Thailand business tax and VAT: verification workflow

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 corporate/VAT entry points, current news and the live e-filing route checked 20 September 2026. The English summaries remain orientation only; this editorial review does not replace the controlling Thai instrument or professional review.

Review status: Editorially reviewed 20 September 2026. Next scheduled review: 20 December 2026. Confirm the current form, rate, threshold, due date, extension and transaction treatment for the relevant taxpayer and period.

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