Thailand VAT Rates 2026
Thailand (ประเทศไทย (Prathet Thai)) levies Value Added Tax as ภาษีมูลค่าเพิ่ม (VAT). The standard rate is 7%, applied to most goods and services. Thailand applies a single flat rate with no reduced rates.
Thailand has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The Thai VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
Rate update
Thailand's VAT rate is 7% (reduced from the statutory 10% since 1997, renewed annually). Exported goods, certain agricultural products, and financial services are exempt or zero-rated. The Revenue Department administers VAT.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 7% | Most goods and services |
| Zero-rated | 0% | Exports, international transport services |
Registration and filing
| Registration threshold | THB 1,800,000Annual turnover (~USD 50,000) |
| Tax authority | Revenue Department (กรมสรรพากร) |
| Filing frequency | Monthly returns (form PP.30), due by the 15th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/TH endpoint to get Thailand data programmatically. Responses are cached for 24 hours.
curl https://www.taxid.dev/api/v1/rates/TH
# No authentication required for rate lookups
# Response:
# { "country_code": "TH", "tax_type": "vat",
# "standard_rate": 7, "reduced_rates": [],
# "currency": "THB", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B sales to Thailand, validate the customer's เลขประจำตัวผู้เสียภาษี first — a verified registration is typically required for correct invoicing and zero-rated exports. For B2C, charge the Thailand VAT rate where registration rules require it.
// 1. Validate the customer's Thailand tax ID
const check = await fetch(
'https://www.taxid.dev/api/v1/validate/TH/CUSTOMER_TAX_ID',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Thailand VAT rates (no auth required)
const rates = await fetch('https://www.taxid.dev/api/v1/rates/TH').then(r => r.json());
// → { standard_rate: 7, reduced_rates: [] }
// 3. Apply the correct treatment for your supply
applyRate(check.valid && isB2BExport ? 0 : rates.standard_rate);About Thailand VAT
Thailand's VAT has a statutory rate of 10%, but a "temporary" reduction to 7% — first granted during the 1997 Asian financial crisis — has been renewed by royal decree every year for nearly three decades, making the 7% rate one of tax policy's most durable temporary measures. Foreign e-service providers above THB 1.8 million in Thai B2C sales must register under the VES regime introduced in 2021. Exports and international transport are zero-rated rather than exempt, preserving input credits.
VAT in Thailand is administered by the Revenue Department (กรมสรรพากร). Before applying any zero-rate or exemption to a Thailand business customer, validate their registration first.
Sources: PwC Worldwide Tax Summaries · Revenue Department Thailand (accessed Jun 2026)
Rate history
- 1992VAT introduced at 7%, statutory rate 10%
- 1997Rate cut back to 7% during the Asian financial crisis — renewed by decree ever since
Frequently asked questions
What is the VAT rate in Thailand in 2026?
7% — the statutory 10% rate has been held at 7% by annually renewed decree since 1997.
Will Thailand's VAT go back to 10%?
The 10% statutory rate would apply automatically if the annual decree lapsed, but every government since 1997 has renewed the 7% reduction.
Related concepts and guides: