Corporate Income Tax 2026 Update: Summary of New Rules and How to Calculate It
The latest 2026 corporate income tax update: new rules, changes to the calculation, and what business owners need to know for effective tax …
Accounting and business services · Chiang Mai
Corporate tax advice and planning, Chiang Mai
Short answer
YMTD provides corporate tax advice and planning for businesses in Chiang Mai, covering corporate income tax (P.N.D.50/51), VAT, withholding tax and the tax on dividends. It suits business owners who want to review their revenue and expense structure before year-end, or before expanding or changing the form of the business. To start, book a conversation through the form or LINE; Our staff reply within 1 business day to outline the issues.
Our staff reply within 1 business day through the channel you give; no sign-up needed
Who it is for, and what you get
Assessment of your business’s tax structure and advice based on the nature of the business, so that the tax filings are consistent with the law and the business’s actual figures
- Businesses that want to review their revenue and expense structure before year-end
- Businesses that are expanding, opening a branch or changing the form of the business
- Business owners who want to understand their own tax duties
- An overview of the taxes that apply to the business and where documents should be prepared
- Practical approaches based on the business’s own figures
What is included
- Review of revenue, expenses and the current tax status
- Explanation of the options and the conditions that apply
- A summary of what must be done and which documents to keep
Confirm with staff before we start
- The scope of the consultation in each case
- Answers specific to your case, which must be based on the actual documents, not on the website assistant
Tax issues we advise on
Reviewed from the business’s actual documents, not generic answers
- Corporate income tax (P.N.D.50/51) — The mid-year profit estimate, deductible and non-deductible expenses, and the supporting documents to prepare before filing the annual return
- Value added tax (VAT) — Readiness before registration, input tax that can be claimed, and keeping tax invoices complete
- Withholding tax — Which payments must be withheld, the rate for each type of income, and remitting it in full each cycle
- Dividends and directors’ remuneration — The tax effects of paying dividends and directors’ salaries, and choosing the form that fits the business’s figures
Service fees
One-off consultation 1,000 baht
| Item | Fee | Note |
|---|---|---|
| Tax consultation, one-off | 1,000 baht/session | Written summary of the approach |
| Ongoing quarterly consultation | We send a price range within 1 business day of seeing your details | |
| Additional issues outside the agreed scope | We send a price range within 1 business day of seeing your details |
- Answers specific to your case must be based on the actual documents
- Prices exclude VAT 7%
- A quote can be relied on for 14 days
Rates version YMTD-2026-10-10-r1 — the same set as the pricing and terms page
Factors that affect the fee
- Nature and size of the business
- Number of issues or transactions to review
- One-off or ongoing consultation
Service area and visits
- Office in Hang Dong, Chiang Mai — You can come in to talk at the office; please book ahead so our staff can prepare your information (223/100 หมู่บ้านเชียงใหม่วิวสวย 2, San Phak Wan, Hang Dong, Chiang Mai 50230, Thailand)
- Clients across Chiang Mai and nearby areas — Businesses in other districts of Chiang Mai and nearby provinces can meet us or send documents through the channel agreed with our staff
- Other areas: online and LINE — We can discuss the work and receive documents online; please state your province in the form so our staff can confirm how the work can be handled
How we start
- Book a conversation and outline the issues
Tell us what you want to discuss and when you are available
- Send supporting information
Financial statements or the relevant items, as our staff request
- Receive the summary and the approach
A written summary of what should be done
How long each step takes depends on how complete the information is and on the work cycles of the agencies involved
Documents to prepare
- Latest financial statements or revenue and expense report
- Tax returns filed in the past year
- Details of the transactions or plans you want to discuss
Frequently asked questions
What does a tax consultation with the firm cover?
It covers corporate income tax (P.N.D.50/51), VAT, withholding tax, and the tax on dividends and directors’ remuneration. We review your financial statements and the tax returns already filed, then summarise the approach in writing.
At what time of year should I get tax planning advice?
The most useful time is before the accounting period closes and before major decisions such as buying assets, paying dividends, opening a branch or changing the form of the business, because the way transactions are handled can still be adjusted. A review after year-end focuses on preparing the documents and filing the returns correctly.
My company is going to pay a dividend. What tax matters should I consider?
Paying a dividend involves the withholding tax of the recipient, the conditions the company must meet before declaring it, and the effect on the income tax of each shareholder. The right option must be judged from the company’s actual financial statements and shareholder structure, not from a general example.
How is tax planning different from tax evasion?
Tax planning means structuring revenue, expenses and remuneration in line with the rights and conditions the law allows, with documents supporting every item. The firm does not advise hiding income or creating expenses that do not exist, and does not promise tax savings in advance.
What should I prepare before a tax consultation?
Your latest financial statements or revenue and expense report, the tax returns filed in the past year, and details of the transactions or plans you want to discuss. Our staff will tell you about any further items after receiving your request.
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