Thailand — Value-added tax (VAT)
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Thailand's general VAT rate is 7%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Thai Revenue Department (http://www.rd.go.th) in Bangkok.
Thailand is a member of the Association of Southeast Asian Nations (ASEAN) trading bloc, which may affect international VAT collection and regulations.
Thailand's consumption tax is called the Value-added tax (VAT), which was introduced in January 1992.
Thailand VAT rates for 2023
- 7% (increase expected after 30 September 2016)
- Zero-rated and exempt
Thailand VAT number format
Businesses in Thailand that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Thai Revenue Department, and will follow a certain format. The VAT number format is Same as tax identification number.
Thailand VAT return periods
Businesses in Thailand that are required to collect tax from consumers must file regular tax returns with the Thai Revenue Department in Bangkok. Thailand's VAT return periods are:
Thailand Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Thailand are required to start collecting and remitting tax.
- Annual revenue of THB1,800,000
No (unless the non-established
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Thailand, taxation of a non-established business is: business is registered for VAT in
Thailand as a result of carrying
on a business either in its own
right or through an agent)
Thailand VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Thailand VAT refund program, more info can be obtained from the Thai Revenue Department.
Thailand Tax Sources & Citations
- EN: Thailand Value Added Tax
- RU: НДС
- CN: 增值税
- Thailand Thai Revenue Department (1)
- Ernst & Young global VAT tax study, Thailand (updated 2023)
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