Thailand Cuts e-Withholding Tax Rate to 1% Under New Ministerial Regulation
Thailand's Ministerial Regulation No. 402 was published in the Royal Gazette on 9 October: for seven categories of income, including service fees, rent and advertising fees, paid between 1 January 2026 and 31 December 2027, the withholding tax rate is a flat 1% where the payer files and remits the tax electronically, down from 5%, 3% or 2%.