To promote the location of headquarters in Thailand the Board of Investment has introduced a new program. According to the program there will be relief from corporate income tax (0% on non-Thai source income from services, royalties, and dividends, and 10% on certain Thai source income) for a period of 15 years.
Other tax incentives according to the international headquarters (IHQ) regime are a withholding tax rate of 0% on dividends and interest, also an individual income tax rate of 15% (instead of the usual progressive rates up to 35%) for expatriate employees.
