中税泰国CTAC Thailand
Policy update

Withholding tax returns to 1% where the tax is remitted electronically

Prepared by the CTAC Thailand advisory team · Updated 2026-10-22
In short

Ministerial Regulation No. 402 (B.E. 2569) was published in the Royal Gazette on 9 October 2026 (Vol. 143, Part 63 Kor, pp. 1-3; signed 1 October 2026). It replaces item (17/5) of Clause 2 of Ministerial Regulation No. 144 (B.E. 2522), which had last been amended by Ministerial Regulation No. 389 (B.E. 2566). The new text sets the withholding rate at 1.0% for a listed set of payments, on two conditions: the payment is made between 1 January 2026 and 31 December 2027, and the person liable to remit the tax does so by the method prescribed under Section 3 Panaras of the Revenue Code.

TaxDate: 2026-10-09
All companies operating in ThailandPayers of rent, hire of work, advertising and service fees

01What the regulation covers

The 1.0% rate applies to the categories the text lists: income under Section 40(2) paid to companies or juristic partnerships; goodwill, copyright and other rights under Section 40(3) paid to companies or juristic partnerships; rent under Section 40(5)(Kor), excluding vessel charter fees used for international freight under the merchant marine promotion law; income under Sections 40(6) and 40(7); prizes from contests, competitions and lucky draws under Section 40(8); performance fees paid to public performers who are individuals domiciled in Thailand; and hire of work, sales promotion rewards and discounts, advertising fees and other services outside the cases already listed. Hotel service charges, restaurant service charges and life insurance premiums are excluded, as are foundations and associations that carry on revenue-earning activities and those designated by the Minister under Section 47(7)(Khor).

02Two things that are easy to get wrong

The first is the gap in time. The previous 1.0% window closed with Ministerial Regulation No. 389 on 31 December 2025, and the replacement was not published until 9 October 2026 — yet it reaches back to payments made from 1 January 2026. Amounts withheld and remitted at the ordinary rates between January and October therefore no longer match the text in force, and the regulation carries no transitional provision. That difference is not something to adjust on your own reading of the rate table; have the advisory team work it through payment by payment against current Revenue Department practice.

The second is the condition. The 1.0% rate holds only where the tax is actually remitted by the method prescribed under Section 3 Panaras — which channel the payment went through, and whether the bank side remitted the tax accordingly, is what decides it. Payments remitted any other way stay on the rate that would otherwise apply to them. What changes is the rate alone: the returns, the withholding certificates and the filing deadlines are unaffected.

Does this reach you?
If any of the above applies

If any of those is true, the file is worth reopening. The 1.0% rate now reaches back to payments made from 1 January 2026, and the regulation says nothing about amounts already withheld and remitted at the ordinary rates. Work through it in order: first confirm which remittance method each payment actually went through, then match the income to the categories listed in item (17/5), and only then look at the difference. Have the advisory team settle the treatment payment by payment against your filing record and current Revenue Department practice.

Related

Sources

  1. Royal Gazette, Vol. 143, Part 63 Kor, pp. 1-3, Ministerial Regulation No. 402 (B.E. 2569) issued under the Revenue Code on income tax, published 9 October 2026, signed 1 October 2026, official text
  2. Royal Gazette, Vol. 140, Part 15 Kor, pp. 1-3, Ministerial Regulation No. 389 (B.E. 2566), published 10 March 2023, official text, checked for the previous window
  3. Revenue Department, news listing entry of 15 October 2026 confirming publication and the period of application, retrieved 22 October 2026
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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