Thailand vs Paraguay
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Paraguay: 4/06/2026
Compare Thailand and Paraguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Paraguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Paraguay
General CIT Rate:
20%
General CIT Rate:
10%
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
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:
Quarterly advance payments
Withholding Tax (WHT)
Thailand
Paraguay
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Paraguay
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Thailand
Paraguay
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
9.44%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
7.00%
