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26 June 2019

After numerous attempts over the years to reshape the way property tax is imposed in Thailand, new property tax legislation has finally entered into law in Thailand.The new law replaces the current House and Land Tax Act and the Local Development Tax Act and aims to encourage the productive use...

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26 March 2019

Strategically located within Southeast Asia with networks of modern infrastructure, quality skilled labor and easy access to raw materials, Thailand has strived to compete with other regional contenders for the regional hub status. This has led to the introduction of a number of tax incentive...

/en-gb/insights/tax-updates/thailand-new-international-business-centre-regime-(-ibc”)
27 September 2018

This publication has been prepared by the International Bureau of Fiscal Documentation (IBFD) on behalf of BDO, their clients and prospective clients. Its aim is to provide a useful guide to the tax rates and main reliefs and exemptions for the major taxes in the countries where BDO firms offer...

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27 June 2018

The Eastern Economic Corridor Act came into force on 15 May 2018, a further step towards realisation of the Thai Government's plans for the development of the so-called Eastern Economic Corridor (EEC) on Thailand's eastern seaboard.The Act serves to promote economic development and investment...

/en-gb/insights/tax-updates/eastern-economic-corridor-act-now-law
26 February 2018

On 19 February 2018, Singapore's Finance Minister Mr Heng Swee Keat delivered the Singapore Budget 2018 which aims to lay the foundation for Singapore's development for the next decade. Other than near-term support to overcome near-term challenges, measures tailored to help Singaporeans innovate...

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19 December 2017

Earlier this year Thailand became the 98th jurisdiction to join the OECD's Inclusive Framework on base erosion and profit shifting (BEPS). The Inclusive Framework, which now has more than 100 members, will monitor and peer review the implementation of the minimum standards of the BEPS package as...

/en-gb/insights/tax-updates/thailand-joins-the-inclusive-framework-on-beps
31 October 2017

Qualifying employees who work for a company that conducts business in targeted industries located in the EEC i.e. the Chachoengsao, Chonburi, and Rayong Provinces located on Thailand's Eastern seaboard, may now choose to pay personal income tax rate at a flat rate of 17%.The employer must be a...

/en-gb/insights/tax-updates/17-flat-tax-rate-for-employees-working-in-targeted-industries-in-the-eastern-economic-corridor-(eec
22 July 2017

The Thai Revenue Department has announced a new regulation to permit small and medium enterprises to issue electronic tax invoices by email.

/en-gb/insights/tax-updates/new-regulation-for-issuing-e-tax-invoices
22 July 2017

The Thai government has extended corporate income tax exemptions granted to business startups for another year.

/en-gb/insights/tax-updates/tax-incentives-for-business-startups
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