中税泰国CTAC Thailand
Policy update

Settled: the reduced VAT rate runs to 30 September 2027 (Decree No. 807)

Prepared by the CTAC Thailand advisory team · Updated 2026-08-28
In short

Royal Decree No. 807 — signed 20 August 2026, gazetted 23 August (Vol. 143, Part 50 Kor) and effective from 1 October 2026 — extends the current reduced VAT period — the statutory 6.3% rate which, with the local tax added, makes the familiar 7% — through 30 September 2027, amending Decree No. 646. The question that hung over 30 September 2026 is settled: no need to rush contracts to signature or reprice on a guess. Worth keeping, though, is the pattern: the formal decree arrived about five weeks before the old deadline, and next September the same window will in all likelihood come round again — so a rate-adjustment clause in any contract running past 30 September 2027 remains the one preparation that is never wasted.

TaxDate: 2026-08-24
All companies in ThailandExporters

01What it means for you

Contracts and quotations that run past the end of September should carry a rate-adjustment mechanism in the terms, so a change in the rate is settled by a clause you agreed in advance instead of leaving you with no recourse.

Does this reach you?
If any of the above applies

The first can stop: the current rate now runs to 30 September 2027. The second is still worth acting on — write a rate-adjustment clause into any contract that crosses that date, stating which day's statutory rate applies and how a change is handled. The CTAC Thailand advisory team tracks the official gazette weekly and will flag the next expiry well in advance.

Related

Sources

  1. Royal Gazette, Vol. 143, Part 50 Kor, 23 August 2026: the Royal Decree issued under the Revenue Code on the Reduction of Value Added Tax (No. 807) B.E. 2569 — signed 20 August 2026, effective from 1 October 2026, extending the reduced VAT period to 30 September B.E. 2570 (2027), amending Decree No. 646 (as amended by No. 799). Posted on the Revenue Department's New Laws page on 24 August 2026; rd.go.th, checked 2026-08-28.
  2. Thai PBS: the Gazette publishes the retention of the VAT collection rate (statutory 6.3%, 7% including local tax) to 30 September 2027. Media corroboration, checked 2026-08-28.
Checked against the official texts by the CTAC Thailand advisory team. We track the gazettes of the BOI, the Revenue Department, the Department of Business Development and Thai Customs every week; when an official position changes, the affected pages are updated and dated.
This page is general information based on the rules in force at the date shown. Thai BOI categories, incentive conditions and foreign-investment rules change often. Before acting on any specific project, check the latest official announcement and have a formal opinion issued on your own facts.
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