Thailand vs Cayman Islands
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Cayman Islands: 4/05/2026
Compare Thailand and Cayman Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Cayman Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Cayman Islands
General CIT Rate:
20%
General CIT Rate:
N/A
CIT Return Due Date:
settled within the same 150-day period
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
settled within the same 150-day period
CIT Payment Due Date:
N/A
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:
N/A
Withholding Tax (WHT)
Thailand
Cayman Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Cayman Islands
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Thailand
Cayman Islands
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
