Thailand business tax and VAT: verification workflow — Review overdue

Identify the taxpayer or entity, residence or permanent-establishment facts, activity, accounting period, turnover, payment type, recipient and treaty before applying a rate or deadline.

The Revenue Department's English VAT summary remains available, but it says it was last updated 23 November 2020. Treat it as orientation only: it does not by itself establish the current VAT threshold, rate, registration timing, exemption, zero-rating, input-tax treatment or treatment of imported or electronic services for a particular taxpayer. Confirm the applicable Thai Revenue Code provision, Royal Decree, notification and live Revenue Department filing instruction for the activity and period.

The Revenue Department's English CIT summary likewise says it was last updated 23 November 2020 and includes historical accounting-period rate examples. Do not use it alone to publish or apply a current rate or filing deadline. Confirm the taxpayer category, tax base, accounting period, form, current due date, any extension and payment channel through the controlling Thai instrument and current Revenue Department system.

Do not use this page to calculate, file or structure a transaction. Obtain the current form, filing channel, due date and payment confirmation from the Revenue Department and a qualified Thai tax professional.

Do not send tax returns, accounts, financial statements or identifiers through a general enquiry. Independent provider scope, fees and any referral compensation are disclosed before consented transfer.

Source check: Revenue Department English summaries and the live e-filing route checked 25 August 2026. This access check does not clear the route's overdue status or replace current Thai-instrument and professional review.

Review status: Review overdue. Last recorded review 30 August 2025.

Professional review: Not performed. No qualified Thai tax, accounting or legal approval.