中税泰国CTAC Thailand
Policy update

Shared services and treasury centres come off the licence requirement

In short

The Ministerial Regulation Prescribing Service Businesses Not Requiring a Licence for Foreign Business Operation (No. 5) B.E. 2569 was published in the Royal Gazette on 28 August 2026 (Vol. 143, Part 51 Kor, pp. 31-34). It adds items (13) to (18) to the 2013 regulation of the same name. Four of them bear directly on Chinese-invested groups in Thailand: administrative, human resources and information technology management services between affiliated juristic persons; treasury centres under the exchange control law; debt guarantees between affiliated juristic persons within Thailand only; and the leasing of part of a premises to install financial service terminals and vending machines for a company's own staff. The other two are telecommunications services under a Type One telecommunications licence, held by operators with no network of their own, and petroleum drilling services contracted directly with a concessionaire, a production sharing contractor or a service contractor. The same regulation also reworks the securities lending, repurchase and futures entries.

WatchDate: 2026-08-28
Groups running shared services or a treasury centre in ThailandAffiliated companies that guarantee each other's debts

01What it means for you

Two things are easy to get wrong. First, there is more than one affiliation threshold. The shared services item runs on one entity holding at least 25 per cent of the other's capital; the domestic guarantee item runs on 50 per cent. Both also treat entities as affiliated where more than half the shareholders or partners overlap, or where more than half the directors or partners holding management authority overlap. One shareholding table will not settle every item at once. Second, what falls away is the licence application, not the restriction itself. The exemption sits in the carve-out that List Three already carries, so where the conditions are not met the original licensing requirement returns. The regulation carries no commencement clause of its own. Which date applies to you, and whether your group structure qualifies, needs the advisory team to work through the published text and your registration documents item by item.

Does this reach you?
If any of the above applies

These activities now sit on the no-licence list, but whether you can rely on it turns on how closely the two entities are affiliated: 25 per cent for shared services, 50 per cent for domestic guarantees, or a majority overlap of shareholders or of directors holding management authority. If you already hold a licence, it is worth checking once more whether its scope still matches what the company actually does. Have the advisory team read the current published text against your registration documents, item by item.

Related

Sources

  1. Department of Business Development (DBD), law database, Ministerial Regulation Prescribing Service Businesses Not Requiring a Licence for Foreign Business Operation (No. 5) B.E. 2569, Royal Gazette Vol. 143 Part 51 Kor, pp. 31-34 (published 28 August 2026, signed 18 August 2026), retrieved and checked 2026-10-20
Checked against the official texts by the CTAC Thailand advisory team. We track the gazettes of the BOI, the Revenue Department, the Department of Business Development and Thai Customs every week; when an official position changes, the affected pages are updated and dated.
This page is general information based on the rules in force at the date shown. Thai BOI categories, incentive conditions and foreign-investment rules change often. Before acting on any specific project, check the latest official announcement and have a formal opinion issued on your own facts.
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中文版 · Chinese version