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Taxes in Thailand 泰國稅法

 

Personal Income Tax 個人所得稅

For every resident or non-resident who works or runs a business in Thailand, he/she is subject to personal income tax for the income earned in Thailand. “Resident” means any person residing in Thailand for more than 180 days in any tax year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income sourced in Thailand.

 

不管是否為泰國居民,只要在泰國工作或做生意都需要繳納個人所得稅。居民指在任一稅收年度在泰國居留超過180天,如果其國外的收入於同稅收年度帶入泰國,也須繳納所得稅。非居民只需針對泰國收入繳稅。

 

Following is a personal income tax rate for your reference

以下為個人所得稅稅率

Income/Year (baht)

一年收入/泰銖

Personal Income Tax Rate (%)

個人所得稅稅率

0 - 150,000

Exempt 免稅

150,001-300,000

5%

300,001-500,000

10%

500,001 to 750,000

15%

750,001-1 million

20%

1,000,001 to 2 million

25%

2,000,001 to 5 million

30%

over 5 million

35%

 

 

There are some deductions and allowances for the calculation of income tax, such as[1] 以下狀況可從個人所得稅扣除,例如

 

Type of deductions

減收類型

Amount (baht)

泰銖

Personal allowances

個人生活費

60,000

Spouse allowance

配偶生活費

60,000

Children allowance

小孩生活費

30,000/each

Parents allowance

父母生活費

30,000/each

Disabled person allowance

殘疾人生活費

60,000

Life insurance

生命保險

(Policy age 10+ years)

(保單年齡10歲以上)

not exceeding 100,000

 

 

Corporate Income Tax 企業所得稅

Corporate income tax is imposed by Thai companies and partnerships carrying on business in Thailand or foreign companies and partnerships not carrying on business in Thailand but deriving certain types of income from Thailand. Entities are subject to corporate income tax includes but not limited to:

 

企業所得稅的課徵對象為在泰國營業的公司及合夥公司以及部分收入來自泰國的國外公司及合夥公司。需要繳納企業所得稅的實體包含但不限於:

 

Limited companies; 有限公司

Joint ventures; 合資企業

A subsidiary of a foreign company earning from sources within Thailand.

收入來自於泰國的外商在子公司。

 

A foreign company is subject to corporate income tax usually is from its

service fees, professional income, dividends, interests, rents, etc.

 

外商須被徵稅的收入來源包含服務費、經紀、仲介費、股利、利息、租金等。

 

According to Thailand Revenue Code, taxable income is net profit which is calculated by deducting income from business or income arising from business carried on in an accounting period with expenses in accordance with conditions prescribed in Section 65 Bis and Section 65 Ter.

 

依據《泰國稅法》規定,課稅所得是指按照第65 Bis條和第65 Ter條規定,扣除會計期間內的業務收入或業務產生的收入與費用而得出的淨利潤。

Net Profit淨利 (THB)

Corporate Income Tax Rates業所得稅稅率 (%)[2]

0-300,000

Nil

301,000-3,000,000

15%

Exceeding超過3,000,000

20%

 

 

Inheritance Tax遺產稅

The 2015 Inheritance Tax Act is effective on February 1, 2016. All income derived from inheritance prior to this date is exempt for Thai income tax purpose.

 

2015泰國遺產稅法201621日生效,在此之前收到的遺產可不被課稅。

 

Inheritance tax is imposed upon the recipient of inherited taxable assets within the scope defined under the act such as immovable property and bank deposits, but only on value in excess of THB 100 million. A tax rate of 5% applies if the recipient is an ascendant or descendant of the decedent, while the tax rate is 10% in other cases.

 

遺產稅是針對繼承可課稅資產情況下進行稅收,例如不動產和銀行存款,但須超過1億泰銖。如繼承人為繼承人後代,則適用於5的稅率;其他情況則適用於10的稅率。

 

It is also applied to non-Thai nationals who are resident in Thailand based on immigration law.

 

非泰國公民居住在泰國根據移民法也適用這則規定。

 

Gift Tax贈與稅

There is no Gift Tax Act in Thailand, so it is regulated by Thai Revenue Code. Based on the 2015 Revenue Code which is effective on February 1, 2016, recipients are subject to personal income tax on gifts value exceeds THB 10 or 20 million per tax year (depends on different situation). The recipients can either choose to pay the tax at 5% rate on the non-exempt income or include the non-exempt income with other income.

 

泰國並無贈與稅收相關的法規,所以以泰國稅法來規範。依據201621日生效的《2015泰國稅法》,贈與的禮物如在每納稅年度價值超過1,0002,000萬泰銖,則需繳納於個人所得稅(視狀況而定)。收贈人可以選擇對其非免稅收入按5%的稅率納稅,也可以將非免稅收入與其他收入一起計入。

 

In Thailand, the introduction of inheritance tax and gift tax is one of the key tax reforms to serve the government’s attempt to increase fairness and boost government revenue from the wealthy.

 

引入遺產稅及贈與稅是泰國稅制改革的重點,旨在提高公平性和增加對富人的稅收。

 

Petroleum Income Tax石油所得税

Petroleum Income Tax is imposed on companies which explore, produce, and export petroleum in Thailand under Petroleum Act B.E.2514.

 

石油所得稅是針對可在泰國開採、生產、出口石油的企業依據《新石油法》徵收的稅。

 

Petroleum Income Tax is chargeable on net profits at the tax rate of 50%.

 

石油所得稅的稅率為淨值的50%

 

Withholding Tax 預扣所得稅

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

3 %

Rental Income

租金收益

5 %

Service and Professional Fees

服務及專業費用

3 %

Prize money from a sweepstakes or competition

來自抽獎或比賽的獎金

5%

Public performer work

公共表演者

5%

 

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。

 

Value Added Tax增值稅

VAT is tax on the sale of goods or the provision of services with the current rate of 7%. Registration requires the submission of the VAT registration application (PP01) before commencing business or within 30 days after income exceeds 1.8m Baht per annum.

 

增值稅是指對商品銷售或提供服務徵稅,現行稅率為7%註冊要求在開始營業之前提交增值稅登記申請PP01),或者在收入超過每年180萬泰銖之後的30天內提交。

 

The Vat return (PP30) is then required to be submitted monthly before the 15th of the following month in which the payment was made and the tax invoice was issued. The Revenue Department allows 7 days extension for a company who files PP30 online (via e-Filing).

 

之後在每個月的15日之前提交當月的增值稅申報表PP30),並在該月付款和稅務發票上簽發。稅務局允許公司延長7天在線上提交PP30(上網提交)。

 

Late submission of PP30 will incur

延遲提交PP30將導致:

 

1. A fine of 300 Baht for less than 7 days late submission or 500 Baht for over 7 days.

遲交 少於 7天者,罰金為300泰銖,超過7天者罰金為500泰銖。

2. A penalty for late submission is up to twice the amount of tax due that month.

遲交罰金最高為該 月到期稅額的兩倍。

3. An additional surcharge of 1.5 percent per month of the VAT payable amount.

增值稅之應付金額 ,每月額外收取 1.5%之附加費用。

 

Specific Business Tax 特別營業稅[3]

Specific business tax is imposed on certain businesses which provide services that the value added is difficult to define. These companies are subject to specific business tax instead of value added tax.

 

特別營業稅是針對附加值難以定義的特定產業徵收的稅務,這類企業會被徵收特別營業稅而非增值稅

 

Business 業務

Tax Rate 稅率 %

Banking or similar business

銀行或相似業務

3.0

Life insurance壽險

2.5

Pawnshop當鋪

2.5

Immovable property不動產

0.1

Securities sales證券買賣

0.1 (exempted)(免除)

Factoring business保理業務

3.0

 

Customs Duties 關稅[4]

Customs duties is imposed on imported and certain export goods based on Customs Act and Customs Tariff Decree

 

關稅是根據《泰國海關法》及《泰國海關關稅法令》針對進口及特定出口商品徵稅。

 

Customs duties is deductible or exemptible under Investment Promotion Act, Petroleum Act, members of ASEAN Free Trade Area, and WTO.

 

關稅可依據《投資促進法》、《新石油法》、東協自由貿易區及世界貿易組織減收或免徵稅。

 

Excise Tax貨物稅

Excise tax is regulated by Excise Tax Act B.E. 2560 (2017), published in the Royal Thai Government Gazette on March 20, 2017, and is effective from September 16, 2017. The latest Act brings out seven excise duty regulations (including the Tobacco Act, Liquor Act, Card Act, Excise Tax Act and Excise Tariff Act).

 

有關貨物稅的規定由2017320日公告在泰國皇家政府公報、並於2017916日生效的2017佛曆2560年)《泰國貨物稅法》依法管理。該國最新法規提出了七項貨物稅規定,包括《煙草法》、《酒類法》、《纸牌法》、《貨物稅法》及《貨物關稅法》。

 

Excise tax is an inland tax on the sale, or production for sale, of specific goods or a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Excise tax is levied on selected goods (mainly luxury goods) such as tobacco, liquor, beer, soft drinks, crystal glasses, perfume and cosmetic products up to 72,000 BTU, and passenger cars with ten seats or less.

 

貨物稅是一項內地稅,針對在國內或是有特定活動許可證的產品銷售、特定產品銷售或是產品銷售的稅務進行徵收。 貨物稅針對特定商品(主要是奢侈品)徵稅,例如煙草、酒、啤酒、軟性飲料、水晶玻璃、香水和化妝品(最高為72,000 BTU)以及乘座人數不超過10人的客車。

 

Stamp Duty印花稅

Stamp Duty in Thailand is regulated by Thailand Revenue Code’s Stamp Duty Schedule. Stamp duties are taxed on instruments and not on transactions or persons. Stamp duty is a tax imposed on legal documents and other instruments such as land transfers and leases, stock transfers, debentures, letters of credit, mortgages, promissory notes, annuities, life insurance policies, powers of attorney and travelers’ checks.

 

有關泰國印花稅相關規定可參考《泰國稅法》。印花稅針對文件而不是交易或人徵稅。印花稅對法律文件和其他文件(例如土地轉移及租賃、股票轉移、債券、信用證、貸款、本票、年金、人壽保險、委託書和旅行支票)徵收的稅賦。

 

The stamp must be affixed to a document when it is executed, if the document is executed in Thailand, or within 30 days the document is brought into Thailand.

 

如文件是在泰國簽發、或是在30天內帶到泰國,簽發時必須在文件上貼上印花郵票。

 

Payment of the duty is certified by the attachment of a stamp.

印花稅是通過加蓋郵票來證明已付款。


IBCFirm was formed by highly talented and progressive lawyers, financial advisors and accountants. Our partners were all graduated from well-known universities in Thailand, the United Kingdom, the United States, Australia and Japan. Our alliance firms include firms in Taiwan, Japan, Singapore, America, Australia, France and South Africa, majoring in law, finance, investment, taxation and accounting, fluent in Chinese, Thai, English and Japanese. Our lawyer is also the legal advisor from Taipei Economic and Culture Office in Thailand (“TECO”).

 

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