
What an association is
A body formed to carry out continuous joint activities, not to share profits, under the Civil and Commercial Code. It becomes a juristic person on registration.
Key documents
The articles must state the name, objectives, office, membership, dues and management, filed with the founders' list to the registrar where the office is located.
Tax
Dues and donations are excluded under the rules, but income from goods or services is taxed on the foundation/association return.
Frequently asked questions
Can foreigners be members?
Yes, per the articles, though the registrar may consider the board's composition.
Can profits be shared with members?
No, that conflicts with the nature of an association.
Send your documents for our accounting team to review
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Sources
- Department of Provincial Administration
- Office of the Council of State (Thai legislation)
- Thai Revenue Department
Reviewed by the accounting team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not tax or legal advice for your specific case