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Corporate income tax (Thailand)

Estimate CIT from net profit (revenue - expenses) using SME vs non-SME bases, and compare with tax paid during the year

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Tax base

SME per reference: annual revenue ≤ 30,000,000 THB and registered capital ≤ 5,000,000 THB

Eligible as SME(Reference thresholds: revenue ≤ THB 30,000,000, capital ≤ THB 5,000,000)

Revenue
THB 1,500,000
Expenses
THB 800,000
Net profit/loss
THB 700,000
Estimated tax
THB 60,000
Paid during year
THB 0
Additional tax due
THB 60,000
Average tax rate on profit
8.6%

SME bracket breakdown

Profit bandRateProfit in bandTax in band
THB 0 – THB 300,0000%THB 300,000THB 0
THB 300,000 – THB 3,000,00015%THB 400,000THB 60,000

This tool follows the reference document and provides a rough estimate. Actual filings may require additional accounting/tax adjustments.

How corporate income tax is estimated

Net profit is revenue minus expenses. Choose SME vs non-SME (public company) tax base.

SME eligibility is checked using the revenue and registered capital thresholds from the project reference doc.

SME uses progressive bands on profit; non-SME uses a flat rate on profit. Compare with tax paid during the year for payable vs refund direction.

Example workflow

Enter annual revenue and expenses, set registered capital, review SME eligibility, then adjust provisional tax paid to see net payable/refund estimates.

Frequently asked questions

Can this corporate income tax calculator replace a real tax filing?
No. This tool provides an estimate only. Actual corporate tax filings in Thailand include additional adjustments, accounting rules, and tax exemptions that are not fully covered here.
Why do SME and non-SME tax results differ so much?
SME and non-SME businesses in Thailand are taxed using different rate structures and thresholds. This calculator helps you compare the impact, but actual results depend on your full financial details.
How is corporate income tax different from personal income tax?
Corporate income tax (CIT) applies to companies, while personal income tax (PIT) applies to individuals. Business owners and employees may still need to pay personal income tax separately.
What is the corporate income tax rate in Thailand?
The standard corporate income tax rate in Thailand is 20%, but SMEs may benefit from reduced rates depending on their net profit level.
Does this calculator include all tax deductions?
No. This tool includes basic inputs only. Actual tax calculations may include additional deductions, expenses, and incentives depending on your business.

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