Source-cited draft: tax overview for Thailand (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Tax year for individuals
Calendar year (1 January – 31 December)[Thai Revenue Code](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income)View source ↗
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)View source ↗
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/)View source ↗
Individual residence test
180[Thai Revenue Code, Section 41](https://taxsummaries.pwc.com/thailand/individual/residence)View source ↗
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)View source ↗
Headline personal income tax rate
Progressive 0% to 35%[Thai Revenue Code, Section 48](https://taxsummaries.pwc.com/thailand/individual/taxes-on-personal-income)View source ↗
Standard corporate income tax rate
20%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%[Thai Revenue Code, Chapter 4 (Value Added Tax)](https://taxsummaries.pwc.com/thailand/corporate/other-taxes)View source ↗
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)View source ↗
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)View source ↗
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[Emergency Decree on Top-up Tax B.E. 2567 (2024)](https://taxsummaries.pwc.com/thailand/corporate/taxes-on-corporate-income)View source ↗
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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.
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