有關泰國預扣所得稅相關資訊－IBC泰國法律金融會計事務所International Business Consultancy

有關泰國預扣所得稅相關資訊

Related information on Withholding Tax in Thailand

對於有意投資泰國、或是在泰國經營企業的朋友們，以下為泰國預扣所得稅相關規定

For those who are interested to invest Thailand or are running business in Thailand, following are regulations of withholding tax in Thailand you should look into

Deduction of withholding tax at source on occasion of certain payments. Examples are:

預扣所得稅會在特定的狀況中被扣繳，舉例如下:

Types Of Income 收入來源(THB)	Withholding Tax Rate預扣所得稅稅率 (%)
Employment Income 受僱收入	5 -35 %
Rental Income租金收益	5 %
Service And Professional Fees 服務及專業費用	3 %

Withholding Tax (“WHT”) is deducted from payments done to (e.g.) service suppliers and subsequently remitted to the Revenue Department by the payer. A withholding tax certificate must be provided to the recipient in order to justify the deduction.

For the recipient of the payment, the deduction of the withholding tax constitutes a prepayment of its Corporate Income Tax. Each amount of Withholding Tax deducted therefore constitutes a tax credit of the Corporate Income Tax payable the following year.

預扣所得稅（“WHT”）是從（例如）服務供應商支付的款項中扣除，然後由付款人繳納給稅務局。必須向納稅人提供扣繳稅款證明，以證明代扣繳的合理性。

對於被扣繳的納稅人，預扣所得稅扣除額被視作其企業所得稅的預付款。因此，被扣繳的每筆預扣所得稅為下一年度應繳納的企業所得稅的稅收減免。

延伸閱讀

Personal Income Tax in Thailand 泰國個人所得稅