Company formation
CurrentBOI guidance states that a Thai private limited company requires at least two shareholders, all shares subscribed and at least 25% paid up. Foreign Business Act permissions may also apply.
Thailand edition · School review 16 September 2026
Private & International
Schools Monitor
A reviewed international-school register for Bangkok and Greater Bangkok, the Eastern Economic Corridor including Pattaya, Phuket and Chiang Mai. Explore school locations, curricula, operator affiliations, ownership evidence and dated tuition data.
Subscriber preview:This review covers the agreed Thailand markets only. International schools are the active scope. Some licence, fee and ownership details still require confirmation. Material facts should be independently verified before use.
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School / campus records
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Bangkok / Greater Bangkok
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EEC / Pattaya records
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Phuket records
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Chiang Mai records
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Numeric tuition records
National reference · 10 Jun 2026280 international schoolsOPEC national statistic.
OPEC national statistic86,056 studentsNational reference, not the database count.
OPEC national statistic19,967 teachersNational reference, not the database count.
OPEC’s international-curriculum manual separately recorded 276 schools at 10 February 2026: 125 in Bangkok and 151 in the regions. The different evidence dates are not treated automatically as four new openings. OPEC statistics ↗
Campus intelligence
Open a record for sources, fee dates, ownership qualification and evidence gaps.
| School / campus | Market | Organisation | Curriculum | Annual tuition | Evidence |
|---|
School coverage by market
Counts come from the reviewed register. These are records, not enrolment, capacity or market share.
Review scope
Four core markets, with Bangkok and the EEC kept geographically distinct.
Bangkok means the Bangkok Metropolitan Administration. Greater Bangkok remains separate. The statutory EEC comprises Chachoengsao, Chon Buri and Rayong; Pattaya is a Chon Buri/EEC sub-market, not part of Bangkok.
School categories
International schools only. Standalone preschools, language centres, tutoring centres, universities and Thai private schools are excluded unless separately approved.
What the audit changed
Evidence-led benchmark
The review moves toward a campus-level evidence register. It is not a complete national or city census.
Renames and operator events
Former names remain searchable. A rename, acquisition or group change is not another opening.
Field-specific evidence
Inclusion does not automatically verify the OPEC licence holder, beneficial ownership, enrolment, capacity or current tariff.
Market interpretation
Bangkok & Greater Bangkok
Greater Bangkok schools compete in the wider capital market but retain their true province. Openings, transactions, rebrands and expansions remain distinct event types.
EEC / Pattaya / Rayong
Pattaya remains visible within Chon Buri. Rayong is separately filterable because it serves a different catchment.
Phuket
A smaller internationally oriented market. UWC Thailand remains unbanded because a current comparable tariff was not confirmed.
Chiang Mai
Captured figures must not be presented as a statistical city average until the wider OPEC register is reconciled.
Operator and group affiliations
Counts use reviewed records and stated affiliations. They are not equity-ownership or national market-share estimates.
| Operator / affiliation | Records | Markets | Evidence basis |
|---|
Evidence layers remain separate
| Evidence layer | Treatment |
|---|---|
| School brand | Customer-facing identity. |
| Operator / group | Organisation managing or grouping the school. |
| Brand affiliation | Overseas school or education partnership. |
| Licence holder | Statutory Thai licence holder where verified. |
| Legal entity | Corporate or foundation entity where independently evidenced. |
| Beneficial owner | Ultimate control only where independently established. |
Ultimate beneficial ownership has not been independently reconciled across the whole database. “Not confirmed” is an evidence gap, not a claim that a relationship does not exist.
Annual tuition range by campus
Core lower-secondary day tuition with academic year, evidence date and fee basis.
Published minimum–maximumPublished minimum onlyClick a range to open the record
Fee methodology
Published tuition is not the same as total family cost.
K12 analytical categories—not Thai regulatory categories—are Ultra-Premium THB 1,000,000+; Premium THB 750,000–999,999; Mid-Market THB 450,000–749,999; Affordable below THB 450,000; and Unbanded where a comparable fee is not verified. Confirm deposits, boarding, transport, meals, examinations, EAL, support and trips with the school.
Tuition checked in this review
Current benchmark values used for 16 September 2026.
| School / campus | Annual tuition | Rate basis |
|---|
Investment conditions · Reviewed to 16 September 2026
Legal & market entry
Company registration, foreign-business permissions and the OPEC school-establishment licence are connected but distinct controls.
Forward watch
VerifyNo confirmed future-dated amendment was located. Continue to monitor OPEC, Ministry of Education, DBD, BOI and Royal Gazette instruments.
Operating structureEligible Thai licensee + OPEC permissionCompany registration alone is insufficient.
Foreign ownershipVerify the exact structureOrdinary-route guidance cites 51%+ Thai shareholding.
Licence transferSeparate OPEC procedureA parent-company deal does not prove a licence change.
Foreign ownership position
VerifyBOI/OSOS guidance citing DBD states that the international-school company should have 51% or more Thai shareholding in the ordinary route.
Investment underwriting rule: obtain Thailand counsel’s written confirmation of the proposed shareholder, control, Foreign Business Act and school-licensing structure before signing or funding.
Beneficial ownership
DiligenceFrom 3 August 2026, DBD states that a filed shareholder-list copy does not itself certify the true shareholder position; the company share register is key evidence.
Transaction controls
Diligence- Match company and licence holder.
- Confirm licence transfer or amendment.
- Verify premises and branch permissions.
- Review curriculum and change-of-control terms.
- Do not count acquisitions as new capacity.
Operating permissions · Reviewed to 16 September 2026
Licensing & workforce
Curriculum approval, establishment licence, premises inspection, opening notification, branches and foreign-teacher authorisations.
Confirmed future change
MonitorNo specific future-dated national change was confirmed. Current enforcement keeps work-permit status and authorised scope active compliance issues.
Application feeTHB 500Published OPEC fee.
Licence feeTHB 5,000Published after approval.
Opening notificationAt least 30 daysBefore teaching begins.
OPEC establishment & registration
CurrentThe process includes document, land, applicant, buildings, equipment and personnel checks, curriculum approval, licence payment and notification before opening.
Branch and campus permissions
VerifyA group website listing multiple sites is not a substitute for checking the approved school or branch record for each campus.
State / premises interface
VerifyBangkok applications route through OPEC; provincial authorities participate outside Bangkok. Confirm land tenure, use, buildings, fire and life safety for the exact site.
Foreign-staff approval path
CurrentForeign teachers require the appropriate work permit, authorised scope and Non-Immigrant status for application.
Teachers Council authorisation
CurrentThe Provisional Teaching License (P-License) is valid for two years for qualifying applicants. Track it separately from immigration and work permits.
Returns & capital flows · Reviewed to 16 September 2026
Tax & repatriation
Separates licensed school activity from ancillary trading, external services, related-party charges and foreign-exchange rules.
Recent change
MonitorNo school-specific 2026 change was identified that displaces the official treatment below.
Qualifying school profitCIT exemptSubject to official-ruling scope.
Education servicesVAT exemptAncillary activity is differentiated.
General company baseline20% CITFor taxable activity outside exemption.
Corporate income tax
Published treatmentRevenue Department ruling 0706/5380 states that qualifying private-school profit is exempt. The treatment does not extend to every revenue stream around a school.
VAT and ancillary activity
CurrentQualifying education services are VAT exempt. External teaching-management services do not inherit that exemption automatically.
Cross-border payments
VerifyClassify the payment and test treaty eligibility before applying a rate.
| Payment | Published general rate | Qualification |
|---|---|---|
| Dividend | 10% gross | Foreign company not carrying on business in Thailand; verify precise facts. |
| Other income | 15% gross | Subject to income classification and applicable treaty. |
Profit repatriation
CurrentBank of Thailand guidance permits foreign-investment repatriation and underlying payments. Foreign-exchange permission is not a tax exemption.
Transfer pricing
MonitorThailand applies the arm’s-length principle. Official material identifies THB 200 million annual income as the related-party disclosure threshold under the statutory conditions.
School & regulatory change log
Material operator events, reviews and operating implications.
16 Sep 2026
Review
Review
Thailand market audit
Reviewed the agreed markets, current benchmark fees, affiliations and evidence gaps.
Country-edition baseline; not a certified OPEC census.
9 Sep 2026
Acquisition
Acquisition
Taylor’s / St Andrews
Four established campuses moved from Cognita to Taylor’s.
K12 Monitor ↗
K12 Monitor ↗
Operator event, not four openings.
22 Jun 2026
Affiliation
Affiliation
Heathfield / ISP
Heathfield joined International Schools Partnership.
ISP ↗
ISP ↗
Established-school group change.
10 Jun 2026
Statistics
Statistics
OPEC national reference
280 schools, 86,056 students and 19,967 teachers.
OPEC ↗
OPEC ↗
Not the reviewed-register count.
1 Jun 2026
Workforce
Workforce
Foreign-teacher permits
DOE reiterated immigration, permit and authorised-scope requirements.
Active operating control.
2026/27
Fees
Fees
Current fee evidence
Official schedules captured for benchmark records.
Older figures are not rolled forward.
01
Geographic and school scope
Bangkok, Greater Bangkok, statutory EEC with Pattaya visible, Phuket and Chiang Mai. International fee-paying schools only.
02
Discovery and evidence
Prioritise OPEC and Thai regulators, then official school and operator sources. Growth Monitor supports events, not the census.
03
What is counted
Campuses are records. Former names are aliases. Rebrands and acquisitions are not openings.
04
Field-level gaps
Review date: 16 September 2026. Missing information is not estimated. Operator, licence and ownership are separate.
Classification rule
International-school classification
K12 Country Intelligence uses the Thai Office of the Private Education Commission (OPEC) international-school classification as the primary statutory basis for defining the international-school universe.
Schools offering English-medium, bilingual, Cambridge-aligned or other international-style programmes are not automatically classified as international schools for the purposes of this database. Where a school is licensed or classified by OPEC as a Thai private, bilingual or other non-international school, it is excluded from the core international-school database, although it may be referenced as an adjacent competitor where commercially relevant.
Where the exact OPEC school-level record cannot be independently reconciled, the record is marked accordingly rather than inferred from curriculum, accreditation, branding or language of instruction alone.
Data hierarchy
Primary statutory denominator: OPEC international-school classification.
Secondary validation: school/operator sources, ONESQA, ISAT, IB, Cambridge and other recognised accrediting or curriculum bodies.
Reconciliation notes and remaining checks
| Item | Decision / remaining check |
|---|---|
| Complete OPEC census | Reconcile the specified provinces before describing the register as complete. |
| Bangkok vs Greater Bangkok | Keep true province; Nonthaburi and Samut Prakan are not Bangkok province. |
| EEC geography | Keep Chachoengsao, Chon Buri and Rayong distinct; Pattaya is within Chon Buri. |
| Taylor’s / St Andrews | Reconcile each licence holder and any licence transfer or amendment. |
| 2026 launches | Pull OPEC records for Dulwich, SPGS and Wycombe; confirm levels and names. |
| Tuition gaps | Do not estimate any unverified 2026/27 comparator. |
| Ownership | Reconcile licence holder, legal entity, shareholder register and ultimate control. |
| Fee categories | K12 analytical bands, not Thai legal or industry categories. |
| Tax / workforce | Obtain structure-specific advice; permits and Teachers Council authority are separate. |
Core source register
Principal supporting evidence at 16 September 2026.
| Area | Authority | Evidence | Status |
|---|---|---|---|
| National market | OPEC ↗ | 280 schools; 86,056 students; 19,967 teachers. | 10 Jun 2026. |
| Bangkok / regional baseline | OPEC manual ↗ | 276 schools: 125 Bangkok, 151 regional. | 10 Feb 2026; different date. |
| EEC geography | EECO ↗ | Chachoengsao, Chon Buri and Rayong. | Current. |
| Licensing | OPEC ↗ | Establishment process and fees. | Current guidance. |
| School tax | Revenue Department ↗ | Qualifying CIT and VAT treatment. | Structure-specific. |
| Repatriation | Bank of Thailand ↗ | Investment and permitted payments. | Current. |
Independent verification required. This is commercial intelligence, not legal or tax advice. Confirm registration, operation, ownership, fees, capacity and other material facts before use.
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Copyright, permitted use and independent verification
© 2026 K12 International. This is a selected market-intelligence summary, not a complete national census or due-diligence report.
Recipient-only internal evaluation. No redistribution without prior written permission from K12 International. Contact richard@k12-international.com.
All material facts must be checked independently. This is not legal, tax, investment, financial or admissions advice.