Forms and types of business organizations

Thailand has the following organizational forms of business: Read more...

Investment climate

The Government of Thailand through the Board of Investment (BOI) and the Industrial Estate Authority of Thailand (IEAT) offers a wide range of benefits for foreign investors. Scope and procedure of the benefits depends on two criteria: the type of activity of the company with foreign investment and its location. Read more...

Value Added Tax (VAT)

Value Added Tax (VAT) has been implemented in Thailand since 1992 replacing Business Tax (BT). VAT is an indirect tax imposed on the value added of each stage of production and distribution. Read more...

Corporate Income Tax

Corporate Income tax is a direct tax, which is collected from legal entities or partnerships that do business in Thailand or receive income from Thailand. The tax period is 12 months. Read more...