PIT incentives under the IHQ programme

Under the Revenue Department’s IHQ incentives programme, a flat PIT rate of 15% (reduced from the normal maximum progressive rate of 35%) will apply to the employment income of an expatriate employee of the IHQ, subject to certain conditions.

Keywords: Mazars, Thailand, Tax, PIT, IHQ, BOI, Revenue Department, Ministry of Labour

2 November 2017

One of these conditions is that the employee must have obtained a valid work permit from the Ministry of Labour as a skilled or expert worker. In September 2016, the Thai Revenue Department issued a Notification of the Director-General of the Revenue Department which relaxes this condition. Under this notification, a qualified employee also includes an expatriate employee who is permitted, under the Investment Promotion Act of the Board of Investment, to work in Thailand, where such permission is obtained from 2 May 2016 onward.  

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