Thailand vs Turkey
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Turkey: 4/04/2026
Compare Thailand and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Turkey
General CIT Rate:
20%
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Thailand
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Turkey
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Thailand
Turkey
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
9.56%
