Investors receive all financial benefits that common shareholders do. Details are as shown below:
Tax Benefits |
Type of Investor |
Capital gains tax |
Payment instead of dividends |
| Individual resident in Thailand |
Tax-free |
- Pay 10% withholding tax, and exclude the
dividends from the calculation of year-end personal income
or
้- Waive payment of the 10% withholding tax, and include
the dividends when calculating their year-end tax (which is
at a progressive rate). |
| Individual non-resident in Thailand |
Tax-free |
10% withholding tax |
| Resident company and registered partnership in
Thailand |
Must declare all capital gains from trading securities
at SET for corporate income tax assessment at a rate of 30% |
Same as capital gains |
| Non-resident company and registered
partnership in Thailand |
15% withholding tax |
10% withholding tax |
