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Are capital gains subject to withholding tax?
InsightsDoing Business in ThailandThings you should know
Are capital gains subject to withholding tax?
Capital gains paid by a local buyer from selling shares in your Thai company are subject to a 15% withholding tax. However, if you are resident in the country which has a double tax agreement (DTA) with Thailand, the capital gains may be exempt from Thai tax by virtue of the Capital Gains Article of the DTA.