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Dividend tax in Thailand 2026
Thai dividends arrive with 10% withheld, and most investors simply leave it there as a final tax.
Lower earners can do better: pool the dividends with your other income, add a credit for the company tax already paid, and the refund can beat the flat 10%.
At a glance
- top rate
- 10% final (default election)
- entry band
- Band rates with a company-tax credit if you opt to pool
- tax year basis
- Calendar year
- filing deadline
- 31 March if you include dividends in your return
- residency basis
- Thai dividends at source; foreign dividends taxed when remitted
- regime flag
- Infrastructure-fund dividends exempt for the fund's first 10 years
Rates
How dividends are taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Gross dividend | Default — withheld at source and treated as final if you leave the dividend out of your return |
| Band rates (0-35%) with credit | Dividend plus the underlying company tax | Optional election for residents — the credit offsets your final bill |
| Band rates (0-35%) | Amount remitted | Foreign dividends a resident brings into Thailand |
| 10% | Gross dividend | Non-residents, withheld at source |
Residency
Residency trigger
Thai dividends are settled at source whoever you are; residents choosing the credit route report them in the annual return.
Non-resident treatment
Non-residents pay the 10% withholding as a final tax; treaties rarely cut dividend rates below that.
Notes
- The credit election is all-or-nothing: choose it and every Thai dividend of the year goes into your return, grossed up by the company tax it carries.
- Dividends from an infrastructure mutual fund set up under Thai securities law are exempt for 10 consecutive years from the fund's establishment.
- Bank interest works the same way at 15% — leave the withholding as final, or include the interest and claim it back through the return.
FAQ
What is the dividend tax rate in Thailand?
10%, withheld at source — and you can treat it as your final tax with no filing needed on that income.
Can I get Thai dividend withholding refunded?
Sometimes. Electing to pool dividends with your other income adds a credit for the company tax paid; below roughly the 20% band, the refund often beats the flat 10%.
Figures: tax year 2026, compiled from public sources. Not tax advice.