Thailand: Tax treaty with Cambodia enters into force | KPMG Global
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Thailand: Tax treaty with Cambodia enters into force

Thailand: Tax treaty with Cambodia enters into force

An income tax treaty between Thailand and Cambodia, signed in September 2017, has entered into force and is effective as of 1 January 2018.


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The new treaty provides for the following rates of withholding tax:

  • 10% on dividends
  • 10% on interest paid to a financial institution or insurance company, and 15% on interest paid to all other recipients (with the exception of the government)
  • 10% on royalties (a royalty specifically includes the use of, or the right to use, industrial, commercial or scientific equipment)
  • 10% on fees for technical servicesThe new treaty includes a specific article (Article 13) that applies to fees for technical services—treatment that is not commonly seen in the network of Thailand’s income tax treaties.


Read a January 2018 report prepared by the KPMG member firm in Thailand

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