Thailand - Other taxes and levies

Thailand - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes in Thailand? If so, what are the rates for employers and employees? 

Employer and employee

Employer in Thailand with one or more employees is required to register for social security fund and each is required to contribute at the rate following.

Type of insurance Paid by employer Paid by employee Total
Social security 5% 5% 10%


The Social Security Act is used to finance compensation to employees for pregnancy, accidents, illnesses, and physical disabilities occurring outside the workplace.

Employees’ contributions are withheld from their wages by employers and are allowed as a tax deduction against employee’s assessable income. Employee and employer's contributions are remitted monthly to the appropriate authorities and failure to remit the contributions results in penalties.

Employers (with one or more employees) and the government are each required to contribute 5 percent of the employee’s wage to the social security fund, subject in each case to a maximum contribution of THB750 (5 percent of THB15,000) per month.

Employees pay contributions at 5 percent, subject to a maximum contribution of THB750 (5 percent of THB15,000) per month.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Thailand?

The gift and inheritance taxes in Thailand will be enforced in February 2016.

Real estate tax

Are there real estate taxes in Thailand?


Sales/VAT tax

Are there sales and/or value-added taxes in Thailand?

Thailand has VAT system. Self-employed individual may be subject to VAT if the income is VAT income and if the amount is over the threshold amount.

Unemployment tax

Are there unemployment taxes in Thailand?


Other taxes

Are there additional taxes in Thailand that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.


© 2016 KPMG Phoomchai Tax Ltd., a Thailand limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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