Thailand vs Liechtenstein
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Liechtenstein: 4/05/2026
Compare Thailand and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Liechtenstein
General CIT Rate:
20%
General CIT Rate:
12.5
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
July 1st (may be postponed)
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
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:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
Withholding Tax (WHT)
Thailand
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Liechtenstein
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
Effective Tax Rate (ETR)
Thailand
Liechtenstein
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
