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.
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: