October 19, 2026
Corporate Tax in Thailand 2026 for Taiwanese-Owned Companies: CIT 20%, VAT 7%, Withholding Tax and Dividend Repatriation
The Thai tax rules a Taiwanese-owned subsidiary must follow in 2026: corporate income tax at 20% with SME and BOI relief, VAT at 7% extended to 30 September 2027, monthly withholding returns, Section 70 withholding on payments to the Taiwan parent under the Taiwan–Thailand tax agreement, dividend repatriation and the BOI exemption, transfer pricing at THB 200 million, Pillar Two, and the five mistakes Taiwanese subsidiaries make most often.
