Tax changes affecting Thai companies, employers and sole proprietors. Sourced from the Revenue Department and the Social Security Office. Where a change is not law yet, the entry says so.
In force1 October 2026
vat
VAT stays at 7% until 30 September 2027
Royal Decree No. 807 (B.E. 2569) extends the reduced 7% VAT rate for another year, to 30 September 2027.
What changed and what to do
What changed
The Revenue Code rate is 10%. Successive royal decrees hold it at 7%. The previous decree ran to 30 September 2026. The Revenue Department announced a further extension in news 18/2569 on 21 July 2026, and Royal Decree No. 807 (B.E. 2569) keeps 7% until 30 September 2027.
Who it affects
Every VAT-registered business
Customers on long contracts that run past September 2027
What to do
Keep charging 7%. For contracts that run past 30 September 2027, add a clause that VAT is charged at the rate in force on the tax point.
From 1 January 2026, Social Security contributions are charged on wages up to 17,500 baht a month, up from 15,000 baht.
What changed and what to do
What changed
The ministerial regulation on minimum and maximum wages for Section 33 contributions was published in the Royal Gazette on 27 December 2025. The wage base is now 1,650 to 17,500 baht a month. The rate stays at 5% for employer and employee, so the maximum contribution rises from 750 to 875 baht each per month.
Who it affects
Employers with staff earning more than 15,000 baht a month
Employees insured under Section 33
What to do
Update payroll so contributions use the 17,500 baht ceiling from January 2026 pay.
The Emergency Decree on Top-up Tax, B.E. 2567 (2024), applies to large multinational groups for accounting periods starting on or after 1 January 2025.
What changed and what to do
What changed
Thailand introduced a top-up tax for large multinational enterprise groups. The Cabinet approved four pieces of secondary legislation in principle on 30 December 2025.
Who it affects
Thai members of large multinational groups
What to do
A founder-sized company is not in scope. If your company belongs to a large multinational group, your group tax team handles it.