# Thailand VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/apac/thailand
Published: September 22, 2026

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.

- **SaaS:** Taxable (7%)
- **Digital Goods:** Taxable
- **Groceries:** Exempt

## 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

## 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](/sales-tax-guides/apac).

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)](https://www.rd.go.th/english/6043.html)

- [2] [Revenue Department — VAT on electronic services (e-Service)](https://www.rd.go.th/english/30115.html)

- [3] [Revenue Department — A Guide on VAT on Electronic Service Provided to Non-VAT Registrants](https://www.rd.go.th/fileadmin/download/eService.pdf)

Verified July 2026 against Revenue Department (Thailand) guidance.

#### Frequently asked questions

### What is the Thailand VAT rate in 2026?

7% (a reduced rate; the statutory rate is 10%), extended through 30 September 2027.

### What is the VAT registration threshold?

THB 1.8 million in annual turnover, for both domestic businesses and non-resident e-service providers.

### Is SaaS taxable in Thailand?

Yes. SaaS and digital services used by Thai consumers are subject to 7% VAT once the provider exceeds THB 1.8 million.

### What must a non-resident digital seller do?

Register on the VES portal within 30 days of crossing THB 1.8 million in B2C e-service income, then charge and remit 7% VAT monthly (no input credit, no tax invoices).

### When are Thai VAT returns due?

Monthly via P.P.30.9, filed and paid between the 1st and 23rd of the following month.

### What is the penalty for late Thai VAT?

A 1.5% per-month surcharge (capped at the tax due), plus a fine of twice the tax for late filing or non-registration.