Private limited company บริษัทจำกัดThailand
What it takes to form, own and run a private limited company in Thailand, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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และไม่ต่ ำกว่า 5 บาท ผู้ ลงทุนในบริษัท เรียกว่า “ผู้ถือหุ้น” โดยผู้ ถือหุ้ นรับผิดไม่เกินจำนวนเงินที่ตนยังส่งใช้ ไม่ครบมูลค่าของหุ้นที่ตนถือ ถ้าการจดทะเบียนบริษัทมิได้ทำภายใน 3 ปีนับแต่วันที่นายทะเบียนรับจดทะเบียน
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(๔) ถ้าจำนวนผู้ถือหุ้นลดน้อยลงจนเหลือเพียงคนเดียว
The registry’s and the law’s own pages do not mention it.
The registry’s and the law’s own pages do not mention it.
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A company or a juristic partnership incorporated under Thai law. (1) Limited company (2) public company limited (3) limited partnership (4) registered partnership
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- First payment on shares not less than 25% of their nominal amount (CCC s.1105); the amount of a share may not be less than five baht (s.1117).
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The first payment on the shares must not be less than twenty-five per cent of their nominal amounts.
Own it
Who may own and run it
- Directors
- Not stated
The registry’s and the law’s own pages do not mention it.
- Shareholders
- At least 2
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(๔) ถ้าจำนวนผู้ถือหุ้นลดน้อยลงจนเหลือเพียงคนเดียว
- Members
- At least 2
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มาตรา ๑๐๙๗ บุคคลใด ๆ ตั้งแต่สองคนขึ้นไปจะเริ่มก่อการและตั้งเป็นบริษัทจำกัดก็ได้
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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สาหรับกรณีของบริษัทจากัดหรือบริษัทมหาชนจากัดที่จัดตั้งขึ้นตามกฎหมายไทยให้ยื่นภายในหนึ่งเดือนนับแต่วันที่ งบการเงินนั้นได้รับอนุมัติในที่ประชุมใหญ่ ทั้งนี้ เว้นแต่มีเหตุจาเป็นทาให้ผู้มีหน้าที่จัดทาบัญชีไม่สามารถจะปฏิบัติ
- Audit for a small company
- Required
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งบการเงิน ต้อ งได้ร ับ การตรวจสอบและแสดงความเห็น โดยผู ้ส อบบัญ ชีรับ อนุญ าต เว้น แต่ง บ การเงินของผู้มีหน้าที่จัดทาบัญชีซึ่งเป็นห้างหุ้นส่วนจดทะเบียนที่จัดตั้งขึ้นตามกฎหมายไทยที่มีทุน สินทรัพย์ หรือ รายได้ รายการใดรายการหนึ่งหรือทุกรายการ ไม่เกินที่กาหนดโดยกฎกระทรวง
- Audit
- Balance-sheet must be made at least once every twelve months and examined by one or more auditors, then submitted to a general meeting within four months of its date (CCC ss.1196-1197); auditors elected every year at an ordinary meeting (s.1209).
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The balance-sheet must be examined by one or more auditors and submitted for adoption to a general meeting within four months after its date.
Important dates
When each obligation falls due, as the authority states it.
- Merger of limited companies: register the special resolution within 14 days
- Stated; see the note
With Partnership and company registrar
CCC ss.1239-1240 as replaced by Act No. 23. The rule vocabulary has no merger event or creditor-notice anchor, so no computable rule is given. If objected to, the merger may not proceed until the debt is paid or secured (s.1240). Rule: one month for creditors' objections, counted from the creditors' notice; 'notice_published' is the nearest anchor in the vocabulary, as the Act counts from the written notice.
- Register a director joining or leaving
- 14 days after change of officers
With Partnership and company registrar (DBD)
DBD manual (Nov 2025), private limited company section: within 14 days of the change.
- Register an amendment of the articles
- 14 days after change of articles
With Partnership and company registrar (DBD)
DBD manual (Nov 2025): within 14 days of the resolution date.
- First ordinary general meeting of shareholders
- 6 months after incorporation
DBD manual (Nov 2025): within 6 months of registration, then at least once in every 12 months.
- Ordinary meeting at which the audited financial statements are approved
- 4 months after the end of the accounting period
DBD manual (Nov 2025): audited statements put to the general meeting within four months of the accounting close. Filing of the approved statements is one month after approval (Accounting Act s.11), which the rule vocabulary cannot express (no meeting-date anchor), so annual_accounts_filing is not given as a date.
What is public
Not in our records What the register shows the public is not in our records for the บริษัทจำกัด.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–20%+1 regime
Taxable person under the Revenue Department's corporate income tax page; general rate 20% on net profit (page figure stated for accounting periods 2015).
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A company or a juristic partnership incorporated under Thai law. (1) Limited company (2) public company limited (3) limited partnership (4) registered partnership
Special regimes that may apply
- International Business Centre other
Companies established under Thai law and approved as an International Business Centre, on income from IBC activities — management, technical and support services, treasury management, and international trading Royal Decree issued under the Revenue Code Governing Reduction of Tax Rates and Exemption of Taxes (No. 674), B.E. 2561 (2018); implemented by Notification of the Director-General of the Revenue Department (No. 13)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Thailand
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- A shareholders' meeting passes a special resolution to dissolve and appoints a liquidator to settle the company's assets and debts; the liquidator files the dissolution registration within 14 days, advertises it in a newspaper and writes to the creditors by registered post.
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เมื่อมีความประสงค์จะเลิกบริษัท ให้จัดประชุมผู้ถือหุ้นมีมติพิเศษให้เลิกบริษัทและตั้งผู้ชำระบัญชี
- Statutory fee
- Not in our records
Every business in Thailand
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Thailand.
Payment and banking services
3 services name Thailand on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Private limited company (บริษัทจำกัด)
- ISO 20275 code
- K09KSecondary GLEIF, Entity Legal Forms code list