Top-up Tax is Imposed in Thailand 泰國徵收補充稅
- Kit Amatyakul
- 11 minutes ago
- 5 min read
On 26 December 2024, Thailand enacted the Emergency Decree on Top-Up Tax (the Decree) to support the collection of a global minimum tax of 15% from large multinational enterprises with annual turnover over EUR 750 million. The Decree has been effective since 1 January 2025 and is part of Thailand’s commitment to align with pillar two of the OECD’s global anti-base erosion (GloBE) model rules (the GloBE Model Rules).
在2024年12月26日，泰國頒布《補充稅緊急法令》（以下簡稱《法令》），支持對年營業額超過7.5億歐元的大型跨國企業徵收15%的全球最低稅。此法令自 2025 年 1 月 1 日起生效，是泰國承諾與OECD全球反稅基侵蝕 (GloBE) 細節法規（GloBE 細節法規）第二支柱保持一致的一部分。
Only Thai entities that are members of large MNE Group ("Constituent Entities" or CEs) will be affected. The Thailand Board of Investment (BOI) estimates that up to 1,000 companies in the country could be affected, most of which would be foreign companies. Also, certain types of entities are excluded from this Decree (such as government entity, international organization, non-profit organization, pension fund, investment fund that is an Ultimate Parent Entity (UPE), and real estate investment vehicle that is a UPE). There are two main types of Top-up Tax imposed under the Decree. The first type is Domestic Top-up Tax, imposed under the Qualified Domestic Minimum Top-up Tax Rule (QDMTT), and the other type is Foreign Top-up Tax, imposed under the Income Inclusion Rule (IIR) and Under-taxed Payments Rule (UTPR).
只有屬於大型跨國企業集團成員的泰國企業（「企業個體」或 CE）才會受到影響。泰國投資委員會 (BOI) 估計全國多達 1,000 家公司可能受到影響，其中大部分是外國公司。此外，某些類型的企業被排除在本法令之外（例如政府企業、國際組織、非營利組織、退休基金、作為最終母公司 (UPE) 的投資基金以及作為 UPE 的房地產投資工具）。根據法令徵收的補充稅主要有兩種。第一種類型是國內補充稅，根據合格之當地最低稅負制（QDMTT）徵收，另一種類型是外國補充稅，根據所得涵蓋原則(IIR)和徵稅不足之支出規定(UTPR)徵收。
MNEs subject to the Decree, are required to fulfill a series of filing obligations. This includes notifying the Thai Revenue Department about the ultimate parent entity and the designated filing agent, and submitting the GloBE Information Return, unless it has already been filed in a qualified jurisdiction. If the effective tax rate falls below 15%, Top-Up Tax Return must also be submitted, along with payment of any due tax. The first filings, which covers fiscal years starting from January 1, 2025, will be due by 30 June 2027, with an extended 18-month filing period for the initial year. Non-compliance may result in significant penalties, including fines of up to 200% of the tax shortfall and a monthly surcharge of 1.5%, capped at 100% of the unpaid tax amount.
受法令約束的跨國企業必須履行一系列申報義務。這包括通知泰國稅務局有關最終母公司和指定申報代理的資訊，並提交 GloBE 資訊申報表，除非已在合格司法管轄區申報。如果有效稅率低於 15%，還必須提交補充報稅表以及繳納任何應繳稅。首次申請涵蓋自 2025 年 1 月 1 日開始的財政年度，將於 2027 年 6 月 30 日截止，第一年的申請期限延長18 個月。不遵守規定可能會導致重大處罰，包括高達稅款缺口 200% 的罰款以及每月 1.5% 的額外費用，上限為未繳稅款的 100%。
To comply with the new requirements, MNEs operating in Thailand are advised to take immediate steps to assess their potential liability. This includes reviewing group structures, effective tax rates, and the impact of any BOI incentives. Companies should ensure their administrative systems can handle data collection and to meet the filing deadlines, including the submission of the GloBE Information Return, Top-Up Tax Return (the top-up tax is the difference between the effective tax rate (ETR) for all group entities in a jurisdiction (Constituent Entities, or CEs) and the global minimum tax rate of 15%.), and related notifications. Any planned reorganizations should also be reviewed for potential tax consequences. Given the complexity of the new regime, MNEs are encouraged to seek professional advice to develop a tailored compliance strategy and mitigate any risks.
為了遵守新要求，建議在泰國營運的跨國企業立即採取措施評估其潛在責任。這包括審查集團結構、有效稅率以及任何 BOI 激勵措施的影響。公司應確保其管理系統能夠處理資料收集並滿足提交截止日期的要求，包括提交 GloBE 資訊申報表、補充報稅表(補充稅是某個司法管轄區所有集團實體（企業個體或 CE）的有效稅率 (ETR) 與全球最低稅率 15% 之間的差額。）和相關通知。任何計劃的重組也應審查潛在的稅務後果。鑑於新制度的複雜性，鼓勵跨國企業尋求專業建議，以製定量身定制的合規策略並降低任何風險。
The Decree’s enactment signifies the country’s ongoing efforts to adhere to the OECD/G20 Inclusive Framework on BEPS to tackle tax avoidance, improve the coherence of international tax rules, and to ensure a more transparent tax environment.
此法令的頒布標誌泰國正在努力遵守 OECD/G20 BEPS 包容性框架，以解決避稅問題，提高國際稅收規則的一致性，並確保更透明的稅收環境。
Thailand plans to allocate between 50% and 70% of the additional tax collected under the Decree to its National Competitiveness Enhancement for Target Industries Fund.
泰國計劃將根據此法令徵收的附加稅的 50% 至 70% 分配給其國家目標產業競爭力增強基金。
The BOI announced investment promotion measures in 2023 to alleviate the impact on in-scope entities that receive BOI-promotion tax incentives while still enabling Thailand to maintain its ability to attract existing and new investors.
BOI於 2023 年宣布投資促進措施，以減輕對接受 BOI 促進稅收優惠的範圍內實體的影響，同時仍使泰國能夠保持吸引現有和新投資者的能力。
These measures allow eligible entities to pay tax at the rate of 50% of the normal tax rate, for a period not exceeding two times the corporate income tax exemption and tax reduction period granted by the BOI, but, in any case, not exceeding 10 years in total.
The Revenue Department will be responsible for proposing additional laws and setting operational guidelines as appropriate to collect the top-up tax, in accordance with standards established by the OECD.
這些措施允許符合條件的實體按照正常稅率的50%納稅，期限不超過BOI授予的企業所得稅免稅和減稅期限的兩倍，但無論如何，總計不超過10年。稅務局將負責根據OECD制定的標準，提出額外的法律並制定適當的操作指南，以徵收補充稅。
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