 10% | 15% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇵🇰Pakistan | 20% / 15% | 10% | 0% | In force |
| 🇵ðŸ‡Philippines | 20% / 15% | 15% | 0% | In force |
| 🇸🇬Singapore | 10% / 10% | 10% | 0% | In force |
| 🇰🇷South Korea | 10% / 10% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 15% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 10% | 10% | 0% | In force |
| 🇦🇪United Arab Emirates | 10% / 10% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 10% / 10% | 10% | 0% | In force |
| 🇺🇸United States | 15% / 10% | 15% | 0% | In force |
| 🇻🇳Vietnam | 10% / 10% | 10% | 0% | In force |