Phuket Legal Firm

Work Permit & Tax

Work Permit Guidance

Work permits in Thailand are legal documents that allow foreign individuals to work in the country. They are issued by the Ministry of Labor and are required for anyone who is not a Thai citizen and wishes to work in the country. In order to obtain a work permit, individuals and businesses must meet certain requirements and comply with Thai labor laws.

It is important to note that work permits are only issued for specific types of work and certain industries, and the application process can be complex and time-consuming. Therefore, it is recommended to seek assistance from experienced professionals who are familiar with the laws and regulations.

Work permit regulation

Foreigner wishes to work in Thailand

Employer wishes to employ in Thailand

Corporate income tax in Thailand

Corporate Income Tax (CIT) is a direct tax levied on a juristic company or partnership which is established under Thai or foreign law and carries on business in Thailand or derive certain types of income from Thailand.

Taxable Person

Tax Rates

Tax Return and Payment

Personal income tax

Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person, a deceased person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.

Taxable Person

Tax Base

Tax Rates

Withholding Tax

Specific Business Tax in Thailand

Specific Business Tax (SBT) is another kind of indirect tax introduced in 1992 to replace Business Tax. Certain businesses that are excluded from VAT will instead be subject to SBT.

Taxable Person

Exemptions

Tax Base and Tax Rates

SBT Registration

Value Added Tax

Value Added Tax (VAT) has been implemented in Thailand since 1992 replacing Business Tax (BT). VAT is an indirect tax imposed on the value added of each stage of production and distribution.

Taxable Person

Exemptions

Tax Base

Stamp Duty

Stamp duties are taxed on instruments and not on transactions or persons. For the purposes of stamp duty, an instrument is defined as any document chargeable with duty under the Revenue Code. The stamp duty rules are contained in Chapter VI of Title II of the Revenue Code.

Persons liable to stamp duty

Instruments liable to stamp duty

Exemptions

Rate of Stamp Duty