Thailand Dividend Income Corporate Tax
Thailand's corporate tax law treats dividend income derived by corporate entities as normal assessable (taxable) income subject to corporate income tax, but it also exempts dividend income from tax when certain conditions are met. A summary of Thailand dividend income tax for resident and non-resident corporate entities is as follows:
For Resident Corporate Entities Listed on the Stock Exchange
For Resident Corporate Entities Not Listed on the Stock Exchange
For Non-Resident Corporate Entities
This is a general information Tax Insight Article only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.