🇹🇭 Thailand税务
泰国双重征税协定（DTA）最新清单及生效日期（2021更新）
来源：TRD · Thailand Revenue Dept生效日期：2021-10-14
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国税务局（TRD）官方发布的61个双边税收协定（DTA）清单，涵盖生效日期、适用纳税年度及特殊备注，是中资企业出海泰国开展跨境投资、股息/利息/特许权使用费支付及税务筹划的核心依据。关键信息包括：中国DTA自1987年1月1日生效，2016年签署换函；菲律宾新旧两版DTA并存（1983年与2019年）；新加坡修订版于2017年1月1日生效；柬埔寨DTA自2018年起适用；部分协定（如丹麦、罗马尼亚、乌兹别克斯坦）对预提税有单独执行时点。企业须结合DTA条款申请税收抵免或减免，避免双重征税，并在支付跨境款项前完成受益所有人证明及TRD Form P.N.D. 54备案。
✅ 合规行动清单 · Compliance Checklist
- ›在向中国、新加坡、柬埔寨等DTA缔约国支付股息、利息或特许权使用费前，完成受益所有人证明及泰国税务局（TRD）Form P.N.D. 54备案
- ›针对菲律宾付款，须根据实际支付日期判断适用1983年或2019年DTA，并同步核查两国换函生效状态
- ›就丹麦、罗马尼亚、乌兹别克斯坦等国DTA的预提税条款，于款项支付前向TRD提交书面适用性确认申请
- ›每年1月31日前复核所有跨境付款所涉DTA的最新修订及生效日期，确保税收抵免申报符合当期适用协定版本
- ›Complete Beneficial Owner certification and TRD Form P.N.D. 54 filing prior to paying dividends, interest, or royalties to DTA partner countries (e.g., China, Singapore, Cambodia)
- ›For payments to the Philippines, determine applicability of either the 1983 or 2019 DTA based on payment date and verify bilateral exchange-of-notes ratification status
- ›Submit written pre-approval request to TRD on pre-withholding tax treatment under DTAs with Denmark, Romania, and Uzbekistan before remitting funds
- ›Annually by 31 January, review all cross-border payments against the latest DTA amendments and effective dates to ensure tax credit claims align with the currently applicable treaty version
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立即咨询 →常见问题解答
中国企业在泰国支付特许权使用费，能否适用中泰DTA降低预提税？+
可以。根据1986年签署、1987年1月1日生效的《中泰税收协定》，特许权使用费预提税上限为10%（国内法为15%）。企业需向泰国税务局提交Form P.N.D. 54及受益所有人声明，并确保收款方为中国税收居民，方可享受优惠税率。
泰国与菲律宾有几份有效的DTA？企业应如何选择适用？+
泰国与菲律宾存在两份DTA：旧协定（1983年生效）和新修订协定（2018年签署，2019年1月1日生效）。新协定提供更低的利息（7%→5%）和特许权使用费（15%→10%）预提税率，企业应优先适用新协定，并完成TRD备案手续。
新加坡公司从泰国收取利息，适用多少预提税？依据哪份协定？+
适用2017年1月1日生效的新加坡—泰国修订DTA，利息预提税率为10%（泰国国内法为15%）。需注意：该协定取代1984年旧约，新加坡企业须提供TRD认可的税收居民证明（Form IRB 21）及受益所有人声明。
泰国DTA是否覆盖遗产税或赠与税？中国企业继承泰国资产是否免税？+
不覆盖。泰国目前未开征遗产税或赠与税，DTA清单中‘Inheritance Tax’栏目为空，且泰国《Revenue Code》未设相关税种。但若被继承人属他国税收居民，其全球资产可能受母国遗产税管辖，建议结合双边协定及母国税法做跨境遗产规划。
企业如何向泰国税务局申请DTA待遇？需要哪些材料？+
须在付款前向泰国税务局提交Form P.N.D. 54（DTA优惠申请表）、对方国家签发的税收居民证明（须经认证）、合同副本及受益所有人声明。部分国家（如中国、新加坡）要求附加中文/英文公证译本。处理周期通常为15–30个工作日。
相关关键词
泰国DTA泰国双重征税协定泰国预提税中泰税收协定泰国税务合规
📄 官方原文参考（英文）点击展开
Tax Knowledge & CodeDouble Tax Agreement (DTA) Double Tax Agreement (DTA) Revenue CodeTax IdentificationDouble Tax Agreement (DTA)Introduction to DTAWithholding Tax Rates for RoyaltiesWithholding Tax Rates for InterestDTA FaqInheritance TaxPetroleum Income TaxTax IncentiveVAT Refund for TouristsLicensing Manual Untitled DocumentCountriesDate of entry into forceTaxable yearRemarksMap1Cambodia26 December 20171 January 2018 2 Armenia12 November 20021 January 2003 3 Australia27 December 19891 January 1990 4 Austria1 July 19861 January 1986 5 Bahrain9 July 19981 January 2004 6 Bangladesh9 July 19981 January 1999 7 Belarus2 September 20061 January 2007The Revenue Department has been notified by the MOFA by a letter dated 26 September 20148 Belgium29 December 19801 January 1980 9 Bulgaria13 February 20011 January 2002 10 Canada16 July 19851 January 1985 11 Chile5 May 20101 January 2011 12 China, P. R29 December 19861 January 1987Exchange of Letter : Thailand China, P. R. 13 Cyprus4 April 2000 1 January 2001 14 Czech Republic14 August 19951 January 1996 15 Denmark12 February 1999 1 January 2000Old treaty enforced until 31 December 1999 16 Estonia23 December 20131 January 2014 17 Finland26 February 19861 January 1987 18 France29 August 19751 January 1975WHT : enforced 29 August 1975 Amendment by exchange of letter19 Germany4 December 19681 January 1967 20 Great Britain and Northern Ireland20 November 19811 January 1981 21 Hong Kong7 December 20051 January 2006 22 Hungary16 October 19891 January 1990 23 India5 January 2016 1 January 2017 Revised24 Indonesia21 October 20031 January 2004 25 Ireland 11 March 20151 January 2016Instrument_of_True_Power26 Israel 24 December 19961 January 1997 27 Italy31 May 19801 January 1978Amendment by exchange of letter28 Japan30 August 19901 January 1991 29 Korea29 June 20071 January 2008 30 Kuwait25 April 20061 January 2007 31 Laos23 December 19971 January 1998 32 Luxembourg22 June 19981 January 1999 33 Malaysia 2 February 19831 January 1983 34 Mauritius 10 June 19981 January 1999 35 Myanmar15 August 20111 January 2012 36 Nepal 14 July 19981 January 1999 37 Netherlands9 June 19761 January 1976 38 New Zealand 14 December 19981 January 1999 39 Norway 29 December 20031 January 2004Old treaty enforced until 31 December 2003 Income Tax Liability for Pensioners 40 Oman 27 February 20041 January 2005 41 Pakistan7 January 19811 January 1979 42 Philippines 11 April 19831 January 1983 42.1 Philippines 5 March 20181 January 2019 43 Poland 13 May 19831 January 1983 44 Romania13 April 19971 January 1998WHT : enforced 1 June 199845 Russian15 January 20091 January 2010 46 Seychelles13 March 20061 January 2007 47 Singapore15 Febuary 2559 1 January 2017Revised48 Slovenia4 May 20041 January 2005 49 South Africa27 August 19961 January 1997 50 Spain16 September 19981 January 1999 51 Srilanka 12 March 19901 January 1991 52 Sweden26 September 19891 January 1990 53 Switzerland19 December 19961 January 1997 54 Chinese Taipei19 December 20121 January 2013 55 Tajikistan23 December 20131 January 2014 56 Turkey13 January 20051 January 2006 57 Ukraine27 November 20041 January 2005 58 United Arab Emirates28 December 20001 January 2001 59 United States of America 15 December 19971 January 1997 60 Uzbekistan21 July 19991 January 2000WHT : enforced 1 February 200161 Vietnam31 December 19921 January 1993 Last updated: 14.10.2021