Types of Taxes in Thailand — Every Category in One Place
Thailand's tax system is organized by collecting authority and by type of tax base: the Revenue Department, the Customs Department, and the Excise Department, together with local tax laws and international tax. Choose the category that relates to your business or situation to see the relevant legal issues and services.
Contents
Six core Thai tax categories
Revenue Department taxes
Taxes collected by the Revenue Department under the Revenue Code, covering personal income tax, corporate income tax, value added tax, specific business tax, and stamp duty. This is the category that businesses of every size deal with most.
Customs Duty and International Trade
Import and export duties, tariff classification of goods, claiming FTA preferences, customs valuation, and disputing assessments by customs officers.
Excise Tax
A tax levied on specific goods and services, such as fuel, liquor, tobacco, motor vehicles, beverages, entertainment venues, and telecommunications services, under the Excise Tax Act B.E. 2560 (2017).
Property, Family, and Inheritance Taxes
Land and building tax, inheritance tax, tax on gifts received, and planning the transfer of assets between generations so that it complies with the law and is tax-efficient.
International Tax
and Transfer Pricing
Covers double tax agreements (DTAs), transfer pricing under OECD standards, permanent establishment analysis, cross-border shareholding structures, the BEPS Action Plan, and Country-by-Country Reporting (CbCR), which Thailand already enforces.
Mergers and Acquisitions Tax
Tax due diligence before an acquisition, tax structuring for mergers, business separation, and corporate restructuring designed to be robust from both a domestic and an international tax perspective.
Annual tax calendar
Key filing deadlines under the Revenue Code and related laws — to help finance teams plan their documents and tax budgets in advance.
Guides and articles
Choose a topic to read the in-depth articles and guides (currently in Thai).
Business, individual, and SME tax
VAT, calculations, and annual obligations
Tax appeals and tax cases
International tax and transfer pricing
Customs, excise, and FTAs
Property, inheritance, and restructuring
Not sure which tax category applies?
Book an appointment for an initial assessment of your situation. Our team of tax law consultants will analyze the risk issues and propose an approach suited to your business.
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