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8.2.2. Withholding Taxes

Capital Gains

Capital gains derived from or in Thailand from the sale of investments by a foreign company not carrying on business in Thailand are subject to a 15% withholding tax, withheld by the purchaser.

Dividend

Tax is withheld at the rate of 10% on dividends paid to non-residents.

Interest

Tax is withheld at the rate of 15% on interest paid to non-residents.

Royalty Copyright

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Royalty Patent

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Royalty Trademark

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Service Management

Tax is withheld at the rate of 15% on management fees paid to non-residents.

Service Technical

Tax is withheld at the rate of 15% on technical service fees paid to non-residents.

Below is a discussion of domestic withholding tax rules for most of the common cross border payments.

Capital Gains
15%
Dividends
10%
Interest
15%
Royalty Copyright
15%
Royalty Patent
15%
Royalty Trademark
15%
Sales
0%
Service Management
15%
Service Technical
15%

* Rates are current as of 05 February 2023