Thailand Company Annual Compliance: What NRIs Need to Know in 2025

June 11, 2026

Running a Thailand company comes with annual compliance obligations. Here's a comprehensive guide for NRI business owners in 2025.

1. Annual General Meeting (AGM)

Every Thai limited company must hold an AGM within 4 months of the financial year end. The AGM approves the annual financial statements, declares dividends, and appoints/reappoints directors and auditors.

2. Audited Financial Statements

All Thai limited companies must prepare audited financial statements by a Thai-licensed auditor. Statements must be filed with the Department of Business Development (DBD) within 5 months of the financial year end.

3. Corporate Income Tax Return

The annual corporate income tax return (PND 50) must be filed within 150 days of the financial year end. A mid-year estimated tax return (PND 51) is also required within 2 months of the mid-year point.

4. VAT Monthly Filing

Companies registered for VAT must file monthly VAT returns (PP 30) by the 15th of the following month. VAT rate: 7%.

5. Social Security Contributions

Companies with employees must register with the Social Security Office and remit monthly contributions (5% employer, 5% employee, capped at THB 750/month each).

6. BOI Reporting (if applicable)

BOI-promoted companies must submit annual reports to the BOI confirming compliance with promotion conditions, including investment amounts, employment levels, and production/service volumes.

7. India-Side FEMA/RBI Compliance

APR (Annual Performance Report): Filed by 31 July each year
ODI reporting: For new investments or shareholding changes

Compliance Calendar

Obligation	Deadline	Authority
AGM	4 months post-year-end	DBD Thailand
Audited Accounts + DBD Filing	5 months post-year-end	DBD Thailand
Corporate Tax Return (PND 50)	150 days post-year-end	Revenue Department
VAT Returns (PP 30)	15th of following month	Revenue Department
BOI Annual Report	As per BOI conditions	BOI Thailand
APR (India)	31 July	RBI / AD Bank