Thailand VAT Rate 2026: 7% Standard Rate

How Much Is VAT in Thailand?

The standard VAT rate in Thailand is 7% in 2026, with no reduced rates. It applies to most goods and services sold in Thailand. 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.

Current VAT Rates

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 1992: VAT introduced; the 7% rate is a reduction from 10% that has been extended repeatedly

Economic Impact

VAT contributes approximately 20-30% to Thailand's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the Asia-Pacific region.

Zero-Rated Items

The following items are zero-rated for VAT in Thailand:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Thailand (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Thailand:

• No reduced rates apply in this country

Thailand requires VAT registration once income exceeds THB 1.8 million a year, within 30 days of crossing the threshold. Always confirm current thresholds and deadlines with the Revenue Department, as they are reviewed periodically.

VAT Registration

• Registration Threshold: THB 1,800,000
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Monthly (15th of the following month)
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Not applicable (non-EU country)
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Special rules may apply

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Thailand?

The standard VAT rate in Thailand is 7% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Thailand?

To add VAT: multiply the net amount by 7%. To remove VAT from a gross amount: divide by 1.07. Use our calculator above for instant results.

Who needs to register for VAT in Thailand?

Thailand requires VAT registration once income exceeds THB 1.8 million a year, within 30 days of crossing the threshold.

Can I reclaim VAT in Thailand?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.