Panwa Legal Service - Thailand

Bangkok and Phuket

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Dividend and Legal Reserve in Thailand

How to paid the Dividend and set a Legal Reserve in Thailand

Dividend will be paid when the company has a profit (sector 1201) having retained earning in account in case of deficit earning could not be paid. Dividend will be unanimously approved by Ordinary Annual Shareholder Meeting. In case has Preferred Share, this dividend will be paid to Preferred Share before payment to Common Share.

When payment of dividend, the company must first set the legal reserve for the company at least 5% of company’s profit for all time of dividend payment until this reserve reaches 10% of company’s capital (sector 1202).


For more information, please feel free to contact us:
Phone Nos.: +66 2 933 6121, +66 2 933 6122, +66 2 933 5601
(for call inside Thailand use 0 instead of +66)
+66 2 933 6120
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