Thailand VAT rate
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 | 2025-10-01 |
| In force until | 2026-09-30 |
| Official source | Royal Decree issued under the Revenue Code governing the reduction of the value added tax rate (No. 799) B.E. 2568, published in the Royal Gazette Vol. 142, Part 59 Kor, 14 September 2025; amending Royal Decree (No. 646) B.E. 2560 as previously extended by Royal Decree (No. 790) B.E. 2567 |
| Last verified | 2026-07-20 |
| 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. 799 (Article 2: in force from 1 October 2025) extends the reduction to 30 September 2026. As at last_confirmed (20 July 2026) NO further extension had been enacted or published in the Royal Gazette, so effective_to is served as 2026-09-30. If no new Royal Decree is issued before 1 October 2026 the rate reverts by operation of law to the statutory 10% under section 80 (9% plus one-ninth local tax = 10.0% total). Historically every expiry has been extended, usually via a cabinet resolution in August/September followed by gazette publication days later, but a cabinet resolution alone does not change the rate — only the gazetted decree does. Re-check this series in September 2026. 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 |
|---|---|---|
| 2017-10-01 | 7 | Royal Decree issued under the Revenue Code governing the red |
| 2023-10-01 | 7 | Royal Decree issued under the Revenue Code governing the red |
| 2024-10-01 | 7 | Royal Decree issued under the Revenue Code governing the red |
Get it programmatically
curl https://asiaref.dev/v1/th/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/th/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/th/vatOther Thailand series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates