Mutual Fund

Information on Tax and Tax Benefits Related to Mutual Fund Investment

Type of IncomeInvestors in ThailandForeign investors
Individual person Juristic person Listed company Individual person Juristic person
Dividend10% withholding tax*10% withholding tax**
Tax exemption when holding investment units three months before and after receipt of dividend.10% withholding tax*
10% withholding tax*​*
Capital gainTax exemptionCorporate income tax payment***
Corporate income tax payment***
Tax exemptionNot taxable​


*Withholding tax of 10 percent will be deducted by KAsset. Investors can select withholding tax preference upon their income tax filing at year-end (Act Amending Revenue Code No. 52).
**For juristic persons, additional conditions will be in accordance with the notification of the Revenue Department.
***No tax withheld.​