Th Tax Overview

---
name: th-tax-overview
description: "Source-cited draft: tax overview for Thailand (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/th-tax-overview"
  jurisdiction: "TH"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Thailand Tax Overview

## Thailand Tax Overview

## Thailand tax system at a glance

Thailand taxes income under the Revenue Code, administered by the Revenue Department (Sรรพากร). The tax year is the calendar year for individuals; companies use their accounting period.

- **Tax year for individuals** — Calendar year (1 January – 31 December)  _([[Thai Revenue Code](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income)](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income))_
- **Tax year for companies** — 12-month accounting period (may differ from calendar year)  _([[Thai Revenue Code](https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income)](https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income))_
- **Currency** — Thai baht (THB)  _((Thai Revenue Code))_
- **National tax authority** — The Revenue Department (กรมสรรพากร), Ministry of Finance  _([[Thai Revenue Code](https://www.rd.go.th/english/)](https://www.rd.go.th/english/))_
- **Individual residence test** — 180 days (Tax resident if present in Thailand 180 days or more in a calendar year)  _([[Thai Revenue Code, Section 41](https://taxsummaries.pwc.com/thailand/individual/residence)](https://taxsummaries.pwc.com/thailand/individual/residence))_
- **Scope of taxation** — Residents taxed on Thai-source income and on foreign-source income remitted into Thailand; non-residents taxed on Thai-source income only  _([[Thai Revenue Code, Section 41](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income)](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income))_
- **Headline personal income tax rate** — Progressive 0% to 35% percent  _([[Thai Revenue Code, Section 48](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income)](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income))_
- **Standard corporate income tax rate** — 20% percent  _(Thai Revenue Code, Section 65 bis / Royal Decree — https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income)_
- **Does Thailand have VAT?** — Yes — VAT applies at a standard rate of 7% percent  _([[Thai Revenue Code, Chapter 4 (Value Added Tax)](https://taxsummaries.pwc.com/thailand/corporate/other-taxes)](https://taxsummaries.pwc.com/thailand/corporate/other-taxes))_
- **Annual personal income tax return deadline** — 31 March following the tax year (paper); typically extended ~8 days for e-filing  _([[Thai Revenue Code; Form PND.90 / PND.91](https://taxsummaries.pwc.com/thailand/individual/tax-administration)](https://taxsummaries.pwc.com/thailand/individual/tax-administration))_
- **Annual corporate income tax return deadline** — Within 150 days of the accounting period end (Form PND.50)  _([[Thai Revenue Code, Section 68; Form PND.50](https://taxsummaries.pwc.com/thailand/corporate/tax-administration)](https://taxsummaries.pwc.com/thailand/corporate/tax-administration))_
- **Pillar Two global minimum tax** — 15% minimum top-up tax for large MNE groups, effective for fiscal years beginning on or after 1 January 2025 percent ((approx — confirm))  _([[Emergency Decree on Top-up Tax B.E. 2567 (2024)](https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income)](https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `th-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/th-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.