Thailand VAT Calculator
How Much Is VAT in Thailand?
The standard VAT rate in Thailand is 7% in 2026. Other rates: 0% — Exports of goods, services performed in Thailand and used abroad, international transport, and certain supplies to government agencies funded by foreign aid. Locally the tax is called Value Added Tax (VAT, phasi mun-kha phoem). Standard VAT/GST rates worldwide range from around 5% to 27%.
How to calculate Thailand VAT
To add 7% VAT to a net (tax-exclusive) price, multiply it by 1.07. To remove VAT from a gross (tax-inclusive) price, divide it by 1.07.
- Add VAT: THB 100 net × 1.07 = THB 107 gross (that is THB 7 of VAT)
- Remove VAT: THB 107 gross ÷ 1.07 = THB 100 net (that is THB 7 of VAT)
Use the Thailand VAT calculator above for any amount, or compare Thailand with every other country in our VAT rates by country table.
Thailand VAT Rates Overview
Every VAT rate currently in force in Thailand
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate (temporarily reduced) | 7% | Most goods and services; 6.3% national VAT plus 0.7% local tax, reduced from the 10% statutory rate until 30 Sept 2027 |
| Zero rate | 0% | Exports of goods, services performed in Thailand and used abroad, international transport, and certain supplies to government agencies funded by foreign aid |
VAT History and Local Rules in Thailand
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Reduced 7% rate extended again, to 30 September 2027 (Royal Decree No. 807, 2026)
- 2024: VAT applied to imported goods valued up to THB 1,500 from 5 July 2024
- 2021: VAT on e-services supplied by foreign providers to Thai consumers from 1 September 2021
- 1999: Rate cut back from 10% to 7% amid the Asian financial crisis recovery
- 1997: Rate raised from 7% to 10% in August 1997
- 1992: VAT introduced on 1 January 1992 at 7%, replacing the business tax
Is the VAT rate the same everywhere in Thailand?
The same 7% rate applies throughout Thailand; there is no regional VAT. Goods in Free Zones and bonded warehouses can enjoy VAT relief.
Good to know
The statutory VAT rate in the Revenue Code is 10%, but it has been reduced to 7% by royal decree almost continuously since 1999, normally renewed each year for 12 months to 30 September. The current extension runs to 30 September 2027.
The 7% consists of 6.3% VAT plus 0.7% local (municipal) tax collected by the Revenue Department on behalf of local administrations.
Banking, finance, life insurance, pawn broking and commercial sales of real estate are outside VAT and pay Specific Business Tax instead, generally 3.3% including local tax on gross receipts.
Zero-Rated and Exempt Supplies in Thailand
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods
- Services performed in Thailand and used abroad
- International transport of goods and passengers by air or sea
- Supplies to entities in Free Zones and bonded warehouses
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Unprocessed agricultural products, fresh food, fertilisers and animal feed
- Newspapers, magazines and textbooks
- Healthcare services and education
- Leasing of immovable property
- Domestic land transport
- Businesses subject to Specific Business Tax (banking, life insurance, sale of real estate)
Thailand VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Thailand.
| Local name | Value Added Tax (VAT, phasi mun-kha phoem) |
|---|---|
| VAT number format | 13-digit tax identification number (e.g. 0105512345678) |
| Registration threshold | Annual turnover above THB 1.8 million |
| Non-resident businesses | Non-resident e-service providers and platforms with B2C revenue from Thailand above THB 1.8 million must register via the simplified VES system; other non-residents doing business in Thailand register through a local agent |
| Filing frequency | Monthly VAT return (Por.Por.30) |
| Filing and payment deadline | 15th day of the following month for paper filing; 23rd day for e-filing |
| E-invoicing / reporting | Voluntary e-Tax Invoice and e-Receipt system; no general mandatory e-invoicing in 2026 |
| Tax authority | Revenue Department of Thailand |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Revenue Department of Thailand before relying on them.
Cross-Border Sales and Refunds in Thailand
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign e-service providers and digital platforms with Thai B2C revenue above THB 1.8 million a year must register in the simplified VES system and charge 7% VAT; B2B imported services are taxed by reverse charge.
Tourist VAT refunds: Yes: VAT Refund for Tourists on goods bought at participating stores with a minimum of THB 2,000 per store per day and at least THB 5,000 in total, claimed at international airports.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Nearby Countries
🇦🇺 Australia
Standard Rate: 10%
🇳🇿 New Zealand
Standard Rate: 15%
🇯🇵 Japan
Standard Rate: 10%
🇰🇷 South Korea
Standard Rate: 10%
Frequently Asked Questions
Common questions about VAT in Thailand
What is the current VAT rate in Thailand?
The standard VAT rate in Thailand is 7% in 2026. Other rates in force: 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Thailand?
To add 7% VAT, multiply the net price by 1.07. To remove it from a VAT-inclusive price, divide by 1.07; the difference is the VAT. The calculator at the top of this page does both.
Is Thailand's VAT 7% or 10%?
The law sets VAT at 10%, but a royal decree reduces it to 7% (6.3% VAT plus 0.7% local tax). In July 2026 the cabinet extended the 7% rate for another year, to 30 September 2027.
How do tourists claim a VAT refund in Thailand?
Shop at stores displaying the VAT Refund for Tourists sign, spend at least THB 2,000 per store per day and THB 5,000 in total, get form P.P.10, and have goods and forms checked at the airport before departure.
What is the VAT registration threshold in Thailand?
Businesses with annual turnover above THB 1.8 million must register for VAT. The same threshold applies to foreign e-service providers selling to Thai consumers.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.