The Revenue Department of Thailand provides personal and corporate income tax structures at the links below.
Three types of bond-related income are subject to taxation: interest, discount, and capital gains. Tax rates vary by type of investor and type of income. Applicable taxes are outlined at The Thai Bond Market Association (ThaiBMA) and the Bond Electronic Exchange (BEX) links below.
Thailand has tax treaties with several countries. The Revenue Department of Thailand website maintains a section on these tax treaties.
A matrix of the taxation for different types of bonds is also provided in the table below. |
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