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Tax Tool

Corporate Income Tax Calculator

Calculate CIT for Thai companies under SME progressive rates (0% / 15% / 20%) or the standard 20% flat rate. Includes PND 50 (annual) and PND 51 (mid-year estimate), tax comparison, and journal entries.

Ref: Revenue Code Section 65, Royal Decree SME exemption|100% client-side — no data sent to server

Calculation Inputs

THB

Net profit after tax adjustments

Entity Status

SME Conditions (all must be met)

Both conditions must be checked to qualify for SME rates.

Filing Form
Rates per current Revenue Code. Verify with your accountant or the Revenue Department for special cases.

How to use

  1. 1Enter your taxable net profit — this is the accounting profit after all tax adjustments (add-backs and deductions).
  2. 2Select SME and tick both qualifying conditions (paid-up capital ≤ THB 5M, revenue ≤ THB 30M/year) — or choose Non-SME for the flat 20% rate.
  3. 3Choose PND 50 (annual filing, due 150 days after FY end) or PND 51 (mid-year estimate, due 2 months after 6-month mark).
  4. 4View Section B for the SME vs Non-SME comparison and tax savings, and Section C for the journal entries to book in your accounting system.

Disclaimer: CIT rates and SME thresholds are based on current Revenue Code provisions. Rates are subject to change by Royal Decree. Always verify with a CPA or the Revenue Department before filing.

Need help with tax filing?

WACC Service handles corporate tax filing (PND 50/51), bookkeeping, and financial statements for Thai SMEs nationwide.

See Pricing Plans