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Withholding Tax Rates for Royalties 
under Thailand's DTAs
if the recipient of royalties does not have a P.E. or fixed base in the source country
CountryTax Rate not exceedingTypes of Royalties
1. Germany5use of or the right to use any copyright of literary, artistic or scientific work
 15other royalties 
  Note : also apply to the gains from the alienation of any right or property 
  giving rise to such royalties if such right or property is alienated by a 
  resident of a Contracting State for exclusive use in the other Contracting 
  State and the payment of such right or property is borne by an enterprise 
  of that other State or a permanent establishment situated therein
   
2. France5alienation or use of or the right to use any copyright of literary, artistic or 
  scientific work
 15other royalties
 Exemptroyalties or other like payments payable to a Contracting State or a 
  State owned company in respect of films or tapes 
 10as long as the tax rate provided by the French law on the royalties 
  received by a French resident as consideration for the alienation of, 
  or the exclusive right to use any patent, process or information 
  concerning industrial experience does not exceed 10 per cent, 
  the tax charged in the Contracting State in which such royalties arise 
  shall not exceed 10 per cent.
   
3. Singapore15all royalties
   
4. Netherlands5use of or the right to use any copyright of literary, artistic or scientific work
 15other royalties
   
5. Italy5use of or the right to use any copyright of literary, artistic or scientific work
 15other royalties
   
6. Belgium5use of or the right to use any copyright of literary, artistic or scientific work
 15other royalties
   
7. Pakistan10alienation or use or the right to use any copyright of literary, artistic 
  or scientific work
 20other royalties (Note:  For royalties arising in Thailand, apply 15% in 
  accordance with the Revenue Code)
 Exemptroyalties or other like payments payable to a Contracting State or a
  State owned company in respect of films or tapes 
   
8. United Kingdom5use of or the right to use any copyright of literary, artistic or scientific work
     15other royalties
   
9. Malaysia15all royalties except any royalty or other amount paid in respect of 
  motion picture films or of  tapes for radio or television broadcasting, or 
  of the operation of a mine, oil  well,  quarry or any other place of 
  extraction of natural resources or of timber or other forest produce
 Exemptapproved industrial royalties derived from Malaysia by a resident of
 in MalaysiaThailand
   
10. Philippines15if the royalties are paid
  (1) by  an  enterprise registered with the Philippine Board of 
      Investments and engaged in preferred areas of activities; or
  (2) by  an  enterprise  under  the  promotion of the Board of Investment
      of Thailand; or
  (3) in respect of cinematographic films or tapes for  television or 
       broadcasting
 25other royalties (Note: For royalties arising in Thailand, apply 15% in  
  accordance with the Revenue Code)
   
11. Poland5alienation, use of or the right to use any copyright of literary, artistic or
  scientific work excluding cinematographic films or tapes for television
  or broadcasting
 15other royalties
 Exemptroyalties or other like payments payable to a Contracting State or a 
  State owned company in respect of films or tapes 
   
12. Canada5copyright royalties and other like payments in respect of the production 
  or reproduction of any literary, dramatic, musical or artistic work (but not 
  including royalties in respect of motion picture films and works on film 
  or videotape for use in connection with television) 
  (alienation, the use of, or the right to use)
 15all royalties
   
13. Finland15all royalties
   
14. India15all royalties
   
15. Austria15all royalties
   
16. China15all royalties
   
17. Sweden15all royalties
   
18. Hungary15all royalties
   
19. Australia15all royalties
   
20. Sri Lanka15all royalties
   
21. Japan15all royalties
   
22. Vietnam15all royalties
   
23. Czech Republic5alienation or use of or the right to use any copyright of literary, artistic or 
  scientific work, excluding cinematograph films or films or tapes used for
  radio or television broadcasting
 10alienation of any patent, trademark, design or model, plan, secret 
  formula or process
 15other royalties
   
24. Switzerland5alienation or use of, or the right to use any copyright, artistic or scientific 
  work, excluding cinematograph films or films or tapes used for radio or
  television broadcasting
 10alienation of any patent, trade mark, design or model, plan, secret 
  formula or process
 15other royalties (However, Thailand shall tax at the rate not exceeding 10
  percent if Switzerland does not, according to its internal law, levy a tax 
  at source on royalties paid to non-residents and for tax credit purposes,
  allows as a deductible expense 50 per cent of the gross amount of 
  royalties
   
25. Israel5use of or the right to use any copyright of literary, artistic or scientific work
  excluding cinematograph films or films or tapes used for radio or 
  television broadcasting
 15other royalties
   
26. South Africa15all royalties
   
27. Romania15all royalties
   
28. United States of  America5use of or the right to use any copyright of literary, artistic or scientific work
  including software, and motion pictures and works on film, tapes or 
  other means of reproduction for use in connection with radio or 
  television broadcasting
 8use of or the right to use industrial, commercial or industrial equipment
 15other royalties
   
29. Laos15all royalties
   
30. Mauritius5use of or the right to use any copyright of literary, artistic or scientific work
  excluding cinematograph films and films, tapes or discs used for radio
  or television broadcasting
 15other royalties
   
31. Luxembourg15all royalties
   
32. Bangladesh15all royalties
   
33. Nepal15all royalties
   
34. Spain5use of, or the right  to use, any copyrights of literary, dramatic, musical
  artistic or scientific work, excluding cinematograph films or films or   
  tapes used for radio or television broadcasting
 8financial leasing for the use of, or the right to use, industrial, commercial
  or scientific equipment
 15other royalties
   
35. New Zealand10use of or the right to use any copyright, any industrial, commercial or
  scientific equipment, any motion picure film or film or videotape or any
  other recording for use in connection with television, or tape or any other
  recording in connection with radio broadcasting; the reception of, or the 
  right to receive, visual images or sounds or both & the use in connection 
  with television or radio broadcasting, visual images or sounds, or both, 
  transmitted by satellite or cable, optic fibre or similar technology
 15other royalties
   
36. Denmark5use or the right to use any copyright of literary, artistic or scientific work
 15other royalties
   
37. Uzbekistan15all royalties
   
38. Cyprus5use of or the right to use any copyright of literary, dramatic, musical,
  artistic or scientific work, including software, cinematograph films or 
  or tapes used for radio or television broadcasting
 10use of, or the right to use, industrial, commercial or scientific equipment
  or for information concerning industrial, commercial or scientific
  experience
 15other royalties
   
39. United Arab Emrates15all royalties
   
40. Bulgaria5use or the right to use any copyright of literary, artistic or scientific work
  excluding cinematography films and films, tapes or discs for radio or
  television broadcasting
 15other royalties
   
41. Armenia15all royalties
   
42. Indonesia15all royalties
   
43. Norway5use or the right to use any copyright of literary, artistic or scientific work
 10use or the right to use industrial, commercial or scientific equipment
 15other royalties
   
44. Bahrain15all royalties
   
45. Oman15all royalties
   
46. Slovenia10use of or the right to use any copyright of literary, artistic or scientific work
  including motion pictures, live broadcasting, film, tape or other means 
  of the use or reproduction in connection with radio and television 
  broadcasting, and for the use of, or the right to use industrial, 
  commercial or scientific equipment
 15other royalties
   
47. Ukraine15all royalties
   
48. Turkey15all royalties
   
49. Hong Kong5use of, or the right to use, any copyright of literary, artistic or scientific
  work
 10use of, or the right to use, any patent, trademark, design or model, plan,
  secret formula or process
 15other royalties
   
50. Seychelles15all royalties
   
51. Kuwait20all royalties (Note: For royalties arising in Thailand, apply 15% in 
  accordance with the Revenue Code)
   
52. Korea5use of, or the right to use, any copyright of literary, artistic or scientific
  work 
 10use of, or the right to use, any patent, trademark, design or model, plan,
  secret formula or process
 15other royalties
   
53. Russian15all royalties 
   
54. Chile10use of or the right to use any copyright of literary, artistic or
  scientific work, or use of or the right to use industrial, commercial or 
  scientific equipment
 15other royalties
   
55. Myanmar 5use of, or the right to use, any copyrights of literary, artistic or scientific work  
10the consideration for any services of a managerial or consultancy nature,  
or for information concerning industrial, commercial, or scientific experience  
15all other cases  
   
56. Chinese Taipei10All royalties
   

Last updated: 29.01.2014