Thai Business & Tax Law Guide

Plain-language guides to Thai business and tax law — grounded in the official statutes with section citations. Company registration, foreign ownership, tax, employment and more.

  • How Much Can Foreigners Own in a Thai Company? Foreign Ownership Limits Explained
  • What Is BOI? Investment Promotion Privileges for Foreign Investors in Thailand
  • Severance Pay in Thailand: How to Calculate It When You Dismiss an Employee (Rate Table)
  • Thailand Work Permit: How Can a Foreigner Work Legally?
  • Thailand Social Security (SSO): Employer Registration and Contribution Duties
  • Thailand VAT (Value Added Tax): Scope, Rates, Registration and Filing
  • Accounting and Financial Statement Obligations for Thai Companies
  • Thailand Foreign Business Restricted Lists Explained: List One, Two & Three
  • Thai Private Limited Company Registration: Process, Requirements & Minimum Capital
  • Is Nominee Shareholding Illegal in Thailand? Legal Risks, Penalties and Lawful Alternatives
  • Thailand Corporate Income Tax (CIT): Rates and Filing — PND50 and PND51
  • Thailand Land and Building Tax: Who Pays, How It Is Calculated, and How to Pay
  • How to Dissolve and Liquidate a Thai Private Limited Company (บริษัทจำกัด)
  • Thailand VAT Registration: Threshold, Process and Form PP01
  • Thailand Withholding Tax (WHT): How to Deduct and File PND3 and PND53
  • Thailand Dividend and Profit Remittance Tax: How Chinese Investors Repatriate Profit to China
  • Thailand Minimum Wage, Working Hours and Overtime Pay Rules
  • Foreign Investment Structures in Thailand: Joint Venture, BOI, FBL, and Treaty Exemption Compared
  • Thailand Commercial Registration (TR): Who Must Register, How to File, Changes and De-registration
  • How to Transfer Shares and Change Shareholders in a Thai Company
  • Changing Company Directors in Thailand: Appointment, Removal, Resignation & the 14-Day Registration (Private Limited Company)
  • Capital Increase and Reduction in Thailand: Legal Steps and DBD Registration
  • Thailand Personal Income Tax (PIT): Rates, Filing (PND90/91) and Foreign Executives
  • Thailand SSO Employer Registration and Monthly Contribution Filing
  • How to Apply for a Foreign Business License (FBL) in Thailand: Process, Timeline and Minimum Capital
  • Thailand Stamp Duty: Which Documents Need Stamping, Rates, and Penalties
  • Thailand Specific Business Tax (SBT / ภ.ธ.): Who Pays, Tax Base and Rates
  • Thailand Annual Company Audit: Who Must Be Audited, Filing Deadlines and Penalties
  • Thailand Employee Leave Rules: Annual Leave, Sick Leave, Maternity Leave and Public Holidays (Labour Protection Act)
  • Thailand Social Security Benefits: How to Claim Medical, Maternity, Disability, Death, Child Allowance, Pension and Unemployment
  • Workmen's Compensation in Thailand: What Counts as a Work Injury, How Much Is Paid, and What Employers Must Contribute
  • Foreign Worker Rules in Thailand: Prohibited Occupations, Work Permit Fines and Employer Penalties
  • Thai Company Annual General Meeting (AGM) Rules: Timing, Quorum and Resolutions
  • What Happens If You File Taxes Late in Thailand? Penalties, Surcharges and Criminal Liability (Revenue Code)
  • Thailand BOI Application Process: Which Projects Qualify, How to Apply, and What Happens After Approval
  • How to Issue a Tax Invoice (ใบกำกับภาษี) in Thailand: Required Contents, Timing, and Penalties
  • Thailand VAT Input Tax Credit: What You Can and Cannot Deduct (ภาษีซื้อ)
  • Thailand Work Rules and Employment Documents: Compliance for Employers with 10 or More Employees
  • Thailand Trade Competition Act: Market Dominance, Cartels and Merger Filings
  • Thailand Business Security Act: Borrow Against Inventory, Receivables, Machinery — or Your Whole Business — Without Mortgaging Land