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Bangkok · Chief Technology Officer

Fractional CTO in Bangkok

Most companies buying a fractional CTO already have developers. What they lack is someone who can tell them whether the architecture will survive the next order of magnitude, whether the team is right, and whether the roadmap is honest.

Severance runs to 400 days of uncapped wages while employer social cost is capped at THB 10,500 a year. A bad executive hire is cheap to carry and ruinous to exit.

What they deliver

  • Architecture and platform review, with a costed remediation plan
  • Technical due diligence, on either side of a transaction
  • Engineering team structure, hiring and vendor management
  • Security posture, data protection and disaster recovery
  • Build versus buy decisions and roadmap prioritisation
  • Mentoring a lead engineer toward the permanent role

Signals you need one

  • Your outsourced development partner is no longer answerable to anyone technical
  • A buyer or investor has asked for technical due diligence
  • Delivery is slowing and you cannot tell whether it is the team or the codebase
  • You are about to make an expensive platform decision
  • Security or data protection obligations have overtaken your capability

The Bangkok numbers

Fractional, per monthTHB 120,000–350,000/month (USD 3,700–10,700), typically THB 150,000–250,000 at two days a week. Advisory-only mandates — a monthly board pack and a call — run THB 50,000–90,000.
Full-time, all-inBase THB 250,000–450,000/month for a Bangkok CFO or COO. All-in with 13th month, bonus, medical and car allowance: THB 4.5m–8.0m a year, roughly USD 138,000–245,000.
Employer on-costsSocial Security Fund 5% employer, but the contribution base is capped at THB 15,000/month — a maximum of THB 875/month, or THB 10,500 a year, per employee. Workmen’s Compensation adds 0.2–1.0% on a capped base. At CFO salaries the employer load is effectively nil.
SeveranceLabour Protection Act s.118: 30 days’ wages at 120 days’ service, 90 at one year, 180 at three, 240 at six, 300 at ten, and 400 days — about 13.3 months — at twenty years. No wage cap. Payment in lieu of notice on top, and restructuring terminations can reach 360 days.
Work permitsA foreign executive physically working in Thailand needs a Non-Immigrant B visa and a work permit, backed by THB 2m of registered capital and four Thai employees per foreigner. The practical structures are an offshore company-to-company consultancy delivered from outside Thailand (15% withholding, reducible by treaty), an LTR or SMART visa, or the fifteen-day notification for discrete on-site work.

The full Bangkok picture — tax, regulation and market context →

What governs this in Thailand

Foreign Business Act B.E. 2542

A company more than 49% foreign-held is a "foreigner". List 3 item 21 captures consulting, so a foreign-owned advisory entity billing a Thai client from inside Thailand needs a Foreign Business Licence. Nominee shareholding is criminal — up to three years and THB 1m.

BOI promotion

Exempts from FBA licensing and eases work permits, but since 1 October 2025 imposes minimum salaries: THB 150,000/month for executives, THB 75,000 for managers, plus a 70% Thai-staff rule for larger manufacturers.

International Business Centre (IBC)

Corporate tax of 8%, 5% or 3% depending on local spend, THB 10m paid-up capital and ten skilled employees. Expatriate employees get a flat 15% personal income tax instead of the 35% top rate.

Mandatory statutory audit

Every Thai limited company must file audited financial statements regardless of size or dormancy. Directors are personally liable for fines, and three consecutive years of non-filing triggers strike-off. Even five-person firms already buy external finance expertise.

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