International treaty

Thailand: tax treaties

Tax treaties and related documents between the UK and Thailand.

• From: HM Revenue & Customs
• Published: 2 January 2014
• Last updated: 11 September 2025 — See all updates

Documents

1981 Thailand-UK Double Taxation Convention — in force

PDF, 85.6 KB, 38 pages

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Synthesised text of the Multilateral Instrument and the 1981 UK — Thailand Double Taxation Convention — in force

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Details

The double taxation convention entered into force on 20 November 1981.

It is effective in Thailand from 1 January 1981 and in the UK from:

• 1 January 1981 for Petroleum Tax
• 1 April 1981 for Corporation Tax and development tax
• 6 April 1981 for Income Tax and Capital Gains Tax

The 1981 UK — Thailand Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1981 UK-Thailand Double Taxation Convention.

It is effective in the UK and Thailand from 1 January 2023 for taxes withheld at source.

It is effective in the UK from:

• 1 April 2023 for Corporation Tax
• 6 April 2023 for Income Tax and Capital Gains Tax

It is effective in Thailand from 1 January 2023 for other taxes.

Published 2 January 2014

Last updated 11 September 2025 + show all updates

1. 11 September 2025

   Synthesised text of the Multilateral Instrument and the 1981 UK — Thailand Double Taxation Convention — in force has been added.

2. 2 January 2014

   First published.