Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
Revenue Code of Thailand
The principal taxation statute, covering personal income tax, corporate income tax, VAT, specific business tax, and stamp duty. Recently relevant Revenue Department orders include Por. 161/2566 and Por. 162/2566 on foreign-sourced income.
Revenue Code
ประมวลรัษฎากร
Citation details
- English name
- Revenue Code of Thailand
- Thai name
- ประมวลรัษฎากร
- Short citation
- Revenue Code B.E. 2481 (1938)
- Instrument type
- Code
- Issuing authority
- Parliament of Thailand — รัฐสภา
- Topic area
- Tax
- Last reviewed
- 2026-05-17 by Tax & Business Editor
Where it is cited on this site
Official source
For the authoritative wording (and any amending notifications), refer to the issuing authority's official publication:
www.rd.go.th/Editorial note
This page is part of our editorial transparency index. It records which primary source we rely on, where we cite it, and when an editor last verified the entry. It is not the official text and does not constitute legal advice.
If you spot an error or an outdated reference, please flag it via our corrections policy.
feedback.wasThisHelpful