Thailand Value added tax (standard rate)
Thailand Value added tax (standard rate) is 7 percent, in force since 1 Oct 2026, cited to Royal Decree issued under the Revenue Code governing the reduction of the value added tax. Last checked against the official source on 19 Oct 2026.
Official source: Royal Decree issued under the Revenue Code governing the reduction of the value added tax rate (No. 807) B.E · Last checked 2026-10-19 · source fingerprint
Standard VAT rate on the sale of goods, provision of services and imports, inclusive of the local (municipal) tax collected together with VAT.
| Current value | 7 percent |
|---|---|
| In force from | 2026-10-01 |
| In force until | 2027-09-30 |
| Official source | Royal Decree issued under the Revenue Code governing the reduction of the value added tax rate (No. 807) B.E. 2569, given 20 August 2569 (2026), in force 1 October 2026 (Article 2); Article 3 replaces Article 4 of Decree No. 646 B.E. 2560: VAT under section 80 is reduced and collected at 6.3% for liabilities arising from 1 October 2017 to 30 September 2027 |
| Last verified | 2026-10-19 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
CRITICAL NUANCE, routinely reported wrongly: 7% is NOT the statutory rate. Section 80 of the Revenue Code sets VAT at 10%. Royal Decree (No. 646) B.E. 2560 reduces the section 80 rate to 6.3%; the local (municipal) tax levied together with VAT at one-ninth of the VAT amount brings the total borne by the buyer to exactly 7.0%. That reduction is temporary and has been renewed by Royal Decree roughly annually since 1999. Decree No. 807 (Article 2: in force from 1 October 2026) extends the reduction to 30 September 2027; the Revenue Department's new-law list records it on 24 August 2026 as 'extension of the VAT rate reduction to 30 September 2027, amending No. 646'. It replaces the earlier extension by Decree No. 799 (1 October 2025 to 30 September 2026), so effective_to is served as 2027-09-30. If no new Royal Decree is issued before 1 October 2027 the rate reverts by operation of law to the statutory 10% under section 80. Re-check this series in September 2027. Access note: rd.go.th serves decrees as scanned/embedded-font PDFs whose extracted text is scrambled by a non-standard font encoding; the Thai Royal Gazette header block (volume/part/date) extracts cleanly and was used to verify the citation.
Earlier values
| From | Value | Source |
|---|---|---|
| 2025-10-01 | 7 | Royal Decree issued under the Revenue Code governing the… |
| 2024-10-01 | 7 | Royal Decree issued under the Revenue Code governing the… |
| 2023-10-01 | 7 | Royal Decree issued under the Revenue Code governing the… |
| 2017-10-01 | 7 | Royal Decree issued under the Revenue Code governing the… |
Get it programmatically
curl https://asiaref.dev/v1/th/vat
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Other Thailand series: Policy interest rate · Statutory default interest (ดอกเบี้ยผิดนัด) · 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 · Tax filing deadlines
The same figure elsewhere: Türkiye · United Arab Emirates · Uzbekistan · Vietnam · Bahrain · all 28