Is tax planning legal in Thailand?

Yes, when it means organising real transactions within the law — choosing timing, structure and documentation that the Revenue Code supports. It is distinct from concealment or fabricated expenses, which are offences. Every recommendation we give identifies the specific legal provision it relies on.

What is the corporate income tax rate in Thailand?

The standard rate is 20 percent of net profit, with reduced progressive rates available to qualifying small and medium enterprises below defined capital and revenue thresholds. The thresholds and conditions change from time to time, so confirm the current schedule with the Revenue Department before relying on a figure.

Can past overpaid tax be recovered?

A refund claim is possible within the statutory period, generally three years from the filing deadline, but it invites scrutiny of the return. We quantify the claim, assemble the evidence and advise whether the refund justifies the review that usually follows it.

How is advisory work charged?

A review of your position is free. Specific advice is quoted in writing as a fixed scope per question or per project, so you approve the fee before the work starts.

English desk

Tax planning and advisory for companies in Thailand

Tax planning in Thailand is about sequencing and structure, not avoidance schemes: when revenue is recognised, how expenses are documented, which withholding rate applies to a payment, and whether a transaction should happen this year or next. We advise in writing, in English, so the reasoning survives staff turnover and can be shown to an auditor or the Revenue Department later.

Request a written quote contact@thailaw-accounting.co.th

Phone +66-94-895-8999 · LINE and email accepted in English.

What this service covers

Annual tax position review

Before the year closes we project the corporate tax charge, identify deductible items at risk of disallowance, and list actions that must happen before 31 December to count.

Withholding tax mapping

Every recurring payment type in the business is mapped to its correct withholding rate and certificate obligation, so the 1, 2, 3 or 5 percent question stops being a monthly debate.

VAT structure review

Where a business mixes standard-rated, exempt and zero-rated activity, we review the invoicing structure so input VAT recovery is maximised within the rules.

Written opinions for specific transactions

For a planned sale, dividend, loan or restructuring, the tax treatment is documented in a memo the board can rely on and file with the company records.

How the engagement runs

1. Fact gathering
We review the trial balance, the past two years of filed returns and the contracts behind the largest transactions, because planning from incomplete facts produces advice that fails under examination.
2. Written recommendation
Each recommendation states the legal basis, the saving or exposure in baht, the deadline for action and the documentation needed to support the position.
3. Implementation in the books
Agreed actions are built into the chart of accounts and the monthly close, so the planning survives contact with the actual bookkeeping.
4. Review at year end
The position is re-checked against final numbers before the annual return is filed, and carried forward into next year's calendar.

Deadlines, rates and filing formats change. Confirm current requirements with the Revenue Department, the Social Security Office and the Department of Business Development, or ask us to confirm them for your case before you rely on a date.

Common situations we are hired for

A profitable year and a large PND.50 estimate

Timing of deductible expenses, depreciation choices and provisions can move the charge legitimately — but only if the documentation exists before year end.

Paying dividends to shareholders

Withholding on dividends, the timing of the distribution and its interaction with the shareholders' own position are planned together rather than discovered at payment.

Intercompany charges to an overseas parent

Management fees and service charges to foreign related parties carry withholding and documentation obligations; we set the structure before the first invoice, not after an assessment.

Losses carried forward

Thai tax losses carry forward five years. We verify the loss position was correctly computed in the years it arose before building it into current planning.

See the English-speaking accounting firm overview, all accounting services or the province pages below.

Questions owners ask first

Is tax planning legal in Thailand?: Yes, when it means organising real transactions within the law — choosing timing, structure and documentation that the Revenue Code supports. It is distinct from concealment or fabricated expenses, which are offences. Every recommendation we give identifies the specific legal provision it relies on.
What is the corporate income tax rate in Thailand?: The standard rate is 20 percent of net profit, with reduced progressive rates available to qualifying small and medium enterprises below defined capital and revenue thresholds. The thresholds and conditions change from time to time, so confirm the current schedule with the Revenue Department before relying on a figure.
Can past overpaid tax be recovered?: A refund claim is possible within the statutory period, generally three years from the filing deadline, but it invites scrutiny of the return. We quantify the claim, assemble the evidence and advise whether the refund justifies the review that usually follows it.
How is advisory work charged?: A review of your position is free. Specific advice is quoted in writing as a fixed scope per question or per project, so you approve the fee before the work starts.

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