Thailand Withholding/Double Taxations

WITHHOLDING TAX
This is usually a fixed percentage, to be paid directly to the government.

DOUBLE TAXATION TREATY signed are listed below for easy reference:

Countries				Entered into force	Tax Year of Enforcement	Remarks
1		Armenia		12 November 2002	1 January 2003
2		Australia		27 December 1989	1 January 1990
3		Austria		1 July 1986	1 January 1986
4		Bahrain		27 December 2003	1 January 2004
5		Bangladesh		9 July 1998	1 January 1999
6		Belgium		29 December 1980	1 January 1980
7		Bulgaria		13 February 2001	1 January 2002
8		Chile		5 May 2010	1 January 2011
9		Canada		16 July 1985	1 January 1985
10		China, P. R.		29 December 1986	1 January 1987	Amendment by exchange of letter Exchange of Letter : Thailand China, P. R.
11		Cyprus		4 April 2000	1 January 2001
12		Czech Republic		14 August 1995	1 January 1996
13		Denmark		12 February 1999	1 January 2000	Old treaty enforced until 31 December 1999
14		Finland		26 February 1986	1 January 1987
15		France		29 August 1975	1 January 1975	WHT : enforced 29 August 1975 Amendment by exchange of letter
16		Germany		4 December 1968	1 January 1967
17		Hong Kong		7 December 2005	1 January 2006	Exchange of Letter : Thailand Hong Kong
18		Hungary		16 October 1989	1 January 1990
19		India		13 March 1986	1 January 1987
20		Indonesia (amendment)		21 October 2003	1 January 2004	Old treaty enforced until 31 December 2003
21		Israel		24 December 1996	1 January 1997
22		Italy		31 May 1980	1 January 1978	Amendment by exchange of letter
23		Japan		30 August 1990	1 January 1991
24		Korea (amendment)		29 June 2007	1 January 2008
25		Kuwait		25 April 2006	1 January 2007
26		Laos		23 December 1997	1 January 1998
27		Luxembourg		22 June 1998	1 January 1999
28		Malaysia		2 February 1983	1 January 1983
29		Mauritius		10 June 1998	1 January 1999
30		Nepal		14 July 1998	1 January 1999
31		Netherlands		9 June 1976	1 January 1976
32		New Zealand		14 December 1998	1 January 1999
33		Norway (amendment)		29 December 2003	1 January 2004	Old treaty enforced until 31 December 2003
34		Oman		27 February 2004	1 January 2005
35		Pakistan		7 January 1981	1 January 1979
36		Philippines		11 April 1983	1 January 1983
37		Poland		13 May 1983	1 January 1983
38		Romania		13 April 1997	1 January 1998	WHT : enforced 1 June 1998
39		Russian		15 January 2009	1 January 2010
40		Singapore		27 April 1976	1 January 1976
41		Slovenia		4 May 2004	1 January 2005
42		South Africa		27 August 1996	1 January 1997
43		Spain		16 September 1998	1 January 1999
44		Srilanka		12 March 1990	1 January 1991
45		Sweden		26 September 1989	1 January 1990
46		Switzerland		19 December 1996	1 January 1997
47		Seychelles		13 March 2006	1 January 2007
48		Turkey		13 January 2005	1 January 2006
49		Ukraine		27 November 2004	1 January 2005
50		United Arab Emirates		28 December 2000	1 January 2001
51		United Kingdom of Great Britain and Northern Ireland		20 November 1981	1 January 1981
52		United States of America		15 December 1997	1 January 1997
53		Uzbekistan		21 July 1999	1 January 2000	WHT : enforced 1 February 2001
54		Vietnam		31 December 1992	1 January 1993

Source:  http://www.rd.go.th/publish/766.0.html -- updated July 15, 2010

The treaties generally place taxpayers in a more favorable position for Thai income than they would be under the Revenue Code, as profits will only be taxable if the taxpayer has a permanent establishment in Thailand.