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Withholding tax in Thailand 2026
If you live outside Thailand, Thai income usually reaches you net of a final withholding — 10% on dividends and 15% on interest, royalties, fees and capital gains.
Properly withheld final tax ends the story: no Thai return is needed on that income.
At a glance
- top rate
- 15% (most non-resident income)
- entry band
- 10% on dividends
- tax year basis
- Taken when the payment is made
- filing deadline
- Payer remits within 7 days of payment
- residency basis
- Thai-source income of non-residents
- regime flag
- Treaty relief widely available; some treaties exempt capital gains entirely
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Gross | Dividends and profit shares |
| 15% | Gross | Interest, royalties, professional fees and most other income |
| 15% | Gain | Capital gains of non-residents not doing business in Thailand — final; several treaties exempt |
| 0% – 35% | Salary | Employment income — withheld at the progressive scale like residents |
Withholding residents see day to day (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Gross | Thai dividends — can be left as final |
| 15% | Gross | Bank and bond interest — can be left as final |
| Progressive | Salary | Employment income, spread over the year's expected pay |
Residency
Residency trigger
These rates hit Thai-source payments to people who spend fewer than 180 days a year in Thailand.
Non-resident treatment
Where the withholding is final and correctly taken, non-residents have no Thai filing duty on that income; otherwise the normal resident rules and 31 March deadline apply.
Notes
- Tax treaties can lower the 15% or exempt income entirely — capital gains of investors from several treaty countries escape Thai tax altogether.
- The payer must hand the withheld tax to the revenue office within 7 days of the payment date.
- Some departing foreigners — those with a tax assessment, paid entertainers and gem traders — need a tax clearance certificate first; it is valid 15 days, or 6 months for frequent travellers with a clean record.
- Royalties paid to residents are withheld at the progressive scale rather than a flat rate; for non-residents the flat 15% applies.
FAQ
What withholding applies to non-residents in Thailand?
10% on dividends and 15% on interest, royalties, fees and capital gains — final taxes, unless a treaty lowers them.
Do non-residents have to file a Thai tax return?
Not for income where the 10% or 15% final withholding was correctly taken; other Thai income follows the normal rules with the 31 March deadline.
Figures: tax year 2026, compiled from public sources. Not tax advice.