ตรวจสอบโดย ThaiLawOnline สำนักงานกฎหมายไทยที่ได้รับใบอนุญาตและดำเนินกิจการในประเทศไทยตั้งแต่ปี พ.ศ. 2549 ทนายความผู้รับผิดชอบสำนวน: วิชุดา อรรถเมธากุล, น.ม., ใบอนุญาตเนติบัณฑิตไทย เลขที่ 3149/2556.
อัปเดตล่าสุดเมื่อ 5 กันยายน 2569
Registered capital (ทุนจดทะเบียน, thun jot thabian, sometimes called authorised capital) is the total nominal value of the shares a Thai company limited has issued, as stated in its memorandum of association and on its DBD affidavit. Paid-up capital (ทุนชำระแล้ว) is the part of that amount the shareholders have actually paid in. Thai law sets no general minimum, yet the figure decides whether the company can sponsor a work permit, whether a foreign-majority company satisfies the Foreign Business Act, and how much the shareholders can be called on to contribute if the company fails.
สารบัญ
What the Civil and Commercial Code requires
Shares and payment. Shares must have a par value of at least 5 baht each, and every subscriber must pay at least 25% of the value of each share before the company is registered. The balance can be called by the directors later, and Section 1168 makes it part of a director’s duty to see that the shares are in fact paid up. Registered capital appears in the memorandum and can be increased or reduced only by special resolution of the shareholders (a three-quarters majority), registered with the ดีบีดี.
Liability. A shareholder’s liability to the company’s creditors is capped at the unpaid portion of their shares. A company registered at 2,000,000 baht with only 25% paid therefore carries a 1,500,000 baht claim against its own shareholders that a liquidator or creditor can enforce, which is the hidden price of registering capital that was never meant to be paid.
The thresholds a foreigner actually meets
The minimum is set not by company law but by the rules that use the figure.
| วัตถุประสงค์ | Amount required | แหล่งที่มา |
|---|---|---|
| One work permit for a foreign employee | 2,000,000 baht registered capital, fully paid up (1,000,000 if married to a Thai) | Ministry of Labour work permit rules |
| Foreign-majority company, non-restricted business | Not less than 2,000,000 baht | Foreign Business Act, Section 14 |
| Foreign-majority company, each restricted business | Not less than 3,000,000 baht | Foreign Business Act, Section 14 |
| Retail or wholesale by a foreign company without a licence | 100,000,000 baht per business | Foreign Business Act, List 3 |
เดอะ ใบอนุญาตทำงาน figure is the one most foreigners run into: each foreign employee needs 2,000,000 baht of paid-up capital and 4 Thai employees. Immigration applies the same figure when extending a Non-B visa. Capital paid in must be visible in the company’s bank account, and under DBD Order 2/2569 the Thai shareholders’ payments are traced to their own accounts.
Registered against paid-up, and the common mistakes
Registered capital is what the company promised; paid-up capital is what it received. The registration fee is now a flat 5,000 baht, so registering a high figure costs nothing at the DBD, but it creates the unpaid liability described above, and for the labour office it is the paid-up figure that counts.
Two errors recur. The first is registering 2,000,000 baht, declaring it fully paid on the forms, and never depositing it; the director has signed a false statement and the company cannot show the money when the work permit is renewed. The second is lending the capital back to the director the day after it arrives, which leaves a shareholder loan on the books that the auditor must report and the Revenue Department may treat as income. A company that needs less money should register less, and increase the capital by resolution when the work permit application requires it.
คำถามที่พบบ่อย
What is the minimum registered capital for a company in Thailand?
There is no general statutory minimum for a Thai-majority company beyond the 5 baht par value per share and the 25% payment on subscription. In practice 2,000,000 baht fully paid is needed for each foreign work permit, and a foreign-majority company must have at least 2,000,000 baht, or 3,000,000 baht for each business restricted under the Foreign Business Act.
Does registered capital have to be paid in full in Thailand?
Not at registration: 25% is the minimum, and the rest can be called later. For a work permit, immigration and the labour office look at paid-up capital and expect the 2,000,000 baht to be fully paid and traceable in the bank account. Shareholders remain liable for whatever has not been paid.
What is the difference between registered capital and paid-up capital?
Registered capital is the total value of the shares the company has issued, as recorded at the DBD. Paid-up capital is the amount shareholders have actually paid for those shares. The gap between them is a debt owed by the shareholders to the company, and both figures appear on the company affidavit.
ดูเพิ่มเติม: Company limited, Shareholder, 4:1 employee ratio, พระราชบัญญัติธุรกิจต่างประเทศ, ใบอนุญาตทำงานในกรุงเทพฯ และ the 100 million baht trading company exception.
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