Withholding tax

Domestic withholding reference rows

• Dividends: 10 %
• Interest: 1 %
• Royalties: 3%
• Advertising Fees: 2%
• Service and professional fees: 3 % if paid to Thai company or foreign company having permanent branch in Thailand; 5% if paid to foreign company not having permanent branch in Thailand
• Prizes: 5%

Scope note

• These rows come from the Revenue Department corporate tax page and do not replace treaty, residency, or special-regime checks.

VAT / WHT quick estimator