El Salvador vs Thailand
Corporate Tax Comparison
Time of Update: El Salvador: 4/05/2026 / Thailand: 4/04/2026
Compare El Salvador and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
El Salvador vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
El Salvador
Thailand
General CIT Rate:
30%
General CIT Rate:
20%
CIT Return Due Date:
April 30
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
April 30
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
"During the first ten working days of the following month."
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
El Salvador
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
5/10/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
El Salvador
Thailand
General Capital Gain Tax Rate:
10 or 30
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
El Salvador
Thailand
Composite Effective Average Tax Rate:
27.49%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
18.93%
Composite Effective Marginal Tax Rate:
21.74%
