TH
tariff
Effective 2025-10-01Thailand extends 7% VAT through 30 September 2026
Royal Decree continues the reduction of VAT from statutory 10% to 7% (effective rate including local government surcharge: 7% net at customs) for one more year.
Thailand's reduced VAT rate of 7% (statutory 10%) extends until 30 September 2026 under Royal Decree (Issue 798) B.E. 2568 (2025). For importers this means:
- Import VAT at 7% on CIF + duty
- Local government surcharge of 1/9 of VAT also applies (effectively 7.78%)
- Refunds available for registered exporters within 3 months
The Revenue Department continues to push for digital tax filing through e-Tax Invoice and e-Receipt systems.