Thailand VAT Guide for 2026: Rates, Registration & Compliance
Thailand's VAT rate is 7%. Learn the THB 1.8M registration threshold, the e-service VAT rules for foreign digital providers, and monthly filing requirements.
Last updated
Key Takeaways
Thailand's VAT has a statutory rate of 10%, currently reduced to 7% through September 30, 2027, with exports zero-rated. A business registers once annual turnover reaches THB 1.8 million; non-resident providers of electronic services and platforms serving Thai non-VAT-registered customers register once income from those services exceeds the same THB 1.8 million threshold. Basic groceries, healthcare, education, and residential leasing are exempt; SaaS, apps, and streaming are taxable at the current 7% rate.
Taxability Snapshot
SaaS
Taxable (7%)
Digital Goods
Taxable
Groceries
Exempt
Sales Tax Rates
Thailand's Value-Added Tax (VAT) has a statutory rate of 10%, currently reduced to 7% through 30 September 2027. Exports are zero-rated, and basic groceries, healthcare, education, and residential-property leasing are exempt. The Revenue Department administers it, with a dedicated VAT for Electronic Service (VES) system for non-resident digital providers [1][2].
Rate | Applies to |
|---|---|
Standard 7% | Most goods and services (reduced rate, to 30 Sep 2027) |
Zero 0% | Exports; international transport and services |
Exempt | Basic groceries, healthcare, education, property leasing, e-books |
For more detail, see our APAC VAT guides.
The 7% rate is a reduction from the statutory 10% granted by royal decree; the latest extension, approved by the Cabinet on 27 July 2026, runs to 30 September 2027, after which VAT is scheduled to revert to 10% unless extended again.
Registration & nexus threshold
Thailand uses a VAT registration threshold, not US-style economic nexus. A business must register once annual turnover reaches THB 1.8 million [1]. Non-resident providers of electronic services and electronic platforms serving Thai non-VAT-registered customers must register once income from those services exceeds THB 1.8 million a year, then charge 7% [2][3]. Non-resident e-service filers account for output VAT without input-tax deduction and cannot issue tax invoices. B2B sales to Thai VAT registrants are handled by the customer under reverse charge. Registration steps are in the How to Register section.
Filing frequency & deadlines
Non-resident VES filers file monthly on Form P.P.30.9, filed and paid between the 1st and 23rd of the following month, with a nil return required even when there is no income. Domestic filers use Form P.P.30 on a similar monthly cycle [1][2].
Exemptions
Basic groceries, healthcare, education, and residential-property leasing are exempt, exports are zero-rated, and electronic books and newspapers are VAT-exempt. SaaS, apps, software, streaming, online games, and online advertising supplied to Thai consumers are taxable at 7% [1][2].
Penalties
Operating without registration or filing late carries a fine of twice the tax due, or THB 1,000 a month, whichever is greater. Late payment adds a surcharge of 1.5% per month of the tax payable, capped at the amount of the tax [1].
Sources
[1] Revenue Department — Value Added Tax (7% rate, THB 1.8 million threshold)
[2] Revenue Department — VAT on electronic services (e-Service)
[3] Revenue Department — A Guide on VAT on Electronic Service Provided to Non-VAT Registrants
Verified July 2026 against Revenue Department (Thailand) guidance.
Frequently asked questions
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