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  1. $Title{Table 2.: Capital Gains}
  2.  
  3. Type of Income                        Tax Rate
  4.  
  5. a. Income from direct investment in the SET
  6.  
  7. Capital gains
  8.  
  9.      - Individual investor            - Tax-free
  10.  
  11.      - Juristic investor              - 25% withholding tax
  12.  
  13. Dividends
  14.  
  15.      - Individual investor            - Withholding tax at progressive
  16.                                       rate of personal income tax bracket
  17.                                       (5-55%)
  18.  
  19.      - Juristic investor              - 20% withholding tax
  20.  
  21. b. Income from investment in funds registered in Thailand
  22.  
  23. Capital gains
  24.  
  25.      - Individual investor            - Tax-free
  26.  
  27.      - Juristic investor              - 12.5% withholding tax
  28.  
  29. Dividends
  30.  
  31.      - Individual investor            - Withholding tax at progressive rate
  32.                                       of personal income tax bracket (5-55%)
  33.  
  34.      - Non-juristic body of persons   - Withholding tax at progressive rate
  35.  that has no permanent office         not exceeding 10%.
  36.  in Thailand
  37.  
  38.      - Juristic investor              - 10% withholding tax
  39.  
  40. Foreign Investments in the SET
  41.  
  42.      Drawn by the SET's potential, foreign investment in Thai securities has
  43. significantly risen, especially during the last few years, as shown below.
  44. //TS"Table 3.","Foreign Investment in the SET"
  45.  
  46. Year                  Amount               % Incr. from             % of total
  47.                     (Mln. Baht)             last year                 turnover
  48.  
  49. 1984                   1,185                   250                       5.5
  50. 1985                   1,596                    35                       4.8
  51. 1986                   4,617                   189                       7.8
  52. 1987                  25,501                   452                      10.4
  53. 1988                  40,276                    58                      12.9
  54. 1989                  97,285                   142                      12.9
  55. Source: SET
  56.