Tax Planning & Corporate Filing
วางแผนภาษี & ยื่นภาษีนิติบุคคล · § Tax
Quick Answer
Corporate tax planning + PND.50 (annual) + PND.51 (mid-year) + Personal PND.90/91 with Transfer Pricing Disclosure Form for companies over THB 200M revenue — from THB 8,500/filing.
Timeline: PND.51 due within 2 months after mid-year · PND.50 within 150 days after fiscal year-end · Personal PND.90/91 by 31 March.
Official fee: No filing fee. CIT 20% flat (or SME staggered: 10% on THB 300K–3M). Personal 5–35% progressive. Surcharge 1.5%/month, capped at 200%.
Legal Basis
Revenue Code §65, 66, 67 (CIT), §68-bis (mid-year PND.51), §91/2 (SBT), §40 (Personal). SME CIT reduction: 20% on capital ≤ THB 5M, exempt on first THB 300,000 profit.
Who Needs This
Companies filing annual PND.50/51 · executives seeking tax optimisation · BOI holders (must file CIT return even when exempt) · high-net-worth personal returns (PND.90/91).
Required Documents
- CPA-signed financial statements
- 12-month VAT purchase/sales reports
- WHT reports PND.1/3/53
- Personal tax deduction evidence (RMF/SSF/insurance)
- Transfer Pricing Disclosure Form (companies with related parties)
Common Pitfalls
- Missing PND.51 mid-year filing → THB 2,000 fine + 20% surcharge on tax due
- Incomplete TP documentation → RD applies its own Arm's Length adjustment
- BOI exempt but skipping PND.50 → §68 breach = THB 2,000 fine + BOI revocation risk
- Charitable deduction exceeding 10% of pre-donation profit cap
Typical Use-cases
- SME optimising the first THB 300K exempt threshold
- BOI company at year 3 starting to pay tax
- Executive salary > THB 3M/year
- MNC with transfer pricing to parent company
FAQ
- Legal ways to reduce corporate tax?
- Five main levers: (1) BOI exemption, (2) SME first THB 300K at 0%, (3) capex deductions 100–200%, (4) R&D deduction 200%, (5) charitable donations 2x. We tailor by industry.
- Is mid-year PND.51 required for every company?
- Yes, for every company with a full-year cycle. Exempt in the first year if < 12 months registered. Estimate FY profit and pay half — under-estimation by > 25% triggers 20% penalty.
- Does Transfer Pricing apply to small companies?
- TP Disclosure Form + Documentation are compulsory only for revenue > THB 200M/year. Below that, we recommend a Local File as protective evidence.
- e-Filing vs paper — what's the difference?
- e-Filing (RD Prep) grants +8 days to file and +8 to pay = 30 days total. Paper is 15 business days only. We file everything via e-Filing.
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Official sources — accounting, tax, social security
The information on this page follows the official sources below. Always check the latest version before you file.
- กรมสรรพากร — ประมวลรัษฎากร ภาษีเงินได้ VAT— Revenue Department
- สำนักงานประกันสังคม— Social Security Office
- กรมพัฒนาธุรกิจการค้า — จดทะเบียนนิติบุคคล— Department of Business Development
- สำนักงานคณะกรรมการกฤษฎีกา — ฐานข้อมูลกฎหมายไทย— Office of the Council of State
- สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) / LTR Visa— Thailand Board of Investment
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Frequently asked questions
- Can a foreigner own 100% of a Thai company?
- Generally no for activities listed in the Foreign Business Act, where majority foreign ownership requires a Foreign Business Licence, a BOI promotion, or treaty rights such as the US–Thailand Treaty of Amity. Manufacturing and certain export activities are largely open, and BOI-promoted activities can permit full foreign ownership together with land-holding and visa privileges, so the right structure depends on the specific activity.
- What is the minimum registered capital for a Thai company?
- There is no general statutory minimum for a Thai-majority company, but practical thresholds apply: THB 2 million of paid-up registered capital per foreign work permit, or THB 1 million if the foreigner is married to a Thai national, and THB 3 million per foreign shareholder for a Foreign Business Licence. Capital should therefore be planned around the visa and work-permit outcome you need, not the incorporation minimum.
- How long does company registration take?
- Registration at the Department of Business Development can be completed within one to three working days once the name reservation, shareholder documents and company objectives are ready, and the VAT registration and social security registration follow afterwards. The realistic end-to-end timeline including bank account opening is two to six weeks, with the bank account usually being the slowest step for foreign directors.
- What ongoing accounting obligations does a Thai company have?
- Every Thai company must keep statutory accounts, file monthly withholding tax (PND 1, 3, 53) and VAT (PP 30) returns by the middle of the following month, file the half-year corporate income tax return (PND 51) and the annual return (PND 50), and have its financial statements audited by a Thai CPA and filed with the DBD each year. Dormant companies are not exempt — nil returns and an audited statement are still required.