hailand’s Board of Investment (BOI) offers tax and non-tax incentives for promoted industries (e.g., manufacturing, tech, green energy):

• Corporate Tax Exemption (0%) for 3-13 years.
• Reduced CIT (50%) for an additional 5 years post-exemption.
• Import duty exemptions on machinery/raw materials.
• Dividend tax exemption during the incentive period.

Strategic Advice:
✔ Apply for BOI promotion if in a priority sector (e.g., digital, biotech, renewables).
✔ Consider locating in Special Economic Zones (SEZs) for additional benefits.

• Dividends: 10% (unless reduced by a DTA).
• Interest/Royalties: 1-15% (depending on recipient status).
• Services/Contract Payments: 3% (if paid to a Thai company).

Strategic Advice:
✔ Leverage Double Taxation Agreements (DTAs)—Thailand has over 60 DTAs to reduce withholding taxes.

• VAT: Standard 7% (0% for exports).
• SBT: Applies to banking, insurance, and real estate (3-5%).

Strategic Advice:
✔ Ensure proper VAT မှတ်ပုံတင်ခြင်း (required if revenue > 1.8M THB/year).
✔ For e-commerce/digital services, comply with new VAT rules for foreign suppliers.

• Transfer Pricing (TP): Must follow OECD guidelines (documentation required for revenue > 200M THB).
• Debt-to-Equity Ratio: Max 3:1 for Thai entities (excess interest may be disallowed).

Strategic Advice:
✔ Prepare TP documentation in advance to avoid penalties.
✔ Optimize capital structure to avoid thin-cap issues.

• Filing Deadline: Within 150 days after fiscal year-end.
• Interim Tax Payments: 25% of estimated tax every 2 months.

Strategic Advice:
✔ Use tax loss carry-forwards (up to 5 years).
✔ Consider group consolidation if eligible.

• e-Service Tax: Foreign digital platforms must pay 7% VAT if revenue > 1.8M THB/year.
• Pillar 2 (Global Minimum Tax): Thailand is evaluating implementation (may affect large MNEs).