Formation

Company formation in Thailand.

Seven formation services that cover every route into the Thai market: a standard limited company, BOI promotion, a Foreign Business License, the US Treaty of Amity, a regional HQ, sector licenses, and a clean exit when you need one. We scope the right structure first, then file it.

Overview

Getting the structure right, first.

Most companies in Thailand can be registered in under two weeks. The harder question is which structure — because the answer changes how the business can be owned, taxed, and operated for years afterwards.

We start with what you actually plan to do: the activity, the split between Thai and foreign shareholders, where revenue comes from, and which visas the founders need. Sometimes the right answer is a standard Thai Limited Company; sometimes a BOI-promoted entity, a Treaty of Amity company for US citizens, or a Foreign Business License. Once the structure is locked, the filing itself is procedural — and we stay on as your corporate secretary so day two runs as cleanly as day one.

The right structure

We map your activity against the Foreign Business Act, ownership goals, and tax position before a single form is filed — so you don't rebuild the company later.

Everything bilingual

Every document is drafted and explained in English and Thai, by one named lawyer who stays with you from scope to certificate.

Compliant from day one

VAT, tax ID, and Social Security registrations, the corporate seal, and bank-account introductions are built into the engagement, not bolted on after.

100% foreign ownership

Four routes to full control of a Thai company.

The default structure for a Thai company is 49% foreign / 51% Thai. These four routes let a foreigner own and control 100% — each suits a different situation.

BOI promotion Popular

For activities the government wants to attract. Adds a corporate-tax holiday (typically 3–8 years, up to ~13 for top-tier tech, BCG, and EV activities), import-duty exemptions, and easier work permits on top of full ownership.

US Treaty of Amity

US citizens and US-majority entities can own 100% in most sectors under the 1966 Treaty — fast and broad, but with no tax holiday and a short list of excluded activities.

Foreign Business License

The discretionary Ministry of Commerce license for foreign-majority companies in restricted activities. Minimum capital is THB 3 million per restricted activity for List 3 services.

Unrestricted activities

Manufacturing, export, and many activities outside the Foreign Business Act's three lists can be 100% foreign-owned with a standard limited company — no special license required.

What to know before you file

The essentials.

The figures and rules foreign founders ask about most often when forming a company in Thailand.

  • Default ownership is 49/51. Foreigners can hold up to 49% of a standard Thai Limited Company; full ownership needs BOI, an FBL, the Treaty of Amity, or an unrestricted activity.
  • Timeline. A standard limited company registers in 7–10 business days. BOI promotion and FBLs typically run 60–90 days.
  • Corporate income tax. The standard rate is 20%. Qualifying SMEs (paid-up capital up to THB 5M, revenue up to THB 30M) pay 0% on the first THB 300,000 of net profit, 15% to THB 3M, and 20% above.
  • VAT. 7%, with registration required once turnover passes THB 1.8 million a year (or voluntarily, earlier).
  • Work permits. A non-BOI company generally needs THB 2 million of registered capital and four Thai employees per foreign work permit. BOI companies are exempt from these ratios.
  • 2026 source-of-funds rule. Since 1 January 2026, under DBD Order No. 2/2568, Thai shareholders in a company with foreign involvement must evidence the source of their invested capital. We prepare this as standard.

Not sure which route fits?

Tell us the activity and the ownership you want. We'll map it to the right structure — usually within one business day.

WhatsApp +66 95 332 2447 Send an Enquiry Call +66 2 026 0600
Frequently asked

Formation questions.

Can a foreigner own 100% of a Thai company?

Yes, through one of four routes: BOI promotion, a Foreign Business License, Treaty of Amity protection for US citizens, or by operating in an activity not restricted under the Foreign Business Act. Otherwise the default structure is 49% foreign / 51% Thai shareholding. We confirm the right route on the discovery call.

How long does it take to register a company?

A standard Thai Limited Company is registered in 7–10 business days once documents are ready. BOI promotion and Foreign Business License applications take longer — typically 30–90 days depending on category.

What corporate tax will my company pay?

The standard corporate income tax rate is 20%. Qualifying SMEs (paid-up capital up to THB 5 million and revenue up to THB 30 million) pay 0% on the first THB 300,000 of net profit, 15% from THB 300,001 to 3 million, and 20% above that. BOI-promoted companies may enjoy a multi-year corporate-tax holiday.

What about the 2026 source-of-funds rules?

Since 1 January 2026, under DBD Order No. 2/2568, the Thai shareholders of a company with foreign involvement must be able to evidence the source of their invested capital. We prepare and handle this capital-substantiation documentation as part of every 49/51 incorporation.

Do you arrange the bank account and work permits too?

We make the bank introductions and prepare the supporting documents; the account decision is the bank's. Work permits and Non-B visas are usually scoped alongside the incorporation so the two flows run together.

Reviewed by the Khonsu Legal team · 1 July 2026

Ready to take the next step?

Schedule a consultation with our multilingual legal and accounting team.