Phuket Legal Firm
Work Permit & Tax
Work Permit Guidance
Foreigner means a natural person who is not of Thai nationality. WORK means to engage in work by exerting energy or using knowledge whether or not in consideration of wages or other benefit.
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.
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.
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.
Tax Base and Tax Rates
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.
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
Rate of Stamp Duty
From Monday to Friday: 9:00am - 04:00pm
Saturday and Sunday: Closed