ภาษีเงินได้นิติบุคคลในประเทศไทย

ตรวจสอบโดย ThaiLawOnline สำนักงานกฎหมายไทยที่ได้รับใบอนุญาตและดำเนินกิจการในประเทศไทยตั้งแต่ปี พ.ศ. 2549 ทนายความผู้รับผิดชอบสำนวน: วิชุดา อรรถเมธากุล, น.ม., ใบอนุญาตเนติบัณฑิตไทย เลขที่ 3149/2556.

อัปเดตล่าสุดเมื่อ 5 กันยายน 2569

Corporate income tax (ภาษีเงินได้นิติบุคคล, phasi ngoen dai nitibukkhon, abbreviated CIT) is the tax a company limited, partnership or other นิติบุคคล pays on its net profit under the Revenue Code. The standard rate is 20% of net profit after deductible expenses, with lower bands for small companies and full or partial exemption for BOI-promoted activities. It is paid in two instalments and enforced by the Revenue Department, a separate authority from the ดีบีดี. Every Thai company owes a return, even one that made no profit or never traded.

Rates and how profit is computed

The general rate is 20% of net profit, being revenue less the expenses the Revenue Code allows: ordinary business costs, depreciation at prescribed rates, donations up to 2% of net profit, and enhanced deductions for research and development. Losses can be carried forward for 5 years. A company whose paid-up capital does not exceed 5,000,000 baht and whose revenue does not exceed 30,000,000 baht in the year is an SME and pays on a sliding scale.

A company promoted by the บอย is exempt on the promoted activity for the period in its certificate, from 3 to 13 years depending on category. Very large multinational groups have been subject since 2025 to a 15% global minimum top-up tax, which does not concern an ordinary Thai company.

Filing and paying in practice

Two returns are due each year. The half-year return, form PND 51, is filed within 2 months of the end of the first 6 months of the accounting period and pays tax on half of the estimated profit for the year; an estimate that falls short of the actual profit by more than 25% without good reason attracts a surcharge on the shortfall. The annual return, form PND 50, with the audited financial statements, is filed within 150 days of the year end, which for a December year end means by the end of May.

Corporate income tax is only one of the taxes the company handles. VAT is filed monthly, and withholding tax must be deducted from most payments the company makes, typically 3% on services, 5% on rent and 10% on dividends, and remitted by the 7th of the following month. The common mistake is to leave all of this to an accountant without checking that the returns were filed; the director signs the accounts and carries the exposure.

Penalties and the dormant company problem

Late payment carries a surcharge of 1.5% a month on the unpaid tax, and a late or missing return attracts a fine on top; where books are missing the Revenue Department assesses tax on its own figures, enforceable against the company’s bank accounts and property. Deliberate evasion is a criminal offence for the company and usually for the director responsible.

A company that stops trading but is never dissolved still owes a PND 50 and an audit every year. When the owner eventually wants to close it, the Revenue Department reviews the missing years before it issues tax clearance, and every unfiled return has to be prepared and paid with surcharges. That is why dissolution of a neglected company costs more than compliance would have.

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ดูเพิ่มเติม: VAT, Tax identification number, Company limited, บอย, ภาษีเงินได้นิติบุคคลในประเทศไทย และ can you go to jail for unpaid taxes in Thailand.