Thailand and Hong Kong signed a first-time income tax treaty on 7 September 2005. Further details of the treaty will be reported subsequently.

The maximum rates of withholding tax are:
- |
10% on dividends; |
|
- | 15% on interest, in general; and 10% if the interest is beneficially owned by any financial institution, insurance company, or, supplier selling goods/services on credit in an arm's length transa… |