Short answer
Opening a clinic in Thailand requires two licences under the Medical Facilities Act B.E. 2541 (1998): one to operate the facility, for the owner, and one to manage it, for the licensed practitioner in charge. Clinic treatment is VAT-exempt, so the 7% VAT paid on equipment, fit-out and software cannot be reclaimed. Have patient records with consent, receipts, and drug stock tracked by lot and expiry running before the first patient.
What do you need to open a clinic in Thailand?
Two licences under the Medical Facilities Act B.E. 2541 (1998). The first, the licence to operate a medical facility, goes to the owner of the business. The second, the licence to manage a medical facility, goes to the licensed practitioner who runs the clinic day to day: a physician, dentist, physiotherapist or other professional, depending on the type of clinic. You need both before you see a patient.
Once the licences are in hand, three things catch new owners out. VAT: medical treatment by a licensed facility is exempt, so the clinic cannot reclaim input VAT, and the 7% on equipment, fit-out and software becomes a real cost. Withholding tax on doctor fees: how you withhold depends on whether the doctor is your employee or practises at your premises in their own name. Patient data: the PDPA treats health information as sensitive data, with stricter rules than ordinary customer records.
This is a general guide, not legal or tax advice for your situation. Before acting on anything that affects your licence or your tax position, confirm it with your accountant, the Department of Health Service Support (HSS) or the provincial public health office where you will apply.
What is the difference between the two clinic licences?
Section 16 of the Act prohibits operating a medical facility without a licence, and Section 24 prohibits managing one without a licence. Breaching either carries up to five years in prison, a fine of up to 100,000 baht, or both, under Section 57.
Under Section 27 the licensee, the manager and the practitioner can be the same person, so a doctor opening their own clinic can hold both licences. An owner who is not a licensed practitioner can hold the operating licence but must bring in a qualified practitioner to hold the management licence.
Advertising is regulated too. Under Section 38, a licensee who wants to advertise the clinic's name, location or services must have the wording, sound or images approved first. If you plan to run ads from opening day, build the approval into your timeline.
| Licence to operate a medical facility | Licence to manage a medical facility | |
|---|---|---|
| Section | Section 16 | Section 24 |
| Issued to | The owner, either an individual or a juristic person | The licensed practitioner in charge of the clinic |
| Main requirements | At least 20 years old, resident in Thailand, not bankrupt, and none of the other disqualifications in Section 17. For a juristic person, its manager or representative must meet the same conditions | A practitioner licensed in the clinic's field, not already managing two facilities, and able to supervise the clinic closely (Section 25) |
| Valid until | The end of the tenth calendar year after the year of issue (Section 19) | The end of the second calendar year after the year of issue (Section 28) |
| Fee in the HSS citizen's manual | 1,000 baht for a clinic with no overnight beds | 250 baht |
Who can run each type of clinic?
It depends on the clinic type. Clause 3 of the 2015 Ministerial Regulation on professions and numbers of practitioners in medical facilities requires each type of clinic to have at least one practitioner of the matching profession on duty for the whole of its opening hours. The manager must also be a licensed practitioner of the kind the regulations specify for that clinic (Section 25).
There is no separate licence category for aesthetic clinics. HSS classes aesthetic services under medical clinics and specialist medical clinics, so the manager must be a physician with a medical licence. A doctor who advertises expertise in aesthetics or dermatology needs a board certificate or approval from the Medical Council; HSS treats a claim of expertise without one as false advertising.
Spas and massage shops, including beauty massage, fall under a different law, the Health Establishments Act B.E. 2559 (2016). Anything that counts as a medical procedure, such as Botox or filler injections, has to happen in a licensed medical clinic and be performed by a doctor.
| Clinic type | Practitioner who must be on duty whenever it is open |
|---|---|
| Medical clinic, including aesthetic clinics | Licensed physician |
| Dental clinic | Licensed dentist |
| Nursing and midwifery clinic | First-class registered nurse and midwife, or first-class registered nurse |
| Physiotherapy clinic | Licensed physiotherapist |
| Medical technology clinic | Licensed medical technologist |
| Thai traditional medicine clinic | Licensed Thai traditional medicine or applied Thai traditional medicine practitioner |
| Healing arts clinic, for example Traditional Chinese Medicine | Practitioner licensed in that branch of the healing arts, such as Chinese medicine |
| Specialist clinic | Practitioner licensed in that specialty |
| Polyclinic | Practitioners of every licensed profession it offers |
Where do you apply, and how long does it take?
In Bangkok, apply to HSS at its one-stop business service centre on the ground floor of the HSS building at the Ministry of Public Health, or online through Biz Portal. Outside Bangkok, contact the consumer protection unit of the provincial public health office where the clinic will be.
Section 18 lists five things the authority must see before it issues the licence: an approved establishment plan, premises that meet the ministerial standards, the required equipment and medical supplies, the required number of practitioners, and a clinic name that follows the rules. In practice that means checking the premises rules before you sign a lease or commission a fit-out, not after.
On timing, the HSS citizen's manual for licensing a clinic gives a total of two months: one day to check documents, 60 days for review and site inspection, five days for signature and one day to notify the result. That clock starts once your documents are complete, and any corrections to the paperwork or the premises add to it. Provincial offices may run their own sub-steps, so ask the office you will apply to.
Should the clinic be in your own name or a company, and what else must you register?
The Act lets either an individual or a juristic person hold the operating licence; for a company, Section 17 applies the same personal requirements to its manager or representative. So the choice is mostly about tax and liability, not licensing. One consequence shows up immediately: your withholding duty on doctor fees, covered below. Settle the structure with your accountant before you apply, because the VAT exemption attaches to the licensed facility, so the entity that collects fees from patients should be the licensee.
If you have even one employee, you must register as an employer and register your staff with the Social Security Office within 30 days of taking them on, using form SPS 1-01 for the employer. Each new hire after that must be reported within 30 days as well.
As for VAT registration, a clinic providing only medical treatment does not need to register and in fact cannot, as the next section explains.
Do clinics in Thailand pay VAT?
Mostly not. Section 81(1)(ญ) of the Revenue Code exempts "medical treatment services of a medical facility under the law on medical facilities". A licensed clinic treating patients at the premises named on its licence does not charge VAT. Do not confuse it with the neighbouring sub-clause (ฌ), which exempts the healing arts and other regulated professions practised by individuals, not facilities.
A common mistake is registering for VAT anyway in the hope of reclaiming input tax. That is not allowed. Section 81/3 permits voluntary registration only for certain exempt activities, and medical treatment is not one of them. In ruling Kor Kor 0702/6973 of 7 September 2018, the Revenue Department looked at a doctor who had registered his clinic for VAT on advice he had been given. It found he had neither the duty nor the right to register, had to deregister, and was liable for issuing tax invoices without the right to do so: the tax shortfall, surcharges, penalties and a criminal fine.
The exemption covers treatment only. Products sold to the public without an examination, such as cosmetics or supplements, and spa or massage services that are not medical procedures, are not exempt. If that income passes 1.8 million baht a year, the clinic must register for VAT on it, and then apportion input tax between its taxable and exempt activities under Section 82/6. Aesthetic clinics meet this most often, because the line between treatment and retail can be thin. Which side a given service falls on depends on the facts, so ask your accountant before you set prices.
Why is VAT on equipment, fit-out and software a real cost for a clinic?
A VAT-registered business offsets the VAT it pays against the VAT it charges, so the 7% largely washes out. A clinic that is not registered cannot offset anything. Every baht of VAT it pays is money gone.
An example: a clinic buys a laser at 1,500,000 baht before VAT. The invoice is 1,605,000 baht. An ordinary company would reclaim the 105,000; the clinic cannot. The same applies to the fit-out, equipment, drugs, supplies and any monthly software fee that carries VAT.
Rent is the exception. Rent of immovable property is itself VAT-exempt under Section 81(1)(ต), so the rent has no VAT on it, but service charges billed separately by a mall or building usually do. Ask for an invoice that separates the two before you sign.
The practical rule: always compare prices with VAT included. To a clinic, a supplier quoting ex-VAT prices looks 7% cheaper than it really is.
How is withholding tax on doctor fees (DF) handled?
It depends on how the doctor works with the clinic. Revenue Department ruling Kor Kor 0702/1703 of 4 March 2010 draws the line. Pay that arises from employment is income under Section 40(1), even though the work is medical. Where a doctor contracts to use the clinic's premises and equipment to treat patients in their own name, and a written agreement splits the fees with the clinic, the income is from an independent profession under Section 40(6), even if the clinic collects the fee on the doctor's behalf.
The two are withheld differently. For Section 40(1) income, the clinic withholds as it would on salary and files PND 1. For Section 40(6) income paid by a company, partnership or other juristic person, Revenue Department Order Tor Por 4/2528, clause 7, requires 3% withholding, filed on PND 3. If the clinic is owned by an individual, the withholding duty is different; confirm it with your accountant.
The same ruling notes that for Section 40(6) income, the doctor's income is the full fee collected from the patient, not only what remains after the clinic's share. Write each doctor's arrangement down from the start, and make sure your fee system can record both kinds.
What does the PDPA require for patient data from day one?
Health information is sensitive data under Section 26 of the Personal Data Protection Act B.E. 2562 (2019). The general rule is explicit consent before collection, but Section 26(5)(a) allows it without consent where it is needed for medical diagnosis and treatment. Recording a history in order to treat is therefore fine. Anything beyond treatment, such as posting before-and-after photos or sending promotions, should have its own consent, with a record of when the patient agreed and to which wording.
If data leaks, Section 37(4) requires you to notify the Office of the Personal Data Protection Committee within 72 hours of becoming aware of it, unless the breach is unlikely to affect anyone's rights. If you cannot say who opened which patient's file and when, assessing a breach inside 72 hours is close to impossible.
On data protection officers, Section 41(3) requires one where a controller's core activity is collecting, using or disclosing Section 26 data. How far that reaches for a small clinic is still debated, so ask a legal adviser about your case.
Which systems does a new clinic need, and in what order?
Start with what the law and the money require, then add convenience. Patient records and consent come first, because the first patient needs them. Then receipts, which must be ordinary receipts, not tax invoices, if the clinic is not VAT-registered. Then drug and supply stock tracked by lot and expiry date. Appointments come after that.
Doctor-fee calculation can wait until you take on a second doctor, but it must be ready before the first payout, because withholding tax is filed monthly. Daily revenue, revenue per doctor and receivables reports belong in the first month, since they are the only figures that tell you whether the clinic will make it.
The table compares the three routes new clinics actually take. None wins every row. A single-doctor clinic that has just opened can manage on paper or a spreadsheet for a while. If you already know you will employ doctors or open a second branch, starting on a proper system costs less than migrating later.
| Paper / spreadsheet | Packaged clinic software | Custom-built system | |
|---|---|---|---|
| Ready to use | Today | Same day to a few days | Weeks to months |
| Up-front cost | Almost none | A monthly or yearly subscription | A build cost, then yearly maintenance |
| Patient records and consent | Hard to search, easy to copy, no proof of who looked | Structured for you, usually with access logging | Designed to your specification |
| Receipts and tax reports | Manual, with risk of duplicate numbers and the wrong document type | Documents and tax reports from the system | You build them and keep up with tax changes yourself |
| Stock by lot and expiry | Possible if someone maintains the file daily | In many products; ask to see it before buying | Built exactly as you need |
| Doctor fees and withholding | Spreadsheet formulas that break as rules get complex | In some tiers; test it with real figures | Any rule you can define |
| Second branch | Separate files, totals merged by hand | Depends on whether the product supports branches | Must be designed in from the start |
| Best for | A single doctor with a modest patient list | Most clinics that work the way clinics usually work | Clinics or chains whose process is unusual enough that no package fits |
| Where SyncEdge fits | Moving to SyncEdge Clinic later? Your Excel or CSV files import free | SyncEdge Clinic is one of these: from ฿990 a month with VAT included, and a 2-month free trial | Commissioned software is SyncEdge's main business |
What applies to a clinic like mine? Four example scenarios
These four scenarios are illustrative composites, not real clinics, and they are not legal or tax advice for your case. Find the row closest to your plans, then read the matching sections above in full. Confirm anything that affects your licence or your money with your accountant and with HSS or your provincial public health office.
| The situation | Licences and who manages | Tax points | Systems to set up first | |
|---|---|---|---|---|
| A doctor opening their own clinic | A physician opens a small general medical clinic in their own name and sees every patient personally. | The doctor can hold both the operating and the management licence (Section 27). On any day the doctor is away, another physician must be on duty, because a physician has to be present whenever the clinic is open. | Treatment is VAT-exempt under Section 81(1)(ญ), and the clinic cannot register for VAT to reclaim input tax. VAT on equipment and fit-out is therefore a real cost. | Patient records and consent, ordinary receipts, and drug stock by lot and expiry. Paper or a spreadsheet can carry a clinic like this for a while. |
| An investor opening an aesthetic clinic as a company | A non-doctor sets up a company to run an aesthetic clinic, pays doctors a fee (DF) per procedure, and sells skincare over the counter. | The company can hold the operating licence, but the manager must be a physician, since HSS classes aesthetic services as medical clinic work. Any advertising needs its wording or images approved under Section 38 first. | If doctors practise in their own name (Section 40(6) income), the company withholds 3% and files PND 3. Skincare sold without an examination is not VAT-exempt, and above 1.8 million baht a year of such sales the clinic must register for VAT; have your accountant confirm which items fall on which side. | A written arrangement with each doctor, fee calculation ready before the first payout, receipts that separate treatment from retail, and separate consent before posting before-and-after photos. |
| A Thai traditional medicine clinic | A clinic that examines patients and dispenses herbal medicine, and wants to sell herbal products or open a separate massage service too. | The manager, and whoever is on duty while the clinic is open, must be a licensed Thai traditional or applied Thai traditional medicine practitioner. A separate health massage shop falls under a different law, the Health Establishments Act B.E. 2559. | Treatment by the licensed clinic is VAT-exempt; massage that is not a medical procedure, and herbal products sold without an examination, are not. Ask your accountant which services count as treatment before you set prices. | Patient records and consent, receipts that separate treatment from products and massage, and herbal medicine stock by lot and expiry. |
| A dental clinic planning a second branch | A dental clinic with two dentists paid by DF, planning to open a second branch. | The manager must be a dentist who is not already managing two facilities and can supervise closely (Section 25), so name the manager and the on-duty dentist for the new branch before you apply. Check the steps for the new branch with HSS or your provincial public health office. | Where a dentist practises in their own name, their income is the full fee collected from the patient, not only what is left after the clinic's share. A company clinic withholds 3% and files PND 3; if the clinic is owned by an individual, confirm the withholding duty with your accountant. | A fee system that records both employed and own-name dentists and handles more than one branch from the start, because starting on a proper system costs less than migrating later. |
Excel, other clinic software, or SyncEdge Clinic for a new clinic?
Excel can carry a very small clinic through its first weeks: one doctor, a short patient list, someone who keeps the file current. It runs out when you need to show who opened a patient's record, pay a second doctor's fees with withholding tax, or know which lot of a drug expires next month. At that point you are choosing clinic software, and SyncEdge Clinic is one option.
Other clinic software may suit some clinics better. If you need SMS appointment reminders, LINE OA integration or patients booking themselves online, SyncEdge Clinic does not offer those today. In the table, our price row uses only our published prices; other vendors' prices vary, so we point you to the pricing guide rather than guess.
| Excel or paper | Other clinic software | SyncEdge Clinic | |
|---|---|---|---|
| Patient records and consent | Manageable with few patients, but hard to search, with no record of who looked | In almost every product; check that consent is stored with the exact wording the patient agreed to | Patient records with PDPA consent versioned by wording |
| Receipts and doctor fees (DF) | Receipts from a template, doctor fees from spreadsheet formulas | Receipts are standard; fee rules and withholding vary by product and tier | Receipts, tax invoices and WHT certificates on every tier; fee rules with withholding tax from Starter |
| Drug and supply stock by lot and expiry | Possible if someone updates the file every day | In many products; ask to watch a real dispense and see which lot it takes | Lot- and expiry-tracked stock with a full movement ledger |
| Reports | Whatever summaries you build yourself | Varies; ask for a sample daily revenue report before you buy | Daily revenue, receivables aging and PND 3 / PND 53 on every tier; per-doctor P&L from Starter |
| PDPA controls and data location | No record of who opened a file, easy to copy, stored wherever your computer or cloud drive is | Most keep an access log; ask whether it can be edited and which country the data sits in | Immutable, searchable audit trail; sensitive fields such as national ID and medical notes encrypted; hosted in Thailand |
| SMS, LINE OA and patient self-booking | No | Some products offer them; if your clinic depends on them, another product may fit better | Not offered today |
| Price, VAT included | Almost nothing up front | Varies by vendor; see our clinic software pricing guide | Solo ฿990 a month (5 users, 1 location), Starter ฿2,490 (20 users), Pro ฿5,990 (unlimited locations, 20 users each); Enterprise quoted separately |
| Trying before you pay | Nothing to sign up for | Ask the vendor whether there is a demo or trial | 2-month free trial, self-serve signup on the web, no credit card; Excel or CSV import at no charge |
Where SyncEdge Clinic helps, and where it does not
We build SyncEdge Clinic, packaged clinic software designed around Thai clinic workflows. It supports general medical, dental, aesthetic and Traditional Chinese Medicine clinics; Thai traditional medicine and physiotherapy clinics use the standard clinical workbench. Data is hosted in Thailand. PDPA consent is versioned and there is an immutable audit trail. Stock is tracked by lot and expiry, and the system produces PND 3 and PND 53 reports.
Prices include 7% VAT, so the figure you see is what a clinic actually pays. Solo is ฿990 a month for 5 users at one location. Starter is ฿2,490 a month for 20 users and adds doctor-fee rules with withholding tax. Pro is ฿5,990 a month for unlimited locations with 20 users per location. You can sign up yourself at clinic.syncedge.tech/register, the 2-month trial needs no credit card, and importing existing Excel or CSV data costs nothing.
What it does not have today: patient self-booking, LINE OA integration or SMS. If any of those is central to how your clinic works, count it when you compare. And if your process is unusual enough that no packaged system fits, commissioned software is our main business, and we will tell you plainly which case you are.
Before you open the doors
- Choose the clinic type, and make sure a practitioner of that profession can be on duty for all opening hours
- Decide who holds the operating licence and who is the manager before you start the paperwork
- Check the premises rules with HSS or the provincial public health office before signing a lease or starting the fit-out
- Allow at least two months from complete documents, and see no patients until both licences are issued
- Have your accountant confirm which services and products are VAT-exempt, and do not register for VAT on treatment
- Put every doctor's arrangement in writing, employee or own-name practice, and set up withholding to match
- Register as an employer with the Social Security Office within 30 days of hiring your first employee
- Have patient records, PDPA consent, receipts and stock running before the first patient arrives
Frequently asked questions
What do I need to open a clinic in Thailand?
Two licences under the Medical Facilities Act B.E. 2541: a licence to operate a medical facility for the owner, and a licence to manage a medical facility for the licensed practitioner in charge. The premises, equipment and practitioners must meet the ministerial regulations. If you employ staff, register with Social Security within 30 days, and have patient records, receipts and stock tracking ready before opening day.
Can someone who is not a doctor open a clinic?
Yes. A non-practitioner can hold the licence to operate a medical facility if they are at least 20, resident in Thailand and free of the disqualifications in Section 17. The clinic still needs a practitioner of the matching profession as its licensed manager, and a practitioner on duty for all of its opening hours.
What qualifications do you need to open an aesthetic clinic?
The manager of an aesthetic clinic must be a physician with a medical licence, because HSS classes aesthetic services under medical clinics. Procedures such as Botox and fillers must be performed by a doctor in a licensed facility. To advertise expertise in aesthetics or dermatology, the doctor needs a board certificate or Medical Council approval. A non-doctor can own the clinic, but a doctor must manage it.
Who can run a Thai traditional medicine, Chinese medicine, physiotherapy or nursing clinic?
A practitioner licensed in the matching field. A Thai traditional medicine clinic needs a licensed Thai traditional or applied Thai traditional medicine practitioner. A Chinese medicine clinic is a healing arts clinic and needs a practitioner licensed in Chinese medicine. Physiotherapy clinics need a licensed physiotherapist, nursing and midwifery clinics a first-class registered nurse, and medical technology clinics a licensed medical technologist. Every type applies for the same two licences.
Do clinics in Thailand have to charge VAT?
Not on treatment. Medical treatment by a licensed facility is exempt under Section 81(1)(ญ) of the Revenue Code, and a clinic cannot voluntarily register for VAT on that treatment, so it cannot reclaim input VAT either. Products or services that are not treatment, such as cosmetics sold without an examination, are not exempt; if that income exceeds 1.8 million baht a year, the clinic must register for VAT on it.
How long does it take to get a clinic licence?
The HSS citizen's manual gives two months from the day your documents are complete, most of it the 60-day review and site inspection. Corrections to documents or premises add time. The manual lists fees of 1,000 baht for the clinic operating licence and 250 baht for the management licence. Outside Bangkok, check the steps with the provincial public health office.