{"id":9706,"date":"2025-07-09T10:52:59","date_gmt":"2025-07-09T03:52:59","guid":{"rendered":"https:\/\/fdi.co.th\/?p=9706"},"modified":"2025-09-30T16:25:53","modified_gmt":"2025-09-30T09:25:53","slug":"%e0%b8%96%e0%b8%b2%e0%b8%a1%e0%b8%a1%e0%b8%b2-%e0%b8%95%e0%b8%ad%e0%b8%9a%e0%b9%84%e0%b8%9b-%e0%b8%88%e0%b8%b3%e0%b9%80%e0%b8%9b%e0%b9%87%e0%b8%99%e0%b8%88%e0%b8%a3%e0%b8%b4","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/en\/blog\/%e0%b8%96%e0%b8%b2%e0%b8%a1%e0%b8%a1%e0%b8%b2-%e0%b8%95%e0%b8%ad%e0%b8%9a%e0%b9%84%e0%b8%9b-%e0%b8%88%e0%b8%b3%e0%b9%80%e0%b8%9b%e0%b9%87%e0%b8%99%e0%b8%88%e0%b8%a3%e0%b8%b4\/","title":{"rendered":"\"Ask & Answer\" Is It Really Necessary for Businesses to Consult Experts on Corporate Tax?"},"content":{"rendered":"
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Consult on tax matters with experts in accounting and corporate tax planning Corporate Income Tax.<\/b><\/h2>\n

Corporate Income Tax (CIT) <\/strong><\/span>Corporate Income Tax (CIT) is a tax levied on companies or entities registered as juristic persons that conduct business and generate income. One key feature of CIT is that it is imposed on the company\u2019s net profit, which is calculated by subtracting allowable business expenses from total revenue. The standard tax rate is 20% of net profit. Certain expenses may also be deductible to reduce the taxable amount. <\/span><\/p>\n

Which types of juristic persons are subject to tax? <\/b><\/p>\n

1<\/strong>. Limited companies, public limited companies, limited partnerships, registered ordinary partnerships, and juristic persons registered under Thai law.<\/span><\/p>\n

2<\/strong>. Companies or partnerships established under foreign law that operate businesses in Thailand or conduct business both in Thailand and abroad, including those involved with Thai business\u2014whether receiving income from Thailand or transferring profits abroad\u2014are also subject to corporate income tax if the income is generated from activities related to Thailand. <\/span><\/p>\n

3<\/strong>. Joint Venture <\/span><\/p>\n

4<\/strong>. Businesses operated for commercial purposes and profit-seeking <\/span><\/p>\n

5<\/strong>. Non-profit foundations or associations that engage in activities generating income<\/span><\/p>\n

6<\/strong>. Juristic persons designated by the Director-General with the approval of the Minister and announced in the Royal Gazette as companies or juristic partnerships under the Revenue Code.<\/span><\/p>\n

Juristic persons that are exempt from tax include:<\/span><\/p>\n