| Small company with net profit not exceeding 0.3m Baht | Exempt |
| Small company with net profit between 0.3m and 3M Baht | 15% |
| Small company with net profit more than 3M Baht | 20% |
| Foreign company not carrying on business in Thailand receiving dividends from Thailand | 10% of gross receipts |
| Foreign company not carrying on business in Thailand receiving other types of income apart from dividend from Thailand | 15% of gross receipts |
| Foreign company remitting profits out of Thailand. | 10% of the amount remitted |
| International Business Centre | 3%, 5%, 8% |
