Thailand runs a 20% CIT, SME graduated rates down to 0% on the first THB 300k, and BOI promotions that can deliver up to 13 years of CIT exemption for targeted industries. IBC rates of 3, 5, or 8% on qualifying HQ income. We handle DBD filing, Revenue Department registration, and SSO setup end to end.
When Thailand is the right call, and when it is not.
Manufacturing, R&D, software development, EV, biotech, and regional HQ activities. BOI status gives up to 13 years of CIT exemption, 100% foreign ownership, and work permit privileges.
International Business Center (IBC) replaces the old IHQ regime with 3%, 5%, or 8% on qualifying income depending on spend tiers (THB 60M, 300M, 600M annually).
US Thai Treaty of Amity allows US citizens and US controlled companies to own 100% of a Thai Co. Ltd. without BOI in most sectors except land, communications, and a few others.
Outside BOI/Treaty of Amity, foreign ownership of a Thai Co. Ltd. is capped at 49%. Nominee Thai shareholders are illegal under the Foreign Business Act. Singapore avoids this entirely.
All Thai limited companies require an audited annual return regardless of size. If you want a no audit jurisdiction for a small entity, Hong Kong (under audit thresholds) or Singapore (small company exemption) is lighter.
Working data for Thailand. Cite check each figure before use.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.