Foreign business hub
Foreign-owned company, BOI and cross-border hub
A company with foreign owners or managers has to make its numbers legible to two audiences at once: Thai authorities who ask for statutory documents, and a head office or investor reading the accounts in English. This hub covers foreign-owned company books, reporting under BOI conditions, outbound payments and the tax withheld on them, plus the supporting papers banks tend to ask for.
9 clusters · 107 answers · 2 articles · 2 calculators
Investor guides in three clusters
Establish & License
Choose the vehicle, test foreign-ownership limits, and tell a Foreign Business Licence (FBL) apart from a Foreign Business Certificate (FBC).
- Foreign Business License (FBL) vs Certificate (FBC): Foreign Business Act B.E. 2542 Roadmap
- US-Thai Treaty of Amity: 100% American Ownership & FBC Certification
- Thailand Business Vehicles: Limited Company vs Branch Office vs Rep Office vs BOI / IBC
- Representative Office vs Foreign Branch in Thailand: FBA Compliance, Capital Rules & Taxation
People & Immigration
LTR and SMART visas, plus the Thai-staff ratio used for stay extensions, which is separate from work authorisation.
Cross-border Tax
Foreign income brought into Thailand under Por.161/2566, double tax treaties, and PND 90/91 filing for expatriates.
Choose by situation
| Situation | Key question | Documents to check | Next guide | Ask a specialist about |
|---|---|---|---|---|
| Starting a business | Is the activity listed in the Foreign Business Act schedules? | Shareholding chart, revenue scope, memorandum of association | Thailand Business Vehicles: Limited Company vs Branch Office vs Rep Office vs BOI / IBC | Classifying the activity and nominee-holding risk |
| Acquiring a BOI-promoted business | Share purchase or asset transfer, and how do BOI rights carry over? | Promotion certificate, project conditions, performance reports, land title | Thailand Business Vehicles: Limited Company vs Branch Office vs Rep Office vs BOI / IBC | BOI amendment/transfer filings and industrial-estate land checks |
| Representative office or branch | Will the Thai activity earn revenue? | Head-office authorisation, inbound capital evidence, activity plan | Representative Office vs Foreign Branch in Thailand: FBA Compliance, Capital Rules & Taxation | Non-revenue activity limits and branch tax exposure |
| Relocating foreign staff | Which visa route applies, and does the employer meet Thai-staff criteria? | Employment contract, salary evidence, social-security register, financial statements | Thailand LTR Visa: Four Categories, Work Rights and Tax | Individual visa eligibility and work authorisation |
| Bringing foreign income into Thailand | Is the person resident (180 days) and in which year was the income earned? | Bank statements, foreign tax receipts, entry/exit dates | Foreign Source Income & Tax Residency: Revenue Department Orders Paw 161/2566 & Paw 162/2566 | Treaty credit claims and PND 90 filing |
Business check pathway
1
Business vehicleLimited company, branch or representative office
2
Foreign-ownership limitsFBL = licence from the Commerce Ministry; FBC = certificate where a treaty or BOI right applies
3
Licences / BOI rightsShare deal: the same entity keeps its rights; asset deal: a project transfer or amendment is needed
4
PeopleVisa, work authorisation and Thai-staff criteria
5
TaxWithholding tax, treaties and personal income tax
When the question is outside foreign-investor scope
- Thai SME bookkeeping and tax: thaiaccounting.co.th
- Litigation or disputes: thai-law.co.th
- Multilingual document certification: tla.co.th
Services that match this topic
Accounting & Tax for Foreign-Owned Companies (EN/中文)
English / Chinese support — BOI accounts, transfer pricing, treaty withholding.
Expat Personal Income Tax in Thailand
PND.90/91 filing, Tax ID application, residency management, DTA credits, and offshore income planning.
Transfer Pricing — Disclosure, Local File & Master File
Prepare TP disclosure form, local file, and master file for cross-border affiliated groups.
Question clusters in this category
BOI privileges and reporting, foreign-owned company books, remittances, visas, and work permits.
APEC Business Travel Card and business mobility
12 questionsBOI promotion and foreign business licensing
12 questionsImmigration reporting and keeping your status clean
12 questionsMoving money in and out of Thailand
12 questionsLong-stay residence routes in Thailand
12 questionsWork permits and employer obligations
12 questionsBank accounts and credit access for foreign clients
12 questionsPermanent residence certificates and naturalisation
12 questionsAccounting inside a BOI-promoted company
11 questionsRun the numbers yourself
Withholding tax calculator Thailand
Calculate Thai withholding tax at 1%, 2%, 3% or 5% with VAT and the net payable, ready for PND.3 and PND.53 filings.
Employer cost & filing-load estimator (BOI / payroll)
Enter Thai headcount, foreign headcount, average wage and monthly document volume to size statutory employer cost and workload before requesting a quotation.
Long-form articles in this category
BOI vs. Amity Treaty: Tax and Accounting Differences
Both routes allow majority foreign ownership, but the tax position and bookkeeping load after incorporation are very different. This guide compares only the accounting and tax side.
Accounting Setup for a Foreign-Owned SME in Thailand: First 90 Days, Records, and Filing Calendar
What an overseas founder must put in place during the first ninety days of trading in Thailand — statutory records, currency handling, director payments, and the recurring filing calendar.