0% — the rate for goods sold for export, international transportation and other goods falling under Article 164, paragraph 1 of the Tax Code.
10% — the rate for children’s goods, food products, mical products, print literature and books.
18% — the general rate appli to other types of goods and services.
Employee income tax. The employer transfers a tax of 13% of the employee’s salary for the employees.
This tax is a regional commercial purposes tax and therefore may vary in different regions, but the rate should not exce 2.2%.
Since 2015, there have been changes
Definition of the tax base and now bc data thailand it can be calculat bas on the cadastral value of the property, determin by local authorities. To calculate the tax on the tax base with the cadastral value, tax rates are us that do not exce the rates:
For Moscow in 2015 – the rate is no more than 1.7%. In subsequent years, no more than 2%
For regions in 2015 – the rate is no more than 1.5%. In subsequent periods, no more than 2%
Transport tax. I commercial purposes t is levi on all vehicles on the balance sheet of the enterprise.
The following are exempt from paying it:
– organizations that are engag in water and air transportation of people or goods, for which transport is the main means of earning money, such as fishing vessels;
If the organization has rowboats
the boats of which have an engine of no more than 5 horsepower;
– transport up to 100 horsepower us by disabl people;
– cars and special equipment register user experience optimization to organizations engag in the production of agricultural products;
– transport commercial purposes that is want, for which certificates of theft have been issu, etc.
The tax rate is agb directory determin by local governments and can be increas up to 10 times from the rates specifi in the Tax Code. The ranking of rates depends on the engine power, service life, and vehicle category.
