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.

N

Work permit regulation

N

Foreigner wishes to work in Thailand

N

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.

N

Taxable Person

N

Tax Rates

N

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.

N

Taxable Person

N

Tax Base

N

Tax Rates

N

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.

N

Taxable Person

N

Exemptions

N

Tax Base and Tax Rates

N

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.

N

Taxable Person

N

Exemptions

N

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.

N

Persons liable to stamp duty

N

Instruments liable to stamp duty

N

Exemptions

N

Rate of Stamp Duty

Phone Number

+66 815352969

Open Hours

From Monday to Friday: 9:00am - 04:00pm
Saturday and Sunday: Closed

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