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Non-trading presence

A licensed base in Thailand, without trading.

A representative office lets your overseas company work in Thailand on sourcing, quality control and market information, without setting up a trading company.

Legal status
Part of the foreign head office
Revenue
Not permitted
Licence
Required under the Foreign Business Act
Operating funds
At least THB 2m, remitted in stages
Corporate tax
Generally not, as it earns no income

What a representative office may do

A representative office supports its foreign head office. Its permitted activities are narrow and set by law:

  • Sourcing goods or services in Thailand for the head office
  • Checking and controlling the quality and quantity of goods bought or made in Thailand
  • Advising on goods the head office sells to Thai agents or customers
  • Providing information about the head office’s new products or services
  • Reporting on business developments in Thailand to the head office

What it may not do

A representative office cannot sell, take orders, invoice customers or earn income in Thailand. Its costs are paid by the head office. If you need to trade, you need a company, and we can plan that transition from the start.

Licence and funding

Because it is a foreign business, a representative office needs permission under the Foreign Business Act before it can operate. The head office must bring in operating funds of at least THB 2 million, remitted in stages over its first three years. The office must appoint at least one representative who is responsible for it in Thailand.

Running the office

A representative office can employ staff and sponsor work permits for foreign managers. It registers with the Revenue Department and the Social Security Office, withholds tax on salaries, and files annual financial statements audited by a Thai auditor.

Considering a regional role across Southeast Asia? A regional office works similarly but may support affiliates in other countries. If you want tax incentives, the BOI’s international headquarters scheme may suit you better.

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