Can anyone steer me in the right direction as to what is required for a Thai to register a Sole Proprietorship? How much money is required to register? What kind of taxes can they expect to pay?

The GF has a business paypal account and runs a small online business, and now paypal is requiring the business registration date and registration number, no doubt to share with the authorities. (She didn't leave it as a personal account as it looks less professional when the customer is paying a business and paypal tells them they are about to pay -insert long foreign sounding name here-. )

Sole proprietorship is one of the easiest ways for Thai people to trade legally.

You can register at the business registration department.

No idea of costs but likely very low, with no registered capital requirements etc. Should be easy and very straightforward.

If I remember correctly it can be registered either under her own name or her business name.

Depending on what your line of business is it is not even required to register, just pay the taxes.

Sole proprietors are taxed according to the progressive personnel income tax levels.

govern_tax_1__Revised__1_.xls

Take a look at the above list and see if your wife's line of business is listed in there. If so, she just declares her gross sales, the revenue department will deduct the percentage allowed as per the above list (usually between 70 and 85%), and on the remainder she will be taxed the same any employee will be taxed in Thailand.

Personal income is taxed as per on this webpage (revenue department).

If her line of business is not on the list, she will have to prove all her income/expenses with actual invoices/receipts.

If you so wish you can work with actual expenses for all the listed trades, but this is usually not beneficial.

Anybody grossing more then 1.2 million Baht/year will also have to register for VAT.

Thanks very much. She sells a book online. Do you think that qualifies as no. 7 "literary production"

The office where sole proprietorships are registered is called OrBorTor Changwat. The cost is very little.