Reduce WHT from 10–25% to 0–15% via treaty rates, claim foreign tax credit, secure Thai Tax Residency Certificate (RO.22). 61 countries with active DTAs. NYC Visa handles filings, MAP, BEPS substance, Form 10F / W-8BEN / DGT / NTS.
Div 10% / 15% · Int 10% / 15% · Roy 5% / 8% / 15% · FTS 15% (Article 12 — Royalties)
Foreign Tax Credit via Form 1116 + Form 8833 treaty disclosure — eliminates double-tax up to 100%; no MLI override
Free WHT rate auditDiv 10% / 15% · Int 10% / 25% · Roy 5% / 15% · FTS 15%
Use HMRC Form DT-Individual to reclaim UK WHT on dividends/interest + Thai Certificate of Residence — MLI-synthesised since 2024
Free WHT rate auditDiv 10% · Int 10% / 15% · Roy 5% / 8% / 10% · FTS 5% (Art. 12A — Fees for Technical Services)
5% FTS rate — lowest in region. Capital gains exempt. IRAS COR-Online in 7 days. Ideal for regional IP/treasury hub
Free WHT rate auditDiv 10% / 15% · Int 10% / 25% · Roy 15% · FTS 15%
Form 17 Application + Bessho schedules at NTA to reduce WHT. BOI A2 + JP CFC + JP Foreign Tax Credit pairing optimises group ETR
Free WHT rate auditDiv 10% · Int 10% · Roy 15% · FTS 15%
STA Bulletin 11/2018 + China Tax Residency Cert; reduces China-side WHT 10%→0% for BOI Thai recipients. BRI/RCEP optimisation
Free WHT rate auditDiv 10% · Int 10% / 15% · Roy 5% / 10% / 15% · FTS 15%
IRD CoR via IR1313. HK territorial tax + zero CGT. Optimal SPV for A-share / H-share / SEA holdings
Free WHT rate auditDiv 10% · Int 10% / 15% · Roy 5% / 10% / 15% · FTS 15%
Form 29-2 NTS + KR Tax Residency Cert. Reduces royalty WHT 15%→5% for industrial copyright (K-content licensing)
Free WHT rate auditDiv 15% · Int 10% / 25% · Roy 5% / 15% · FTS 15%
BZSt Freistellungsantrag (Form 010100) for WHT reduction. German government pensions taxed only in Germany (Art. 19)
Free WHT rate auditDiv 15% / 20% · Int 3% / 10% · Roy 0% / 5% / 15% · FTS 15%
0% royalty WHT for literary/artistic works. Form 5000-FR for treaty rate. DGFiP Certificate of Tax Residence
Free WHT rate auditDiv 15% / 20% · Int 10% / 25% · Roy 15% · FTS 15%
Superannuation under Art. 18 — taxed only in Australia. ATO TFN + Tax Residency. TFTA combo for trade-in-goods
Free WHT rate auditDiv 10% · Int 10% / 25% · Roy 10% · FTS 10% (Art. 12 — FTS)
FTS just 10% (vs 15% domestic). Form 10F + IN Tax Residency Certificate. GAAR override active since 2017
Free WHT rate auditDiv 10% · Int 10% / 15% · Roy 10% / 15% · FTS 10%
FTS 10%. MM2H holders in Malaysia can leverage TH–MY DTA. IMT-GT cross-border optimisation for SMEs
Free WHT rate auditDiv 15% · Int 10% / 15% · Roy 15% · FTS 7.5% / 10% / 15%
FTS as low as 7.5% (lowest tier). RCEP + AANZFTA combo. GDT Form 02/HTQT for treaty rate
Free WHT rate auditDiv 15% / 20% · Int 15% · Roy 15% · FTS 15%
DJP Form DGT-1 + Thai CoR. Must claim within current month (no retroactive treaty relief in ID)
Free WHT rate auditDiv 10% · Int 10% · Roy 15% · FTS 15%
AE has 9% CIT (since 2023) but Free Zones still 0%. FTA TRC in 5 working days. New Protocol 2024 adds anti-abuse
Free WHT rate auditDiv 10% / 15% · Int 10% / 15% · Roy 5% / 10% / 15% · FTS 15%
SFTA Form 1 (Federal Tax Administration). Active CH–TH MAP. Cantonal lump-sum (forfait fiscal) for Thai HNW residents
Free WHT rate auditทีมจะตรวจประเภทงาน เอกสาร ประเทศปลายทาง และความเร่งด่วน ก่อนจัดทำใบเสนอราคาเป็นลายลักษณ์อักษร
Assessed per case
ขึ้นกับคิวของหน่วยงาน
ตามที่ตกลง
เปรียบเทียบรูปแบบการจัดการงาน Thailand DTAs · 16 Priority Partner Countries เพื่อช่วยเลือกระดับการดูแลที่เหมาะกับคุณ
ส่งรายละเอียดเบื้องต้นเพื่อรับรายการเอกสาร กรอบเวลา และใบเสนอราคาก่อนเริ่มงาน
First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)
Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply within two hours during business hours (Mon–Sat 9:00–18:00 ICT).
Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.
Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.
Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.
| Route | When to use | Certifying authority | Approx. duration | Rejection risk |
|---|---|---|---|---|
| Certificate of tax residence (R.O.21 / R.O.22) | You must prove Thai tax residence to a foreign tax authority | The Revenue Department | Variable, depending on how complete your filed returns are | Missing returns for the referenced year block issuance |
| Claim relief under a double tax agreement | You earn income from a country with a treaty with Thailand | The Revenue Department and the counterpart tax authority | Variable, per the mechanism that country applies | Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit |
| Refund of over-withheld tax | Withholding exceeded the treaty rate | The tax authority of the withholding country | Highly variable — often several months | Missing the refund filing deadline forfeits the claim |
Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.
Our team has worked on cross-border documents, certified translation and government liaison since 2015. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.
Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.
Social security registration, withholding tax and work permit conditions must be consistent. Mismatched job titles can affect both tax and immigration files.
Claiming DTA relief normally requires a certificate of tax residence from the treaty country plus supporting documents specified by the Revenue Department. Allow time for issuance.
Financial statements to the DBD, tax filings to the Revenue Department and social security contributions are separate obligations with separate deadlines. Build one combined calendar.
Cross-border transactions may trigger reporting duties. Prepare source-of-funds evidence before executing the transfer to avoid later queries.
Filing obligations and treaty relief are separate questions. Confirm residency status and the applicable treaty terms before concluding.
Returns filed without verifiable documentation can lead to queries and later assessments.
Rates and thresholds change. Always cite the current Revenue Department announcement rather than an undated blog figure.
Late financial statements carry penalties and can affect licence renewals or the next business visa application.
Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.
These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.