Investment policy talks amid new top-up tax (opens original article in a new tab)

Thailand's Finance Ministry is discussing investment policies amid new top-up tax measures aligned with OECD global minimum tax rules, which require multinational companies to pay at least 15% effective corporate tax.

• Thailand's Finance Ministry is discussing investment promotion policies following the introduction of a top-up tax measure.
• The top-up tax requires multinational companies to pay a minimum 15% effective corporate tax rate, aligning with OECD global minimum tax rules.
• Thailand's top-up tax took effect in 2025, with tax collection starting in 2026, and may generate 10 billion baht in additional annual revenue.