Thailand vs Singapore
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Singapore: 4/04/2026
Compare Thailand and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Singapore
General CIT Rate:
20%
General CIT Rate:
17
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
November 30
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Thailand
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Singapore
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Thailand
Singapore
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
13.15%
