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Income Tax Rates Schedule

(1) For Personal income tax

Baht

Rate

Net income not exceeding

100,0001

5%

Net income exceeding

100,000

but not exceeding

500,000

10%

Net income exceeding

500,000

but not exceeding

1,000,000

20%

Net income exceeding

1,000,000

 

but not exceeding

4,000,000

30%

Net income exceeding

4,000,000

37%

1R.D.No.412

(2) For Corporate income tax

Rate

(a) Tax on profits of a company or juristic partnership

30%2

(b) Tax under Section 70 except specified in (c)

15%

(c) Tax under Section 70 only in the case of paying

10%

assessable income under Section 40(4)(b)

(d) Tax under Section 70 Bis

10%3

(e) Tax from gross income before deduction of any expenses

of Associations or Foundations which is not income under

Section 65 Bis (13)

10%4

2R.D.No.260 No.387 No.394

3R.D.No.270

4R.D.No.250

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Income Tax Rates Schedule

(1) For Personal income tax

Baht

Rate

Net income not exceeding

100,0001

5%

Net income exceeding

100,000

but not exceeding

500,000

10%

Net income exceeding

500,000

but not exceeding

1,000,000

20%

Net income exceeding

1,000,000

 

but not exceeding

4,000,000

30%

Net income exceeding

4,000,000

37%

1R.D.No.412

 

(2) For Corporate income tax

Rate

(a) Tax on profits of a company or juristic partnership

30%2

(b) Tax under Section 70 except specified in (c)

15%

(c) Tax under Section 70 only in the case of paying

10%

assessable income under Section 40(4)(b)

(d) Tax under Section 70 Bis

10%3

(e) Tax from gross income before deduction of any expenses

of Associations or Foundations which is not income under

Section 65 Bis (13)

10%4

2R.D.No.260 No.387 No.394

3R.D.No.270

4R.D.No.250

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Last update : Monday, August 27, 2012

 
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