Asia
Regional HQs routing ASEAN revenue, Thailand
The International Business Center (IBC) regime taxes qualifying income at 3%, 5%, or 8% depending on Thai expenditure of THB 60M, 300M, or 600M. Thailand has 61 double tax treaties and a 0% WHT on outbound dividends from IBCs to non residents.
IBC 3/5/8%61 DTAs0% dividend WHT
Start setup {placement} 4 min · no card required
Corp tax
20%
Fastest setup
3 weeks
Tax treaties
61
Region
Asia
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: THB 15
- Administrative language: Thai
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 20%
- Tax treaties 61
- VAT rate 7%
- Withholding on dividends 10%
Key treaty partners
United StatesJapanSingaporeChinaGermanyUnited Kingdom
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- EMI license framework available
Considerations
If you need 100% foreign ownership without BOI
The Foreign Business Act 1999 caps non Thai equity at 49% in most service sectors. Workarounds require BOI promotion, US Treaty of Amity status, or a Foreign Business License from the Ministry of Commerce, each with substantive criteria and review timelines.
FBA 49% capFBL review delaysNominee crackdown