Foreign-company presence: representative office and branch

A representative office and branch are not interchangeable products. Define the exact Thailand activities, contracts, invoicing, staff, assets, duration and home-company relationship before selecting a route.

DBD and FBA treatment depends on whether the foreign entity is carrying on a restricted business and whether a licence, certificate or other permission applies. Revenue consequences depend on the actual presence, income and treaty facts. Employment, sector licensing and immigration and work permission remain separate.

Do not assume a representative office is automatically outside the FBA or tax system, or that a branch can conduct every activity after one registration. Obtain written Thai corporate, FBA and tax advice before operating, hiring or incurring commitments.

Do not send corporate, tax, ownership, passport or employee documents through a general enquiry. Independent provider scope, fees and any referral compensation are disclosed before consented contact-data transfer.

Review status: Editorially reviewed 20 September 2026 against the current DBD corporate and foreign-business routes and Revenue Department entry point. Next scheduled review: 20 December 2026. Structure, taxable presence and permitted activities remain fact-specific.

Professional review: Not performed; no structure, registration, tax or licensing outcome is promised.