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Updated Jul 2026 · Revenue Code §65-71 · BOI · IBC 674/2561 · EEC Act 2561 · Pillar 2 GMT (1 Jan 2025)

Thailand Corporate Income Tax — 6-Regime Comparison 2026 (Standard 20% · SME · BOI Holiday · IBC 3-8% · EEC 8-15% · Foreign Branch)

The definitive Thailand CIT playbook for every profile — local SMEs, small-capital startups, manufacturing seekers of BOI holidays, regional HQs (IBC), S-Curve investors in EEC, and foreign branches/PEs. Deep-dives Pillar 2 GMT Top-Up 15% (from 1 Jan 2025), Transfer Pricing Act 2561, IBC sunset risk 2026, and Apostille (14 Feb 2026). Built on 84 NYC Legal corporate returns + 12 BOI + 3 IBC + 2 EEC projects (2021-2025) with a 97% success rate.

6 CIT Regimes

Standard 20%, SME Progressive 0-15-20% (max saving THB 465k), BOI Tax Holiday (0% × 3-13 yrs), IBC Regional HQ 3-5-8%, EEC/SEZ 8-15%, Foreign Branch/PE (~28% effective)

Deadlines

PND.50 within 150 days of year-end · PND.51 (half-year) within 2 months of month 6 · Mandatory CPA audit · DBD e-filing of financials · TP Disclosure Form filed with PND.50

Legal Basis

Revenue Code §65-71 · RD 530/2554 (SME) · Investment Promotion Act 2520 (BOI) · RD 674/2561 (IBC) · EEC Act 2561 · Transfer Pricing Act 2561 · Emergency Decree Pillar 2 GMT 2568

🏢 Standard CIT 20%

Code CIT-20

Scope: Worldwide net profit for Thai-incorporated companies; Thai-sourced only for foreign companies. All allowable deductions under §65 bis / ter apply.

Rate: Flat 20% of net profit. Losses may be carried forward 5 years. Dividends received from a Thai company held ≥ 25% for ≥ 6 months are 100% exempt (participation exemption).

Eligibility: Any Thai-registered Co Ltd, PLC, or juristic partnership — no capital or industry limit. Default regime for every entity that does not qualify for SME, BOI, IBC, or EEC.

Filing: PND.50 filed within 150 days after year-end · PND.51 (half-year estimate) filed within 2 months of month 6 · mandatory CPA audit (Federation of Accounting Professions licence) · financial statements e-filed with DBD.

✨ Benefits: Straightforward regime, standard audit process, Foreign Tax Credit under 61 DTA treaties, R&D 300% super-deduction (RD 598), training 200% deduction, donations up to 2% deductible, participation exemption on Thai dividends.

Pitfalls: 🚨 Worldwide taxation — foreign branches must be consolidated. GMT Pillar 2 Top-Up 15% (from 1 Jan 2025) hits MNEs. Transfer Pricing Act 2561 requires a Local File + Master File when revenue > THB 200M. Related-Party Disclosure Form is due with PND.50 within 150 days. Penalty of THB 200,000 for failure to file TP documentation.

✓ NYC Legal case: SI Tech Co. · IT consulting · paid-up THB 5M · revenue THB 45M · net profit THB 8M · CIT 20% = THB 1.6M · R&D 300% super-deduction saves THB 240k · NYC Legal handles PND.50 + TP Report for THB 85k/yr.

🌱 SME Progressive (Cap ≤ 5M · Rev ≤ 30M)

Code SME

Scope: Worldwide net profit (same base as Standard) — but taxed in three progressive brackets (0% / 15% / 20%). Any industry qualifies.

Rate: Three brackets: profit 0-300,000 = 0% (exempt); 300,001-3,000,000 = 15%; above 3,000,000 = 20%. Maximum saving vs Standard 20% ≈ THB 465,000/yr.

Eligibility: Both tests must hold in the fiscal year: (1) paid-up capital at year-end ≤ THB 5M, AND (2) sales + services revenue ≤ THB 30M. Failing either test forfeits SME status for that entire year. The regime may be regained in a later year when both tests are met again.

Filing: Same PND.50 + PND.51 as Standard, with an SME-qualifying schedule attached. CPA audit is mandatory (no small-company exemption). DBD e-filing required.

✨ Benefits: 🏆 Up to THB 465k/yr savings (at THB 3M profit: Standard THB 600k vs SME THB 135k). No licence application — the regime kicks in automatically once both tests are met. Ideal for startups, family businesses, and incorporated freelancers. R&D 300% super-deduction still available.

Pitfalls: 🚨 Exceeding either threshold in a single year immediately forfeits the 0% and 15% brackets for that year. Watch out for mid-year capital increases. The THB 30M cap covers 'sales + services' — interest and FX gains are excluded from the test. The Revenue Department targets 'nominee clusters' (five companies under one beneficial owner set up to fragment revenue) with a 100% penalty and 1.5%/month surcharge.

✓ NYC Legal case: Design Studio Co. · paid-up THB 2M · revenue THB 12M · net profit THB 2.5M · SME: 0% (first 300k) + 15% (next 2.2M) = THB 330,000 · Standard 20% would be THB 500,000 · saving THB 170k/yr · NYC Legal files for THB 25k/yr.

🏭 BOI Tax Holiday (Cat A1–A4)

Code BOI-TH

Scope: CIT exemption applies only to income from the BOI-promoted activity. Unrelated (non-BOI) income remains taxed at 20%. Dividends paid out of BOI-exempt profits are also WHT-exempt.

Rate: Cat A1+ (advanced tech): 100% exemption × 10-13 years · A1: 8 yrs · A2: 8 yrs (capped at 100% of investment) · A3: 5 yrs · A4: 3 yrs · B1/B2: no CIT exemption (import-duty waivers only). Post-holiday: 50% CIT reduction for 5 more years.

Eligibility: Project must sit in one of 8 BOI sectors (Agriculture · Mineral · Light Industry · Metal · Electronics · Chemical · Services · Digital). Minimum capital THB 1M for manufacturing, none for digital. 100% foreign ownership permitted. Application must be filed before commencing operations.

Filing: PND.50 filed with the BOI Certificate and a schedule segregating BOI vs non-BOI income. Annual BOI attestation report required. KPIs (investment spend in year 1-3, employment, R&D) must be hit or the promotion is revoked with retroactive tax + 1.5%/month surcharge.

✨ Benefits: 🏆 CIT exempted for 3-13 years — saves the full 20% throughout the holiday. 100% foreign ownership (FBA carve-out). Land ownership permitted. 0% machinery import duty. R&D 200% deduction. Dividends out of BOI profits are also tax-exempt. Fast-track work permits (7 days).

Pitfalls: 🚨 Non-BOI income remains taxed at 20% (segment accounting is mandatory). Attestation reports must be filed on time (THB 100k+ penalty). Exemption is capped (A2 at 100% of investment; A3 at 50%). Losses during the holiday cannot be carried forward against the exempt income — years of holiday are wasted. GMT Pillar 2 Top-Up 15% (from 1 Jan 2025) can claw back the benefit for MNEs > EUR 750M — Cat A1+ may not be economic for large MNE groups.

✓ NYC Legal case: EV Battery Mfr. Co. · paid-up THB 500M · BOI Cat A1+ (New Growth Engine) · revenue THB 800M · net profit THB 120M · Standard would be THB 24M/yr · BOI 100% exemption × 13 yrs saves THB 312M · NYC Legal handles BOI Application + Compliance THB 850k one-off + THB 240k/yr.

🏦 IBC / Regional HQ 3-8%

Code IBC

Scope: IBC-qualifying income (Management, Technical, Treasury, R&D, Trading, or Support services provided to ≥ 3 foreign affiliates) is taxed at the reduced rate. All other income remains at 20%. Dividends paid to foreign shareholders are WHT-exempt.

Rate: Rate scales with annual IBC Expenditure: ≥ THB 60M = 8% · ≥ THB 300M = 5% · ≥ THB 600M = 3%. Executives/Specialists get Flat 15% PIT (in lieu of progressive). 0% WHT on outbound dividends.

Eligibility: Thai-registered company · paid-up capital ≥ THB 10M · ≥ 10 permanent employees · IBC Expenditure ≥ THB 60M/yr (salary + rent + utilities in Thailand) · services to ≥ 3 foreign affiliates · Executive salary ≥ THB 200k/month, Specialist ≥ THB 100k/month.

Filing: PND.50 filed with an IBC endorsement letter · annual BOI attestation report · financial statements segmented IBC vs non-IBC · include the 3-country service list · licence valid 15 years, renewable for another 15.

✨ Benefits: 🏆 CIT 3-8% (60-85% lower than 20%). Executive PIT Flat 15% (20-35% lower than progressive). 0% WHT on outbound dividends. 0% machinery duty. 100% foreign ownership with no FBA restriction on the IBC activity. Bangkok positioned as ASEAN regional HQ hub. Licence valid 15 years.

Pitfalls: 🚨 Sunset risk — Announcement 5/2568 may close the IBC regime to new applicants by late 2026 (not yet confirmed). Genuine IBC Expenditure ≥ THB 60M/yr is required (shell IBCs will be revoked). Non-IBC income remains fully taxed at 20%. GMT Pillar 2 can top up the 3% rate to 15% for MNEs > EUR 750M (from 1 Jan 2025). Transfer Pricing with related parties requires a Local File + Master File.

✓ NYC Legal case: Regional Treasury Co. · paid-up THB 50M · IBC licence · services 5 ASEAN countries · IBC Expenditure THB 350M/yr · qualifying revenue THB 800M · net profit THB 200M · CIT 5% = THB 10M (vs THB 40M Standard) · saves THB 30M/yr · NYC Legal delivers IBC Application THB 650k + THB 320k/yr compliance.

🚀 EEC / SEZ 8-15%

Code EEC

Scope: Income from operations physically located in the EEC (Chachoengsao, Chonburi, Rayong) or a border SEZ (Tak, Mukdahan, Songkhla, Nong Khai, Chiang Rai, Kanchanaburi, Sa Kaeo, Trat, Nakhon Phanom, Narathiwat).

Rate: EEC Bio/Digital/Robotics/Aviation/Medical: CIT 8% × 10 yrs · S-Curve industries: 5-10% × 5-10 yrs · SEZ: CIT 10% × 10 yrs + import-duty waiver · 50% reduction for 5 years after a BOI holiday.

Eligibility: Project must fall inside one of the 10 S-Curve industries: (1) Next-Gen Auto (2) Smart Electronics (3) Affluent/Medical Tourism (4) Agriculture & Biotech (5) Food Processing (6) Robotics (7) Aviation & Logistics (8) Bio-fuel/Bio-chemical (9) Digital (10) Medical Hub. Both EEC and BOI licences are required.

Filing: PND.50 filed with both EEC and BOI certificates · dual EECO + BOI attestation reports · operations must be physically in-zone · KPIs cover capital investment, employment, R&D, and local content.

✨ Benefits: 🏆 CIT 8-15% (25-60% below Standard). Foreign land ownership permitted (99-year lease). Fast-track environmental approval. EECO one-stop service. Infrastructure-ready (U-Tapao deep seaport, high-speed rail). LTR visa for executives. FBA carve-out. 0% import duty.

Pitfalls: 🚨 Physical in-zone presence required — a rented Bangkok office does not qualify. S-Curve only — commodity/traditional manufacturing is excluded. EEC and BOI licences are separate applications. Annual attestation is strict. SEZ projects must sit in a designated border sub-district. GMT Pillar 2 impacts MNEs. The 2565 Anti-Nominee Law mandates beneficial-owner verification.

✓ NYC Legal case: Robotics Assembly Co. · Chonburi EEC · S-Curve Robotics · paid-up THB 200M · revenue THB 600M · net profit THB 90M · BOI holiday 8 yrs → EEC 8% × 10 yrs. Years 9-18 pay THB 7.2M/yr (vs THB 18M Standard) — saves THB 108M. NYC Legal EECO + BOI Package: THB 1.2M.

🌏 Foreign Branch / Permanent Establishment

Code FB-PE

Scope: Only Thai-sourced profits attributable to the Branch or PE are taxed. Head Office expenses are allocated pro-rata to revenue. A Branch Profit Tax (BPT) of 10% applies on remittance of profits back to Head Office.

Rate: CIT 20% on Thai-sourced Branch profit + BPT 10% on repatriation (DTA-reduced: US 5%, UK 5%, Japan 10%). Effective rate ≈ 28% (20% + 10% × 80% of after-tax profit).

Eligibility: Foreign companies operating in Thailand via: (1) Registered Branch (DBD-registered, minimum capital THB 3M per business) · (2) Representative Office (non-revenue-generating, THB 3M) · (3) Regional Office (intra-group support, THB 10M) · (4) de facto PE arising from a fixed place of business or a dependent agent.

Filing: PND.50 (Branch) or PND.54 (non-resident WHT) filed within 150 days of year-end · Thai-CPA audit · Head Office expense allocation schedule required · Related-Party Disclosure Form if revenue > THB 200M.

✨ Benefits: No separate Thai subsidiary needed. Head Office retains 100% control. Ideal for project-based or short-term presence. Rep Offices pay no CIT (no income). Regional Offices can qualify for BOI. DTAs reduce BPT (often to 5-10%).

Pitfalls: 🚨 FBA restrictions apply (needs FBL or BOI). Effective rate up to 28% — higher than a Thai subsidiary's 20%. PE risk: a dependent agent present > 6 months can inadvertently create a PE (see Google case, 2023). Transfer Pricing with Head Office is scrutinised heavily. Head Office expense allocations must be fully documented. 15% WHT on service fees paid from Head Office to Thailand.

✓ NYC Legal case: US Tech Corp. Bangkok Branch · registered capital THB 5M · revenue THB 80M · Thai-sourced profit THB 15M · CIT 20% = THB 3M · repatriates THB 12M · BPT under US-Thai DTA at 5% = THB 600k · Total THB 3.6M (effective 24%). NYC Legal files for THB 180k/yr + FBL renewal THB 65k.

Decision Matrix — 6 Thailand CIT Regimes

Regime	Scope	Rate	Risk	Saving	Best For
Standard CIT 20%	Worldwide profit	Flat 20%	Low (default)	—	General Co Ltd · revenue > THB 30M · no zone requirement
SME Progressive	Worldwide profit	0% / 15% / 20%	Low (automatic)	Up to THB 465k/yr	🏆 Startups & SMBs · paid-up ≤ 5M · revenue ≤ 30M
BOI Tax Holiday	BOI-qualifying revenue	0% × 3-13 yrs	Medium (KPIs + attestation)	60-100%	Manufacturing · Digital · S-Curve · 100% foreign ownership
IBC 3-8%	IBC-qualifying (≥ 3 countries)	3% / 5% / 8%	Medium (2026 sunset risk)	60-85%	Regional HQ · Treasury · Trading Hub · ASEAN services
EEC / SEZ 8-15%	In-zone S-Curve	8-15%	Medium (zone-bound)	25-60%	EV · Robotics · Digital · Aviation · Medical Hub
Foreign Branch / PE	Thai-sourced only	20% + BPT 10%	🚨 High (PE + FBA + TP)	❌ ~28% effective	Short-term projects · Rep Office (no income) · Head Office control

FAQ — Thailand CIT 2026

What is Thailand's Corporate Income Tax (CIT) rate in 2026?

The standard CIT rate is 20% (Royal Decree 530/2011). Six special regimes reduce it: (1) SME Progressive 0-15-20% (paid-up capital ≤ THB 5M and revenue ≤ THB 30M); (2) BOI Tax Holiday 0% × 3-13 years (Cat A1-A4); (3) IBC Regional HQ 3/5/8% (IBC expenditure ≥ THB 60/300/600M); (4) EEC/SEZ 8-15% (S-Curve industries); (5) Foreign Branch/PE 20% + 10% Branch Profit Tax (~28% effective); (6) Pillar 2 GMT Top-Up 15% for MNEs > EUR 750M (from 1 Jan 2025). File PND.50 within 150 days of year-end plus PND.51 (half-year estimate). CPA audit is mandatory for every company.

SME Progressive vs Standard 20% — how much do you save and who qualifies?

SME saves up to THB 465k/yr. Both conditions must hold at year-end: paid-up capital ≤ THB 5M and revenue (sales + services) ≤ THB 30M. Three brackets: profit 0-300k = 0%, 300k-3M = 15%, > 3M = 20%. Example: a design studio with THB 2.5M profit pays THB 330k (SME) vs THB 500k (standard) — saving THB 170k. Missing a condition in any single year forfeits SME for that year. The Revenue Department targets 'nominee clusters' (5 companies under one owner) with 100% penalties + 1.5%/month surcharge.

How many years does BOI Tax Holiday exempt CIT and who can apply?

Up to 100% × 13 years (Announcements 2/2565 + 5/2568 New Growth Engines). Cat A1+ (BCG deep tech/EV): 100% × 10-13 years; A1: 8 yrs; A2: 8 yrs capped at 100% of investment; A3: 5 yrs; A4: 3 yrs. B1/B2 receive only import-duty waivers (no CIT). A 50% reduction applies for 5 more years post-holiday. Requirements: project fits 8 BOI sectors, minimum THB 1M capital (manufacturing) or none (digital), 100% foreign ownership allowed plus land ownership rights. KPIs (investment, employment ratio, R&D) must be met or the promotion is revoked with retroactive tax + 1.5%/month surcharge.

Is IBC Regional HQ 3-8% still usable in 2026?

Yes, but register before the sunset. Royal Decree 674/2561. Requirements: (1) paid-up capital ≥ THB 10M; (2) ≥ 10 permanent employees; (3) IBC Expenditure ≥ THB 60M/yr (salary + rent + utilities in Thailand); (4) service to ≥ 3 foreign affiliates; (5) at least 1 of 6 activities (Management, Technical, Treasury, R&D, Trading, Support). CIT tiers by expenditure: 60M+ = 8%, 300M+ = 5%, 600M+ = 3%. Executive/Specialist PIT Flat 15%. 0% WHT on outbound dividends. License 15 yrs, renewable 15 yrs. Sunset risk: Announcement 5/2568 may close new IBCs by late 2026 — regional CFOs should file within H1/2026.

EEC vs BOI Tax Holiday — which to choose and can you stack them?

Stack both when eligible. EEC is a bolt-on to BOI. Cat A1+ (100% × 13 yrs) → after holiday, use EEC 8% × 10 more years. Requirements: (1) actual establishment in Chachoengsao/Chonburi/Rayong; (2) fits one of 10 S-Curve industries; (3) both EEC and BOI licenses. SEZs in 10 border provinces get 10% × 10 yrs. EEC perks: foreign land ownership (99-yr lease), one-stop EECO, U-Tapao deep seaport, LTR visa for executives, fast-track EIA.

How does Pillar 2 GMT (15% Top-Up) affect BOI/IBC?

Effective 1 Jan 2025. OECD Pillar 2 Global Minimum Tax applies to MNEs with consolidated revenue > EUR 750M — 15% minimum in every jurisdiction. If BOI/IBC produces an effective rate < 15%, the home country collects the Top-Up under the Under-Taxed Payments Rule. Impacts: (1) 13-yr BOI holidays are diluted for MNEs — home country claws it back; (2) IBC 3% gets topped-up to 15%; (3) EEC 8% gets topped-up by 7%. Thailand collects a Qualified Domestic Minimum Top-Up Tax (QDMTT) at 15% to preserve local revenue. Non-MNEs (≤ EUR 750M) are unaffected. Recommendation: MNEs should shift to non-tax incentives (investment tax credit, cash grants) instead of CIT exemption.

Foreign Branch vs Thai subsidiary — which pays less tax?

Thai subsidiary always wins (~20% vs 28% effective). Foreign Branch: 20% CIT + 10% Branch Profit Tax on repatriation = ~28% effective. DTAs cut BPT: US 5%, UK 5%, Japan 10%. Thai Ltd: 20% CIT + 10% dividend WHT (0% when paid to a DTA-country parent holding ≥ 25% for ≥ 6 months). Choose Branch for short-term projects, Rep Offices (no income), when the head office needs 100% control, or where FBA blocks a subsidiary. Choose Thai Ltd for long-term ops, to qualify for BOI/IBC, and to secure 100% foreign ownership via BOI certificate.

Which companies are affected by Transfer Pricing (TP) and what documents are required?

TP Act 2018. Three-tier documentation: (1) Disclosure Form (Related Party Report) filed with PND.50 by every company with related-party transactions; (2) Local File — required when revenue > THB 200M, with benchmark study + comparability analysis; (3) Master File — required for MNE groups > EUR 750M consolidated revenue, showing group structure, value chain, intangibles, and financing; (4) Country-by-Country Report (CbCR) — filed by the ultimate parent. Penalties: THB 200k for missing documentation; TP adjustments incur additional tax + 1.5%/month surcharge. NYC Legal prepares TP Local Files for THB 180k-450k/yr.

How does Apostille (14 Feb 2026) accelerate cross-border business?

Cross-border CIT constantly requires foreign documents — Certificate of Incorporation, board resolutions, POAs, Certificate of Residence, audited financials, tax returns, bank references. Before 14 Feb 2026: Notary → State/Foreign Ministry → Thai Embassy = 4-6 weeks and THB 8-20k per document. After: Notary → Apostille = 5-10 days and THB 500-2k per document. Impacts: 60% faster Branch/Rep Office setup, 40% faster BOI/IBC/EEC applications, on-time DTA Foreign Tax Credit, and 50% faster M&A/IPO due diligence.

What does NYC Legal charge for corporate tax services?

6 tiers: (1) CIT Filing (PND.50/51/54 + schedules) THB 25k-180k/yr by size; (2) BOI Application + Compliance THB 350k-1.5M per project; (3) IBC License + Attestation THB 550k-1.2M; (4) EEC License + Zoning THB 850k-2.5M; (5) Transfer Pricing Local File + Master File THB 180k-750k/yr; (6) Pillar 2 GMT Impact Assessment + QDMTT Filing THB 350k-1.5M/yr. Casework: 84 corporate returns + 12 BOI + 3 IBC + 2 EEC (2021-2025), 97% success rate. Free 30-min consult. Call +66-93-296-3639 or Line @nyclegal.

Let NYC Legal handle your Thailand corporate tax — end to end

CIT filing (PND.50/51/54), BOI applications + compliance, IBC licensing + attestation, EEC licensing + zoning, Transfer Pricing (Local File + Master File), Pillar 2 GMT impact assessments + QDMTT filings, and foreign branch / rep office setups. 97% success rate across 84 corporate returns + 12 BOI + 3 IBC + 2 EEC projects (2021-2025). Fees THB 25k-2.5M. Free 30-min consult.

+66-93-296-3639 All tax services