{"id":9561,"date":"2023-01-30T13:23:11","date_gmt":"2023-01-30T06:23:11","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=9561"},"modified":"2025-02-10T06:11:59","modified_gmt":"2025-02-09T23:11:59","slug":"double-tax-agreements","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/fr\/double-tax-agreements\/","title":{"rendered":"L'accord de double imposition en Tha\u00eflande"},"content":{"rendered":"<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px;\"><span class=\"\"><a href=\"https:\/\/belaws.com\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a> \u203a\u203a <\/span>Double Tax Agreements in Thailand<\/div>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av_section_1'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-2  el_after_av_textblock  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9561'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-3  el_before_av_one_half  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_one_half  avia-builder-el-4  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>accounting and secretary<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>Double Tax Agreements in Thailand<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-7  el_after_av_textblock  el_before_av_post_metadata '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_post_metadata-3f1880b9956aa5116055829522854aeb\">\n#top .av-post-metadata-container.av-av_post_metadata-3f1880b9956aa5116055829522854aeb{\ncolor:#1a4367;\n}\n<\/style>\n<div  class='av-post-metadata-container av-av_post_metadata-3f1880b9956aa5116055829522854aeb av-metadata-container-align-left  avia-builder-el-8  el_after_av_hr  el_before_av_textblock  av-metadata-container-1'><div class='av-post-metadata-container-inner'><span class=\"av-post-metadata-content av-post-metadata-meta-content\"><span class=\"av-post-metadata-content av-post-metadata-modified\"><span class=\"av-metadata-before av-metadata-before-modified\">Latest Update : <\/span><span class=\"av-post-metadata-modified-date\" >f\u00e9vrier 10, 2025<\/span><\/span><span class=\"av-post-metadata-content av-post-metadata-separator\">- <\/span><span class=\"av-post-metadata-content av-post-metadata-published\"><span class=\"av-metadata-before av-metadata-before-published\">Published date : <\/span><span class=\"av-post-metadata-published-date\" >janvier 30, 2023<\/span><\/span><\/span><\/div><\/div><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Double taxation is a potential issue for expats and foreign businesses operating in Thailand or abroad. Double taxation occurs when two or more jurisdictions impose a tax on the same declared income.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This significant issue could be offset if the countries imposing the tax have signed a double tax treaty. Double tax agreements are agreements between two countries that prevent the double taxation of income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This article will further explore what a double tax agreement is.<\/span><\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-10  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-f4bdb797dc275f5b43b21a0bc0ee41b6\">\n.avia-image-container.av-kscy8en7-f4bdb797dc275f5b43b21a0bc0ee41b6 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-f4bdb797dc275f5b43b21a0bc0ee41b6 av-styling- avia-align-center  avia-builder-el-11  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-9565 avia-img-lazy-loading-not-9565 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand.png\" alt='Opening a Shop in Thailand' title='Opening a Shop in Thailand'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-15x12.png 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2023\/01\/Double-Tax-Agreements-in-Thailand-705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_2'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-12  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9561'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd2ivxm-023071e5c33e5c283329416739e1beb3\">\n#top .hr.hr-invisible.av-ksd2ivxm-023071e5c33e5c283329416739e1beb3{\nheight:60px;\n}\n<\/style>\n<div  class='hr av-ksd2ivxm-023071e5c33e5c283329416739e1beb3 hr-invisible  avia-builder-el-13  el_before_av_two_third  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-14  el_after_av_hr  el_before_av_one_third  first av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3\">\n#top .av_textblock_section.av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3 .avia_textblock{\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-lb329d7d-3f950f02b294bfa39eeb1b805d8d23d3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock post_text_highlighting av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: left;\">Key points<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double taxation occurs when two or more jurisdictions impose a tax on the same declared income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Double tax agreements remove this obstacle.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The applicant must be a Thai resident to take advantage of the double tax treaty benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thailand has entered into double tax agreements with 61 countries.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is a double tax agreement?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Double tax agreements, also known as double tax treaties or double taxation agreements, are agreements between two countries that prevent the double taxation of income. Double tax agreements mean that any income earned by individuals or businesses in one country will not be taxed in another (assuming both countries have a double tax agreement in place).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In Thailand, double tax agreements are signed between the Thai government and the government of another country to provide relief from double taxation for individuals and businesses operating in both countries.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldbl5wj6-c0a9933d1a2b821e8dd0a5f7e214c69a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Typically double tax agreements include provisions for reduced tax rates on certain types of income, such as business profits and dividends. They will also contain provisions for exchanging information between tax authorities to prevent tax evasion.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Thai government has signed double tax agreements with many countries worldwide, including the United States, Canada, France, the United Kingdom, Singapore, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Just to let you know, individuals who earn income in Thailand but do not have a permanent establishment or presence in the country may be eligible for an exemption on business profits.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldbl6fmn-b260cdf6580322b878d2fd994a90bf9f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">However, the income from interest, dividends, and royalties may still be subject to taxation in the country where it is earned if no permanent establishment is present.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, double tax agreements may allow for reductions or exemptions on withholding taxes for payments made to foreign businesses not operating in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-893pgz-417cf0891102d15fa8bff673921feb47\">\n#top .hr.hr-invisible.av-893pgz-417cf0891102d15fa8bff673921feb47{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-893pgz-417cf0891102d15fa8bff673921feb47 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-gfh9xy-e0bde1d55d8468f28ed18b9996433e48'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is a permanent establishment in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lbvv3xia-d149a1fd03f97fef5ae6d28412b0c71d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Thailand considers permanent establishments as:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A place of management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A branch<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An office<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A factory<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A warehouse, about a person providing storage facilities for others<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A workshop<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A farm<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An oil or gas well, a mine, a quarry, or any other place of extraction of natural resources<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A building site, construction, installation, or assembly project where such site, project, or activities continue for more than six months.<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldbk7ndm-93589893480e6f95d0c58e87ff02ccac'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The following are not considered permanent establishments by the Thai government:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Use of facilities for storage<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">display or delivery of goods or merchandise belonging to the company<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The maintenance of a stock of goods or merchandise belonging to the company for storage, display, or delivery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintenance of a stock of goods or merchandise belonging to the company for processing by another<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintenance of a fixed place of business to purchase goods or merchandise or to collect information for the company<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintenance of a fixed place of business for advertising, the supply of information, scientific research, or similar activities<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-46gfwb-58a10d20942bf67843dddd375c649e17\">\n#top .hr.hr-invisible.av-46gfwb-58a10d20942bf67843dddd375c649e17{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-46gfwb-58a10d20942bf67843dddd375c649e17 hr-invisible  avia-builder-el-24  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-lcugmn4l-99614ec60a38db35a7f00776e22534ea'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Who is eligible to benefit from a double tax agreement?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lcufwms8-0b940dddaa5e48d6a2890d76a5f661ac'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The double tax agreement will be applied to individuals and juristic persons of a signatory state to the agreement.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To be entitled to the benefits of a double tax treaty benefits and be classified as a Thai resident, the person must satisfy the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An individual who stays in Thailand for at least 180 days in a tax year<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A company registered in Thailand with the Ministry of Commerce\u00a0<\/span><\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bxixyu-13a47cec5e18968dc4f6c3e10a93cecf\">\n#top .hr.hr-invisible.av-bxixyu-13a47cec5e18968dc4f6c3e10a93cecf{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-bxixyu-13a47cec5e18968dc4f6c3e10a93cecf hr-invisible  avia-builder-el-27  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-204nkj-7e1798a62f32826865296d8cf66b4e2c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What taxes are covered by a double tax treaty?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldbl8h2l-b7ce793cbbb0490f99f5d59bfc8b6883'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">A double tax agreement will often cover income taxes such as <a href=\"https:\/\/belaws.com\/thailand\/personal-income-tax\/\">personal income tax<\/a>, <a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/corporate-income-tax\/\">corporate income tax<\/a>, and petroleum income tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The agreement does not cover indirect taxes such as <a href=\"https:\/\/belaws.com\/thailand\/new-thailand-vat-requirements\/\">value-added<\/a> and specific business taxes.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bhdgop-94f9e71ac2ee1abbe8092e53d21a9478\">\n#top .hr.hr-invisible.av-bhdgop-94f9e71ac2ee1abbe8092e53d21a9478{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-bhdgop-94f9e71ac2ee1abbe8092e53d21a9478 hr-invisible  avia-builder-el-30  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ldbl8rvp-f784e3e52059d5a753dc4dee0bd1a824'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Which taxes are exempt from the provisions of a double tax treaty?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldbl92p7-3d3988dc1ea4614c62e1d6e08bce74e0'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">In practice, the list of exempt taxes will depend on each treaty and the respective signatories. Still, income from services and rent from moveable property is typically exempt from taxation in the country where it is paid.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, under the Thai-Japanese tax treaty, all rent is subject to taxation, and there is no exemption for income from the rental of movable property.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-8jsnzd-1db1d354a37e722e7313893615f7b107\">\n#top .hr.hr-invisible.av-8jsnzd-1db1d354a37e722e7313893615f7b107{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-8jsnzd-1db1d354a37e722e7313893615f7b107 hr-invisible  avia-builder-el-33  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ldbl9g5i-e45ac88385dbb96e40006b20690ed165'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How do double tax agreements work?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldbl9uqa-4968710bd538432f2c4cc86a6f72ce6d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Double tax agreements between countries may vary in their methods for eliminating double taxation for individuals.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The exemption method allows the country of residence to exempt certain income from taxation if it is already being taxed in the source country according to the double tax agreement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Another method is the credit method, where the resident country can tax income already taxed in the source country. Still, it calculates the tax based on the taxpayer&#8217;s total revenue, including income from other countries. It also allows a credit or deduction for the taxes paid in the other country.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7k3ijt-5c314ee06eaaabd04c69e1619640d305\">\n#top .hr.hr-invisible.av-7k3ijt-5c314ee06eaaabd04c69e1619640d305{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-7k3ijt-5c314ee06eaaabd04c69e1619640d305 hr-invisible  avia-builder-el-36  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ldbla6mu-9e2ec32aa355f90036db72b6f04b4cd8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Which countries does Thailand have double tax treaties with?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldblak06-2c297527465631eae77a08587da2a98a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">At the time of writing, Thailand has concluded 61 double tax agreements with countries worldwide.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Armenia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hungary<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Poland<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Australia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Romania<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Austria<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Indonesia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Russia<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bahrain<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Israel<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Seychelles<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bangladesh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Italy<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Singapore<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Belarus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Japan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Slovenia<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Belgium<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Korea<\/span><\/td>\n<td><span style=\"font-weight: 400;\">South Africa<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bulgaria<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kuwait<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Spain<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cambodia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Laos<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sri Lanka<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Canada<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Luxembourg<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sweden<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Chile<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Malaysia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Switzerland<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">China<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mauritius<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Taipei<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cyprus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Myanmar<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tajikistan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Czech Republic<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nepal<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Turkey<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Denmark<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Netherlands<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ukraine<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Estonia<\/span><\/td>\n<td><span style=\"font-weight: 400;\">New Zealand<\/span><\/td>\n<td><span style=\"font-weight: 400;\">United Arab Emirates<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Finland<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Norway<\/span><\/td>\n<td><span style=\"font-weight: 400;\">United States of America<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Germany<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Oman<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Uzbekistan<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Great Britain and Northern Ireland<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pakistan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Vietnam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hong Kong<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Philippines<\/span><\/td>\n<td>France<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1vpxl-6deb472fda6d818a903d073ef27bd204\">\n#top .hr.hr-invisible.av-1vpxl-6deb472fda6d818a903d073ef27bd204{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1vpxl-6deb472fda6d818a903d073ef27bd204 hr-invisible  avia-builder-el-39  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-ldblaugb-e3f8ba6a0cfb79669c6f767c5c61e2f3'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Are there any dispute resolution channels?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2wlf6r-8439e8d6773d530f66e06a6b933a8b11'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The mutual agreement procedure is the method for resolving disputes specified in the double tax agreement. The Minister of Finance has given the Director-General of the Revenue Department the authority to act as the competent authority under the double tax agreement.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3ponu1-d9e1eb577347830940976eefc87ba73e\">\n#top .hr.hr-invisible.av-3ponu1-d9e1eb577347830940976eefc87ba73e{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-3ponu1-d9e1eb577347830940976eefc87ba73e hr-invisible  avia-builder-el-42  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2g9xix-3c7d8acac239a0bd6b20f30b8b72b980'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>How can Belaws help?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldblbhc1-f298b29c3115cdbbbf6ad3768e1f1c33'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">You can talk directly to one of our experts for more information about how our experts can help you with all things tax in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-45  el_after_av_textblock  el_before_av_textblock  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2rocsm-d154d145431b4a8a4eb7043c51e06292 avia-icon_select-yes-right-icon avia-size-large avia-position-left avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Talk to an expert<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\uf232' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n<section  class='av_textblock_section av-2zl0kx-ca06a465fbfa04172dbd9ebcbd81f8b4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Click <\/span><a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">here<\/span><\/a><span style=\"font-weight: 400;\"> for a full list of our tax services in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-ldblc0vj-f1a8f832d17ae6447d117af3513b0d43'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>This article is for information purposes only and <strong>does not constitute legal 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\/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-56  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-4017eaf9b1649a60b0ff810854b78620'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our consultations last for a period of up to 1 hour and are conducted by expert Lawyers who are fluent in English, French and Thai.<\/p>\n<p>Consultations can be hosted via WhatsApp or Video Conferencing software for your convenience. A consultation with one of our legal experts is undoubtedly the best way to get all the information you need and answer any questions you may have about your new business or project.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-58  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<br \/>\n<br \/>\n<\/p><\/div>\n<\/p>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69\">\n.avia-section.av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-l8ctxpd9-095dc0c75aa2de5329ec8b624b867e69 main_color avia-section-default avia-no-border-styling  avia-builder-el-64  el_after_av_section  el_before_av_one_full  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9561'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641\">\n#top .hr.hr-invisible.av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-fyhro1-0cf30a10ffa966a21c55aed6dcf53641 hr-invisible  avia-builder-el-65  el_before_av_textblock  avia-builder-el-first  av-desktop-hide av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-e8bwe9-42a5aa99fe46b76eb6bea8fd40de44ad'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h3_bleu'  itemprop=\"text\" ><h3 style=\"text-align: left;\">Frequently asked questions<\/h3>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-37pzrl-0e2130f093209067c90d3f6b04c2d251\">\n#top .hr.hr-invisible.av-37pzrl-0e2130f093209067c90d3f6b04c2d251{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-37pzrl-0e2130f093209067c90d3f6b04c2d251 hr-invisible  avia-builder-el-67  el_after_av_textblock  el_before_av_toggle_container  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='togglecontainer av-e6647t-6ba5076aa337cba28d306b9ca5bdca2c  avia-builder-el-68  el_after_av_hr  avia-builder-el-last  av-accordion-style-2 toggle_close_all'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/FAQPage\" >\n<section class='av_toggle_section av-d3kl2h-fe781e5cbc2efbbe9ff43bae9e3c649c'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-1' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>Do expats pay income tax in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-1' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Thailand imposes an income tax on any income earned in Thailand for both resident and non-residents individuals. This tax will be imposed regardless of whether such income is paid in or outside of Thailand.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-a3zk21-9df4d22932d03d2757ff624e9dab6741'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>Do Thai citizens pay taxes?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-2' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Yes, Thai citizens are subject to tax.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-9t46jt-aa0bfec7dbe04f441beeec543fec96e7'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>What happens if you dont pay tax in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-3' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>You will be subject to Imprisonment for a term up to 1 year; or a. Fine up to 200,000 Baht; or. Both.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-6scabt-3a20f4b8586210a5ca7b0c7d21055abe'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-4' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-4'>What\u2019s the average cost of living in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-4' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>On average, $1,500 a month is accepted as a suitable income for a comfortable life in Thailand.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-5ndnwp-9d3e538887e7e97d604b8751436cafec'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-5' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-5'>How can I avoid tax in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-5' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>It is not recommended to avoid paying tax in Thailand.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-4i0gsp-61e32a9124a696f021d24ebe2a814a85'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-6' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-6'>Do expats pay tax?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-6' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><p>Thailand imposes an income tax on any income earned in Thailand for both resident and non-residents individuals. This tax will be imposed regardless of whether such income is paid in or outside of Thailand.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-b282x-80c451da6b8a603cc1e840acb7953321'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{Tout} \"  ><p data-fake-id='#toggle-id-7' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-7'>How is income tax calculated in Thailand?<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='toggle-id-7' class='toggle_wrap  '   itemscope=\"itemscope\" itemprop=\"acceptedAnswer\" itemtype=\"https:\/\/schema.org\/Answer\" ><div class='toggle_content invers-color '  itemprop=\"text\" ><section class=\"av_textblock_section av-lbvv3xia-d149a1fd03f97fef5ae6d28412b0c71d\">\n<div class=\"avia_textblock text_16\">\n<h3>Thailand makes use of a progressive tax system for personal income tax, the rates of taxation can be seen below:<\/h3>\n<\/div>\n<\/section>\n<section class=\"av_textblock_section av-2n8hht-b4b12957d5052c80eac95f6ae9f089e5\">\n<div class=\"avia_textblock text_16\">\n<table id=\"t126\" style=\"height: 372px;\" width=\"452\">\n<tbody>\n<tr>\n<td id=\"tcolonne2\"><strong>Taxable Income<\/strong><\/td>\n<td id=\"tcolonne3\"><b>Tax Rate<\/b><\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">0 \u2013 150,000<\/td>\n<td id=\"tcolonne2\">Exempted<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">150,001 \u2013 300,000<\/td>\n<td id=\"tcolonne2\">5%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">300,001 \u2013 500,000<\/td>\n<td id=\"tcolonne2\">10%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">500,001 \u2013 750,000<\/td>\n<td id=\"tcolonne2\">15%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">750,001 \u2013 1 million<\/td>\n<td id=\"tcolonne2\">20%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">1,000,001 \u2013 2 million<\/td>\n<td id=\"tcolonne2\">25%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">2,000,001 \u2013 5 million<\/td>\n<td id=\"tcolonne2\">30%<\/td>\n<\/tr>\n<tr>\n<td id=\"tcolonne3\">5,000,001 or more<\/td>\n<td id=\"tcolonne2\">35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/section>\n<div class=\"hr av-332m6d-48f8d0d14c57c2d26e97f25ce6efc19a hr-invisible avia-builder-el-23 el_after_av_textblock el_before_av_textblock av-medium-hide av-small-hide av-mini-hide\"><\/div>\n<\/div><\/div><\/div><\/section>\n<\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_3'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-9561'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-69  el_after_av_section  el_before_av_section  avia-builder-el-no-sibling  first flex_column_div '   ><section  class='av_textblock_section av-2jjczv-f8cba9213d57d135389f2377189c4f87'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Related articles<\/h2>\n<\/div><\/section><br \/>\n<div id='av-masonry-1' class='av-masonry av-2fkee3-58c2a48d805af06de9f6efabc2d7303e noHover av-flex-size av-large-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/fr\/decreased-tax-rates-in-thailand\/\" id=\"av-masonry-1-item-7761\" data-av-masonry-item=\"7761\" class=\"av-masonry-entry isotope-item post-7761 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-tax  av-masonry-item-with-image\" title=\"Decreased Tax Rates for Foreign Professionals\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-7762 avia-img-lazy-loading-not-7762\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-705x570.png\" title=\"Decreased Tax Rates for Foreign Professionals\" alt=\"Decreased Tax Rates for Foreign Professionals\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/Decreased-Tax-Rates-for-Foreign-Professionals.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Decreased Tax Rates for Foreign Professionals<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >29\/06\/2022<br \/>\r\nIn May 2022, the Royal Decree No. 743 B.E. 2565 (2022) issued under the Revenue Code announced decreased tax rates for foreign professionals.<\/div><span class='av-masonry-date meta-color updated'>juin 29, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/fr\/tax-avoidance-thailand-to-work-with-the-oecd\/\" id=\"av-masonry-1-item-7788\" data-av-masonry-item=\"7788\" class=\"av-masonry-entry isotope-item post-7788 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-tax  av-masonry-item-with-image\" title=\"Thailand to work with the OECD to tackle international tax avoidance\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-7791 avia-img-lazy-loading-not-7791\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-705x570.png\" title=\"Thailand to work with the OECD to tackle international tax avoidance\" alt=\"Thailand to work with the OECD to tackle international tax avoidance\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/06\/MLI.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Thailand to work with the OECD to tackle international tax avoidance<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >30\/06\/2022<br \/>\r\nAs part of their responsibilities as a signatory the OECDs project to tackle international tax avoidance, Thailand has ratified the MLI.<\/div><span class='av-masonry-date meta-color updated'>juillet 1, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/fr\/income-tax-exemptions\/\" id=\"av-masonry-1-item-8422\" data-av-masonry-item=\"8422\" class=\"av-masonry-entry isotope-item post-8422 post type-post status-publish format-standard has-post-thumbnail hentry category-legal category-corporate category-incorporation tag-accounting-and-secretary tag-tax tag-thailand  av-masonry-item-with-image\" title=\"Income tax exemptions on offer for investment in target companies\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-8423 avia-img-lazy-loading-not-8423\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-705x570.png\" title=\"Income tax exemptions on offer for investment in target companies\" alt=\"Income tax exemptions on offer for investment in target companies\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/09\/Income-tax-exemptions-on-offer-for-investment-in-target-companies.png 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Income tax exemptions on offer for investment in target companies<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >01\/09\/2022<br \/>\r\nIncome Tax exemptions have been made available to those who invest in targeted industries and companies.<\/div><span class='av-masonry-date meta-color updated'>septembre 1, 2022<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>par jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mw4lq3-4d1f7b909685b16735a77d3969f438e4\">\n#top .hr.hr-invisible.av-mw4lq3-4d1f7b909685b16735a77d3969f438e4{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-mw4lq3-4d1f7b909685b16735a77d3969f438e4 hr-invisible  avia-builder-el-72  el_after_av_masonry_entries  el_before_av_hr  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120\">\n#top 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