Under Thailand's domestic payments withholding tax system, a corporate entity payer is required to deduct withholding tax when paying payees in Thailand and remit the withheld tax to the Thailand Revenue Department within 7 days of the end of month of payment.

The type of payments and the withholding tax rates required to be deducted are prescribed in the Revenue Code, Ministerial Regulations and the Revenue Dept's Regulations, which, when combined, form an extensive listing of withholding tax compliance requirements for Thailand corporate entity payers.

The more common of the extensive listing of withholding tax requirements for a Thailand corporate entity payer are as follows:

Type of Domestic Payment made by a Corporate Entity Payer		Withholding Tax Rate

Payment of Section 40(1) hire of labor (salaries/wages) income to:
- Resident individual		Personal income tax rates

Payment of Section 40(2) hire of work (services) income to:
- Resident individual		Personal income tax rates
- Non-resident individual		15%
- Resident corporate entity		3%

Payment of Section 40(3) goodwill, copyright, other rights income to:
- Resident individual		Personal income tax rates
- Non-resident individual		15%
- Resident corporate entity		3%

Payment of Section 40(4) interest income to:
- Resident individual		15%
- Non-resident individual		15%
- Resident corporate entity		1%

Payment of Section 40(4) dividend/share of profits income to:
- Resident individual		10%
- Non-resident individual		10%
- Resident corporate entity other than a resident corporate entity listed on the stock exchange and a resident corporate entity holding at least 25% of the shares in the paying company with no cross holdings		10%

Payment of Section 40(4) capital gains income to:
- Resident individual		15%
- Non-resident individual		15%

Payment of Section 40(5) rental of property income to:
- Resident individual		5%
- Non-resident individual		15%
- Resident corporate entity		5%

Payment of Section 40(6) professional services income to:
- Resident individual		3%
- Non-resident individual		15%
- Resident corporate entity		3%

Payment of Section 40(7) construction services income to:
- Resident individual		3%
- Resident corporate entity		3%
- Non-resident corporate entity carrying on business through a Thailand branch office		3%

Payment of Section 40(8) hire of work (services) income to:
- Resident individual		3%
- Resident corporate entity		3%
- Non-resident corporate entity carrying on business through a Thailand branch office		3%

Payment of Section 40(8) prize income for lucky draws, contests, lotteries, etc. to:
- Resident individual		5%
- Resident corporate entity		5%

Payment of Section 40(8) advertising income to:
- Resident individual		2%
- Resident corporate entity		2%

Payment of Section 40(8) sales promotion income to:
- Resident individual		3%
- Resident corporate entity		3%

Payment of Section 40(8) non-life insurance premiums income to:
- Resident corporate entity		1%

Payment of Section 40(8) transportation income to:
- Resident individual		1%
- Resident corporate entity		1%

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