| Net Income (THB) | Tax Rate |
| Up to 150,000 | 0% |
| 150,001 to 300,000 | 5% |
| 300,001 to 500,000 | 10% |
| 500,001 to 750,000 | 15% |
| 750,001 to 1,000,000 | 20% |
| 1,000,001 to 2,000,000 | 25% |
| 2,000,001 to 5,000,000 | 30% |
| Over 5,000,000 | 35% |
| Gross Income (THB) | Tax Rate |
| Flat rate of Tax on Gross Income Received | 15% |
Capital Gain Tax
Thailand has no separate capital gain tax
Standard Corporate Tax Rate - 20%
Companies and juristic partnerships with paid-in capital not exceeding THB 5 million at the end of any accounting period and income from the sale of goods and/or the provision of services not exceeding THB 30 million will be subject to tax at the following rate:
| Net Profit (THB) | Tax Rate |
| 0 to 300,000 | 0% |
| 300,000 to 3,000,000 | 15% |
| Over 3,000,000 | 20% |
Reduced Corporation Tax Rate in Thailand
Banks are subject to tax at the rate of 10% on their profits derived from lending to non-Thai residents from foreign currency funds obtained from non-Thai sources.