Educational Information Only
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Revenue Code Section 80 — VAT — rate of tax
Revenue Code (ประมวลรัษฎากร) — Section 80.
Plain-English Summary
The standard rate of VAT under the Revenue Code is 10%, but by Royal Decree the rate has been reduced to 7% for many years and remains at 7% as of 2026. Exports of goods and certain international services are zero-rated. Small operators below the registration threshold (Section 85/1) are not required to charge VAT.
Context
This section sits within Chapter IV — Value Added Tax of the Revenue Code. It should be read together with the surrounding provisions and any applicable Ministerial Regulations, Royal Decrees or Revenue Department / Police orders that elaborate the detail.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Revenue Code
ประมวลรัษฎากร · B.E. 2481 (1938)
The Revenue Code is the primary tax statute of Thailand. It governs personal income tax (PIT), corporate income tax (CIT), value added tax (VAT), specific business tax (SBT) and stamp duty. The Code is administered by the Revenue Department of the Ministry of Finance and is regularly supplemented by Revenue Department Notifications (Por.), Departmental Instructions, and Royal Decrees that grant exemptions or set detailed thresholds.
The summary above is a plain-English educational paraphrase of Section 80 of the Revenue Code. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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