A Thai company files something every month and something every year, even with no sales. The guides below cover each tax. The calendar shows how they fit together.
Guides#
- Corporate income tax: 20% standard, SME rates, PND.50 and PND.51.
- VAT registration: the 1.8M THB threshold and monthly PP.30.
- Withholding tax: rates and PND forms.
- Payroll and social security: SSO contributions and leave rules.
- Personal income tax for expats: residency and foreign income.
- Accounting and audit: books, the CPA audit, the AGM and DBD e-Filing.
Compliance calendar (calendar-year company)#
| When | What |
|---|---|
| By the 7th of each month (15th online) | PND.1, PND.3, PND.53 and PND.54 withholding returns |
| By the 15th of each month (23rd online for PP.30) | PP.30 VAT return and SSO contributions |
| By 31 March (8 April online) | Personal returns PND.90 and PND.91 |
| By 30 April | AGM approves audited accounts |
| Within 1 month of the AGM | Financial statements filed with the DBD; shareholder list (Bor Or Jor 5) within 14 days |
| By 30 May | PND.50 annual corporate return |
| By 31 August | PND.51 half-year estimate |
Online deadlines depend on Revenue Department extensions announced each year. Your accountant should confirm them.
What changed in 2026#
- Social security: the contribution wage ceiling rose to 17,500 THB on 1 January 2026, so the maximum is 875 THB a month for each side. See Payroll and social security.
- e-Withholding tax: Ministerial Regulation No. 402 (gazetted 9 October 2026) keeps the reduced 1% rate on payments made through e-WHT from 1 January 2026 to 31 December 2027. See Withholding tax.
- Foreign income of residents: a proposed exemption for remittances in the year earned or the following year was not yet law as of 21 September 2026. See Personal income tax.
- e-filing extension: the extra 8 days for online filing currently runs for returns due up to 31 January 2027. Check that it is renewed.
What compliance costs#
Indicative 2026 ranges from published price lists of Bangkok accounting firms (details in Accounting and audit):
| Company profile | Monthly bookkeeping, VAT, WHT, SSO | Annual CPA audit |
|---|---|---|
| Small, ≤ 50 documents a month | 3,000–8,000 THB | 15,000–40,000 THB |
| Medium, 100–300 documents a month | 10,000–30,000 THB | 50,000–150,000 THB |
| Dormant (no activity) | 10,000–25,000 THB a year, including the audit | — |
Do I need to register for VAT?#
- Taxable turnover above 1.8M THB a year? You must register within 30 days of crossing the threshold.
- Below it, but selling to VAT-registered Thai companies? Voluntary registration can help, because your customers can reclaim input VAT.
- Exporting services or goods? These are usually zero-rated, but you still register if you are over the threshold.
See VAT registration.
Common questions#
Does a company with no revenue still file? Yes. Monthly PND/PP.30 returns (nil returns where applicable), the annual audit, PND.50 and the DBD financial statements are all still due.
Can the director do the bookkeeping? The books must be kept by a qualified bookkeeper and the accounts audited by a CPA (small registered partnerships may use a tax auditor instead).
