Thailand Tax filing deadlines
Thailand Tax filing deadlines: 3 deadline rules held, cited to 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: The Revenue Department. Last checked against the official source on 13 Oct 2026.
Official source: 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: The Revenue · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Thailand for VAT/GST returns and payments, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 3 deadline rules |
|---|---|
| In force from | — |
| Official source | 3 rules, each cited to its own official source; series-level citation is the first VAT rule's: The Revenue Department - Value Added Tax |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/th/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/th/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/th/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return and payment (P.P.30) VAT-registered operators | monthly | 15th day of the following month | source silent; not moved, flagged | The Revenue Department - Value Added Tax “Tax return filing and payment of tax for any tax month shall be made within the 15 day of the following month” | 2026-10-13 |
| Corporate income tax | Annual corporate income tax return and payment (P.N.D.50) Companies and juristic partnerships | annual | 150 days after the period ends | source silent; not moved, flagged | The Revenue Department - Corporate Income Tax “within one hundred and fifty (150) days from the closing date of their accounting periods” | 2026-10-13 |
| Corporate income tax | Half-year estimated corporate income tax (P.N.D.51) Companies and juristic partnerships with a 12-month accounting period | annual | last day of month 8 of the tax year | source silent; not moved, flagged | The Revenue Department - Corporate Income Tax “pay half of the estimated tax amount within two months after the end of the first six months of its accounting period” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | VAT return and payment (P.P.30) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-15 | VAT return and payment (P.P.30) | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-12-15 | VAT return and payment (P.P.30) | 2026-11-01 – 2026-11-30 | — |
| 2027-01-15 | VAT return and payment (P.P.30) | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
Not covered here
We hold no verified rule for these taxes in TH. Each reason is given; where a deadline exists but its source could not be verified, we hold none rather than guess.
- PAYE / payroll withholding: Revenue Code s.52 (rd.go.th/5937.html) states remittance 'within 7 days from the date of payment', which is per-payment and not period-based; the 7-days-after-month-end practice for P.N.D.1 appears only in rd.go.th PDFs with no text layer, so it could not be anchored.
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Other Thailand series: Policy interest rate · Statutory default interest (ดอกเบี้ยผิดนัด) · Value added tax (standard rate) · VAT registration threshold · Minimum wage · Public holidays · Consumer price index / inflation · Corporate income tax (standard rate) · Withholding tax rates · Personal income tax (progressive bands) · Statutory social-insurance contributions
The same figure elsewhere: Türkiye · United Arab Emirates · Bahrain · China · India · all 16