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Thailand: International business center regime, individual income tax benefit requirements

Thailand: International business center regime

The Thai Revenue Department in early May 2019 announced the release of the final version of the international business center application form.

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The international business center regime is available for a Thai company that engages in or provides management services, technical services, support services or treasury management services to its affiliates, or operates an international trading business that meets certain requirements.

The expatriate employees of a company qualifying as an international business center must also satisfy all of the following conditions to be eligible for individual (personal) income tax (benefits under the international business center regime:

  • The expatriate employee must be a permanent employee working for the company conducting business of the international business center.
  • If the company conducts both international business center and non-international business center business activities and the expatriate employee performs work under both types of activities, then the revenue derived by the company from international business center activities (including any qualifying treasury center or international trading center activities) must not be less than 70% of the company’s total revenues.
  • The expatriate employee must be named in the list of the international business center’s expatriate employees submitted to the Thai Revenue Department.
  • The expatriate employee must reside in Thailand for no less than 180 days in each tax year for which individual income tax benefits are sought. However, during the first and last tax years for which individual income tax benefits are sought, the expatriate employee may reside in Thailand for less than 180 days during the first and last tax years for which benefits are sought.
  • The expatriate employee must be a skilled worker or expert holding a work permit that is approved by the competent authority.
  • The expatriate employee must derive employment income from the international business center of no less than THB 200,000 per month on average during the relevant tax year, but only for the months where the expatriate employee resides in Thailand.


Read a May 2019 report prepared by the KPMG member firm in Thailand

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