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*50% tax deduction** when holding investment units three months before and after receipt of dividend.Tax exemption when holding investment units three months before and after receipt of dividend.No withholding tax but the dividend shall be included in the calculation of net profit.Not taxable
Capital gainTax exemptionCorporate income tax payment**Corporate income tax payment**Tax exemptionNot taxable​

Note:

*If tax has been withheld at source at the rate of 10 percent, taxpayer is entitled to exclude such dividend from the assessable income when calculating annual personal income tax payment (Royal Decree No. 262), on the condition that taxpayer does not claim any refund or credit of the tax deducted whether in full or in part. If not, the dividend received has to be included when computing your personal income tax.

**Tax is not withheld at source.