{"id":16591,"date":"2025-04-28T05:29:28","date_gmt":"2025-04-27T22:29:28","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=16591"},"modified":"2025-05-26T06:56:38","modified_gmt":"2025-05-25T23:56:38","slug":"minimum-corporate-tax","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/minimum-corporate-tax\/","title":{"rendered":"New 15% Minimum Corporate Tax Introduced in Thailand"},"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\" ><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav>\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-1  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-16591'><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-2  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-3  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>Incorporation<\/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>New 15% Minimum Corporate Tax Introduced 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-6  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-1fxfaa0-c49fa684a6192235599f3a9c6aa1ca4f\">\n#top .av-post-metadata-container.av-1fxfaa0-c49fa684a6192235599f3a9c6aa1ca4f{\ncolor:#1a4367;\n}\n<\/style>\n<div  class='av-post-metadata-container av-1fxfaa0-c49fa684a6192235599f3a9c6aa1ca4f av-metadata-container-align-left  avia-builder-el-7  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\" >May 26, 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\" >April 28, 2025<\/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;\">The Additional Tax Act B.E. 2567, which came into force on the 1st of January 2025 introduced a 15% minimum effective tax rate (ETR) for multinational enterprises (MNEs) with annual consolidated revenues exceeding 26,784,000,000.00 THB (\u20ac750 million). This aligns Thailand with the OECD\u2019s Global Anti-Base Erosion (GloBE) Rules, aimed at reducing tax avoidance by larger companies.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m910vhvi-c0572a94ff8b230421f378fe1afbf748'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">In this blog post we will take a look at the key features of this new act and how it will affect businesses in Thailand.<\/span><\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-10  el_after_av_textblock  avia-builder-el-last  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2rocsm-ad93c683973fd17f09fcd73d6f5e78e0 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><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-11  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-f7dff406adc1b79d72991533c0a1b41a\">\n.avia-image-container.av-kscy8en7-f7dff406adc1b79d72991533c0a1b41a .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-f7dff406adc1b79d72991533c0a1b41a av-styling- avia-align-center  avia-builder-el-12  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-16593 avia-img-lazy-loading-not-16593 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize.webp\" alt='Investment opportunities in Thailand' title='Investment opportunities in Thailand'  height=\"1293\" width=\"1600\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize.webp 1600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-1030x832.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-1536x1241.webp 1536w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-1500x1212.webp 1500w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/04\/Corporate-Tax-resize-705x570.webp 705w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/div><\/div><\/div><\/div>\n\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-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-13  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-16591'><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-14  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-15  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;\">Thailand introduced a 15% minimum effective tax rate in January 2025 for multinational enterprises with annual revenues over 26.78 billion THB, aligning with OECD Rules.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Additional Tax Act includes three mechanisms: Domestic Minimum Top-Up Tax, Income Inclusion Rule, and Undertaxed Payments Rule to ensure compliance with the minimum tax rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies have a 15-month transition period to comply with the new regulations, with non-compliance penalties up to 200% of tax shortfall.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies receiving BOI tax incentives may still be subject to the 15% minimum tax rate, even if their BOI privileges would otherwise reduce their tax burden below this threshold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Thai government plans to avoid potential negative impacts on foreign investment by offering support to companies that invest in R&amp;D, environmental initiatives, or local staff training.<\/span><\/li>\n<\/ul>\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-17  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-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is the New Additional Tax Act?<\/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;\">The Additional Tax Act was introduced as part of Thailand\u2019s continuing commitment to the OECD framework. This new legislation helps ensure that large Multinational Enterprises (MNEs) contribute a fair share of taxes, regardless of where their profits are earned. The legislation also hopes to address serious concerns related to tax base erosion and profit shifting i.e actions that have allowed larger companies to take advantage of operating in jurisdictions with lower corporate tax rates.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m9wbihjn-0d06869e90564afa124512939a68a5bb'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The Thai government hopes that by introducing this legislation, local businesses will have a fairer and more level play field.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-13puz3r-86f276a0b793af7e022076e04e6784a6\">\n#top .hr.hr-invisible.av-13puz3r-86f276a0b793af7e022076e04e6784a6{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-13puz3r-86f276a0b793af7e022076e04e6784a6 hr-invisible  avia-builder-el-21  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-m67mlzrw-ddca771b03cefab72560bd4d66901b08'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What is an Effective Tax Rate (ETR)?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m67mmt9n-7667b1b0da050daa99a78cf129fd224b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The Effective Tax Rate (ETR) is the percentage of an individual&#8217;s or a company&#8217;s income that is paid in taxes, calculated as a proportion of their total income or profits. It provides a clearer picture of the actual tax burden. The ETR is easier to understand as the statutory tax rate, which is the rate of tax established by law, however it may not reflect the real taxes paid due to deductions, credits, and exemptions.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m8485k6g-9198212a2ed30c14ce902da63557ff99'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><h3><b>Formula:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">ETR = Total Taxes Paid\/Pre-Tax Earnings\u00d7100<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Please see below for an example of how the ETR is calculated:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If a corporation earns $1,000,000 in pre-tax income and pays $150,000 in taxes:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ETR=150,000\/1,000,000\u00d7100=15%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means the company effectively paid 15% of its income in taxes, even if the statutory tax rate is higher.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bfi63wk-9df7f2f289c71bf678afd6b76c10bef6\">\n#top .hr.hr-invisible.av-bfi63wk-9df7f2f289c71bf678afd6b76c10bef6{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-bfi63wk-9df7f2f289c71bf678afd6b76c10bef6 hr-invisible  avia-builder-el-25  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-m8foyfeu-71947efd2d6eb09c93152cb9ca5dcba5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What are the Key Features of the Additional Corporate Tax Act?<\/h2>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2fnm19s-7c7d5f8ce606295d6593227988bef52e\">\n#top .hr.hr-invisible.av-2fnm19s-7c7d5f8ce606295d6593227988bef52e{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2fnm19s-7c7d5f8ce606295d6593227988bef52e 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-m91136ax-3d8fddac0aad371aedade7d0fc3e31df'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>Introduction of a Minimum Effective Tax Rate<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-270rmc0-e8fa6af1c658ad646a489799b955dcfe\">\n#top .hr.hr-invisible.av-270rmc0-e8fa6af1c658ad646a489799b955dcfe{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-270rmc0-e8fa6af1c658ad646a489799b955dcfe hr-invisible  avia-builder-el-29  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-m8foytjn-c1f057def7ee3c334bcb0149a2a436f5'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The act introduces a 15% minimum ETR for MNEs with global consolidated revenues exceeding 26,784,000,000.00 THB (\u20ac750 million). This ensures compliance with the OECD\u2019s Pillar Two framework. The <a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/global-minimum-tax\/global-anti-base-erosion-model-rules-pillar-two.html\" target=\"_blank\" rel=\"noopener\">OECDs Pillar Two framework<\/a> seeks to prevent tax rate arbitrage and profit shifting (i.e. taking advantage of reduced tax requirements of certain countries with lower rates of tax) by global corporations.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6kdfxs-ba1c205ca270ced9d138d395224b4088\">\n#top .hr.hr-invisible.av-6kdfxs-ba1c205ca270ced9d138d395224b4088{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-6kdfxs-ba1c205ca270ced9d138d395224b4088 hr-invisible  avia-builder-el-31  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-m9113q5u-14eb7bf9863bc5336fafe995d2d4eaae'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>Mechanisms for Top-Up Tax Collection<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-153ij1s-0bed106d71094eb6dbfe3a067c2fe9f3\">\n#top .hr.hr-invisible.av-153ij1s-0bed106d71094eb6dbfe3a067c2fe9f3{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-153ij1s-0bed106d71094eb6dbfe3a067c2fe9f3 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-m8r933a4-f88da868364e0340f7f14adc4e11613e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The legislation incorporates three mechanisms to implement the top-up tax:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Domestic Minimum Top-Up Tax (DMTT):<\/b><span style=\"font-weight: 400;\"> Ensures that profits generated within Thailand meet the 15% minimum ETR.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Income Inclusion Rule (IIR):<\/b><span style=\"font-weight: 400;\"> Requires the parent entity of an MNE to account for taxes if subsidiaries fall below the threshold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Undertaxed Payments Rule (UTPR):<\/b> Acts as a backstop, reallocating tax liabilities to other jurisdictions when the IIR does not apply.<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-j4ql9z-bfeb0c69916368636f7ca6b6a07a7f33\">\n#top .hr.hr-invisible.av-j4ql9z-bfeb0c69916368636f7ca6b6a07a7f33{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-j4ql9z-bfeb0c69916368636f7ca6b6a07a7f33 hr-invisible  avia-builder-el-35  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-m9wbl8v4-4c156fd2cb54cea220c8e3779926002b'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>Exemptions for BOI-Privileged Companies<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1wcow0f-444f3a2511814095786ad15968f7031d\">\n#top .hr.hr-invisible.av-1wcow0f-444f3a2511814095786ad15968f7031d{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1wcow0f-444f3a2511814095786ad15968f7031d hr-invisible  avia-builder-el-37  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-m67mnq1p-7304477b1206be57267c05ddca5f86ce'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Currently, Thailand&#8217;s standard corporate income tax rate is 20% for MNEs. However, the Thailand Board of Investment (BOI) offers various tax incentives, including corporate income tax exemptions for up to 13 years (depending on the activity) to promote investment. <\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m9wbll74-bedaf69118f38f3f64172b9ff6b53395'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">With the introduction of the global minimum tax threshold within the Additional Tax Act, multinational companies benefiting from BOI tax exemptions may still be subject to the 15% minimum tax rate. Therefore if a multinational&#8217;s effective tax rate in Thailand falls below 15% due to BOI incentives, it may be required to pay additional taxes to meet the global minimum threshold.\u00a0<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1r1kqtr-6701782e84ed4aeccc12e32ab4ea07af\">\n#top .hr.hr-invisible.av-1r1kqtr-6701782e84ed4aeccc12e32ab4ea07af{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-1r1kqtr-6701782e84ed4aeccc12e32ab4ea07af hr-invisible  avia-builder-el-40  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-m9wblwy4-610fea585fd211b6e8fedc559fc07372'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h3>Implementation Timeline<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14142jz-8269344352140739812dda5af0bb42dd\">\n#top .hr.hr-invisible.av-14142jz-8269344352140739812dda5af0bb42dd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-14142jz-8269344352140739812dda5af0bb42dd 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-m9wbm4be-44930389cb98b7193bd3001fc93ed906'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">The act took effect on January 1, 2025, however there is a transition period of 15 months for companies to arrange everything to ensure compliance. Non-compliance may result in surcharges and penalties of up to 200% of the tax shortfall.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-w0njyn-6c36845b33118bcd02f280b3e73253e7\">\n#top .hr.hr-invisible.av-w0njyn-6c36845b33118bcd02f280b3e73253e7{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-w0njyn-6c36845b33118bcd02f280b3e73253e7 hr-invisible  avia-builder-el-44  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-m67mney3-fd36297e6cbadf5207c0c290bd90fced'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>What Does This New Corporate Tax Mean for Businesses in Thailand?<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m9wbmgcp-ce5264ca9c73d2fad70c27a424938332'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">Multinational businesses whose revenue exceeds 26,784,000,000.00 THB (\u20ac750 million) will now be subject to global minimum corporate tax (15% under the OECD framework). This means that if an MNE&#8217;s effective tax rate (ETR) falls below 15%, they will need to pay additional taxes to meet the global minimum.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-m9wbmoa8-3265565e981f24ea85638ab54228e66e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">While this may seem to have a negative effect on Thailand&#8217;s attractiveness as an option for Foreign investment, the Thai government has suggested plans to support companies that relocate research and development to Thailand, use environmentally friendly operations, or provide skills training to local staff. While no firm details have been announced as to how this support will look, it is expected to take the form of tax incentives. Please make sure to follow us for more information when it becomes available.<\/span><\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7kksds4-f5fa2638d07fec5896ecac534564d762\">\n#top .hr.hr-invisible.av-7kksds4-f5fa2638d07fec5896ecac534564d762{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-7kksds4-f5fa2638d07fec5896ecac534564d762 hr-invisible  avia-builder-el-48  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-p13wuo-227ca6ac66964a888d0b9199d069122d'  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-m8r8vdwc-48fb4ae7b001857bd3222cf8b3e009c4'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>For more information about corporate tax in Thailand, why not talk to one of our experts now?<\/p>\n<\/div><\/section><br \/>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-51  el_after_av_textblock  el_before_av_textblock  bouton-cta' ><a href=\"https:\/\/wa.me\/+66636955945\" class=\"avia-button av-2jecc0-9f69b555aea8f785c4fda44efe1a4647 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-202agu-c2abc468d489a64dbd7aa9abcb6a5ea1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If you want to learn more about Moving to Thailand and how our experts can help with your accounting and secretary needs, please click <a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\" target=\"_blank\" rel=\"noopener\">here<\/a>. For more details about our incorporation services, please click<a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\" target=\"_blank\" rel=\"noopener\">\u00a0here.<\/a><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-q93pwe-6d5bb40d417741c03ce1e2231424ffaa'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n<div  class='av-social-sharing-box av-l4rstf25-09aa8edfee9bfff0c66b62d8ea68b23c av-social-sharing-box-default  avia-builder-el-54  el_after_av_textblock  el_before_av_hr  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Share this post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' 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id=\"style-css-av-azojo-95a6cdc47544d93547673088060aaac2\">\n.flex_column.av-azojo-95a6cdc47544d93547673088060aaac2{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 30px 30px 30px;\nbackground-color:#fafafa;\n}\n<\/style>\n<div class='flex_column av-azojo-95a6cdc47544d93547673088060aaac2 av_one_third  avia-builder-el-56  el_after_av_two_third  avia-builder-el-last  Sticky_CTA av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkbhig-edfbb769ec414c16ec07823d03873c46\">\n#top .hr.hr-invisible.av-kslkbhig-edfbb769ec414c16ec07823d03873c46{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-kslkbhig-edfbb769ec414c16ec07823d03873c46 hr-invisible  avia-builder-el-57  el_before_av_hr  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><br \/>\n\n<style 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class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/calendly.com\/belaws\/legalthailand?utm_source=belaws&amp;utm_medium=website&amp;utm_content=thailand-immediate-consultation&amp;month=2022-09\" class=\"avia_image\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class='wp-image-6668 avia-img-lazy-loading-not-6668 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-300x242.png\" alt='Immediate Consultation' title='Immediate Consultation'  height=\"242\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/04\/Immediate-Consultation-705x570.png 705w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-60  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-61  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/calendly.com\/vbapartners\/legalconsultation\" class=\"avia-button av-j4oxcr-e0ea6afbeeb7bdc081b7ce55f0ab0b6f avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue871' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\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-62  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-64  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><\/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-70  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-16591'><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-71  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-73  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-ma07wdcc-be5d10e4bdb29b6d3a1526973fbf92de  avia-builder-el-74  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-ma07tpqz-c90341e3ff14e6c6f390c55bbb208f1f'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-1' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-1'>What is Thailand\u2019s new corporate tax regulation about?<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>Starting January 2025, Thailand introduced a 15% minimum effective corporate tax rate for multinational enterprises (MNEs) with annual revenues exceeding 26.78 billion THB. This aligns with the OECD\u2019s Pillar Two framework to ensure fair taxation and reduce profit shifting to low-tax jurisdictions.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ma07u3ie-f1b058a89bd19cbdbc4266424449a3bf'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-2' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-2'>What is the purpose of the Additional Tax Act?<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>The Additional Tax Act ensures that large multinational companies contribute a minimum corporate tax, preventing them from taking advantage of lower-tax countries. It aims to create a fairer environment for local businesses while adhering to global tax standards.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ma07v6sv-2954971548d29c74b51ac3705be7906e'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-3' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-3'>What mechanisms enforce the new Thai corporate tax rules?<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>The Additional Tax Act includes three key mechanisms:<\/p>\n<ul>\n<li><strong data-start=\"951\" data-end=\"990\">Domestic Minimum Top-Up Tax (DMTT):<\/strong> Ensures companies pay at least a 15% tax rate on Thailand-based profits.<\/li>\n<li><strong data-start=\"1066\" data-end=\"1098\">Income Inclusion Rule (IIR):<\/strong> Requires parent companies to pay top-up taxes if subsidiaries pay less than the minimum.<\/li>\n<li><strong data-start=\"1190\" data-end=\"1226\">Undertaxed Payments Rule (UTPR):<\/strong> Allocates tax liabilities across different jurisdictions if needed.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ma07vgqq-79ccd7f3446eb3b59214a4e45d2b2289'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-4' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-4'>How does the new corporate tax rate affect BOI incentives?<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>Even companies enjoying Board of Investment (BOI) tax exemptions may still be subject to the 15% minimum corporate tax. If their effective tax rate falls below 15% due to BOI incentives, they must pay additional taxes to meet the threshold.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ma07voml-a0f9702611712565c33edbdb0760df0c'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-5' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-5'>What is an Effective Tax Rate (ETR)?<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>The Effective Tax Rate (ETR) is the actual percentage of income paid as taxes. It\u2019s calculated by dividing total taxes paid by pre-tax earnings and multiplying by 100. This rate reflects a company\u2019s real tax burden, not just the official corporate tax rate.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ma07vxxm-353bcae295fdedadaed1b2052a291c2d'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-6' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-6'>When must companies comply, and what happens if they don\u2019t?<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>Companies have a 15-month transition period to ensure compliance. Non-compliance may result in significant penalties, up to 200% of the tax shortfall.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-ma07wcnx-d9fc4108e18ab46a729e27e9aad2fa81'  itemscope=\"itemscope\" itemprop=\"mainEntity\" itemtype=\"https:\/\/schema.org\/Question\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p data-fake-id='#toggle-id-7' class='toggler   '  itemprop=\"name\"  role='tab' tabindex='0' aria-controls='toggle-id-7'>Will this corporate tax change affect foreign investment 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\" ><p>While the new rules might raise concerns, Thailand plans to introduce supportive measures like incentives for R&amp;D investment, environmental initiatives, and workforce development to maintain its attractiveness to foreign investors.<\/p>\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-16591'><div class='entry-content-wrapper clearfix'><div class='flex_column av-qqtyiz-0d401a2ec3b1be9fe8b6b4ff052340e0 av_one_full  avia-builder-el-75  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-b62bdb658cee0ea53234de2b00e9e841 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\/registering-a-company-in-thailand\/\" id=\"av-masonry-1-item-5194\" data-av-masonry-item=\"5194\" class=\"av-masonry-entry isotope-item post-5194 post type-post status-publish format-standard has-post-thumbnail hentry category-incorporation category-corporate tag-francais tag-limited-company tag-registering-a-company-in-thailand  av-masonry-item-with-image\" title=\"What is the cost of registering a company in Thailand?\" 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-5196 avia-img-lazy-loading-not-5196\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-705x570.png\" title=\"What is the cost of registering a company in Thailand?\" alt=\"What is the cost of registering a company in Thailand?\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/087.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\" >What is the cost of registering a company in Thailand in 2025?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >21\/10\/2021<br \/>\r\nAll you need to know about the cost of creating and registering a company in Thailand.<\/div><span class='av-masonry-date meta-color updated'>October 21, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/raising-funds-thailand-safe\/\" id=\"av-masonry-1-item-5217\" data-av-masonry-item=\"5217\" class=\"av-masonry-entry isotope-item post-5217 post type-post status-publish format-standard has-post-thumbnail hentry category-raising-funds category-corporate category-incorporation  av-masonry-item-with-image\" title=\"Raising funds in Thailand with a SAFE\" 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-5222 avia-img-lazy-loading-not-5222\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-705x570.png\" title=\"Raising funds in Thailand with a SAFE\" alt=\"Raising funds in Thailand with a SAFE\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/10\/091.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\" >Raising funds in Thailand with a SAFE<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >21\/10\/2021<br \/>\r\nAs an entrepreneur seeking funding in Thailand, there are a variety of term sheet options available, including the SAFE (Simple Agreement for Future Equity).<\/div><span class='av-masonry-date meta-color updated'>October 21, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/thai-company-shareholder-death\/\" id=\"av-masonry-1-item-5301\" data-av-masonry-item=\"5301\" class=\"av-masonry-entry isotope-item post-5301 post type-post status-publish format-standard has-post-thumbnail hentry category-incorporation category-corporate  av-masonry-item-with-image\" title=\"What happens to my Thai company if a shareholder passes away \/ dies?\" 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-1011 avia-img-lazy-loading-not-1011\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-705x570.png\" title=\"What happens to my Thai company if a shareholder passes away \/ dies?\" alt=\"What happens to my Thai company if a shareholder passes away \/ dies?\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-705x570.png 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2021\/08\/029.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\" >What happens to my Thai company if a shareholder passes away \/ dies?<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >26\/10\/2021<br \/>\r\nTaking the time to plan for things such as the unexpected death or sickness to shareholders<\/div><span class='av-masonry-date meta-color updated'>October 26, 2021<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by bertrand_admin_belaws<\/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-78  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 .hr.hr-invisible.av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-2t7ggu-2a4c1573616b55e3f23896ce5c09b120 hr-invisible  avia-builder-el-79  el_after_av_hr  avia-builder-el-last 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