Registered ordinary partnership (ห้างหุ้นส่วนสามัญจดทะเบียน)Thailand
What it takes to form, own and run a general partnership 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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The ordinary partnership is that kind of partnership in which all the partners are jointly and unlimitedly liable for all the obligations of the partnership.
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two or more persons agree to unite for a common undertaking
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Registered ordinary partnership (ห้างหุ้นส่วนสามัญจดทะเบียน).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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two or more persons agree to unite for a common undertaking
- A local company secretary
- Does not apply
- 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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ภายในห้าเดือนนับแต่วันปิดบัญชี
- Audit for a small company
- Not required
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จดทะเบียน ที่มีทุนจดทะเบียนไม่เกิน 5 ล้านบาท มีสินทรัพย์รวมไม่เกิน 30 ล้านบาท และมีรายได้รวมไม่เกิน 30 ล้านบาท ไม่ต้องมีผู้สอบบัญชีรับอนุญาตตรวจสอบและแสดงความเห็นในงบการเงิน
- Audit
- Registered partnership with registered capital of at most 5 million baht, total assets of at most 30 million baht and total income of at most 30 million baht needs no licensed-auditor audit; larger ones must be audited (DBD manual Nov 2025; Accounting Act s.11).
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จดทะเบียน ที่มีทุนจดทะเบียนไม่เกิน 5 ล้านบาท มีสินทรัพย์รวมไม่เกิน 30 ล้านบาท และมีรายได้รวมไม่เกิน 30 ล้านบาท ไม่ต้องมีผู้สอบบัญชีรับอนุญาตตรวจสอบและแสดงความเห็นในงบการเงิน
Important dates
When each obligation falls due, as the authority states it.
- Conversion of a registered partnership or limited partnership into a limited company: noti
- Stated; see the note
With Partnership and company registrar
CCC s.1246/1 as replaced by Act No. 23 B.E. 2565. No creditor-notice anchor exists in the rule vocabulary, so no computable rule is given; if a creditor objects, conversion may not proceed until the debt is paid or secured. Rule: 30 days 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.
- File the audited financial statements and auditor report through DBD e-Filing
- 5 months after the end of the accounting period
With Department of Business Development (DBD e-Filing)
Accounting Act B.E. 2543 s.11 and DBD manual (Nov 2025): within five months of closing the accounts (a registered partnership, unlike a company, files without waiting for a meeting).
- Register a change of managing partner
- 14 days after change of officers
With Partnership and company registrar (DBD)
DBD manual (Nov 2025), partnership section: within 14 days of the change.
What is public
Not in our records What the register shows the public is not in our records for the Registered ordinary partnership (ห้างหุ้นส่วนสามัญจดทะเบียน).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 20%
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
- CFC rules in Thailand
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- All partners agree to dissolve the partnership and appoint a liquidator to settle its assets and debts; the liquidator files the dissolution registration within 14 days of the dissolution date.
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เมื่อมีความประสงค์จะเลิกห้างหุ้นส่วน ให้ผู้เป็นหุ้นส่วนทุกคนทำข้อตกลงเลิกห้างหุ้นส่วนร่วมกัน
- 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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Registered ordinary partnership (ห้างหุ้นส่วนสามัญจดทะเบียน)
- ISO 20275 code
- QFXXSecondary GLEIF, Entity Legal Forms code list