Dividends received from the resident companies. In general, half of the dividends received from the company. By the company's resident. May be exempt from income tax. However, the dividend may be waived if either of the following is available:
- Recipient is a company listed on the stock exchange of Thailand.
-. The owner at least 25% interest in distributing shares, stating that the distribution company, not the owner directly or indirectly. The interest in the company
- Get from foreign companies. Thai company owned shares at least 25% attention in foreign companies can include dividends received from foreign companies such as taxable profit of if in the invertors. If the profit and dividend to pay a tax. Income distribution in the hands of foreign companies at a rate of at least 15%.