Starting 1 January 2026 (B.E. 2569), Thailand will implement a significant change in its tax policy for online shopping by imposing Value Added Tax (VAT) and applicable customs duties on all foreign goods purchased online, regardless of their value. This reform marks the end of the long-standing exemption for low-value imports priced under 1,500 baht, which previously entered Thailand without VAT or customs duties.
Accounting & Legal in Thailand
Thailand’s tax regime for personal income has been evolving rapidly in recent years, especially regarding income earned overseas. Tax residents now need to pay careful attention to their worldwide income and think strategically about how to avoid double taxation and offset foreign taxes when filing a Thai Personal Income Tax Return (usually via forms P.N.D.90 or P.N.D.91).
Value Added Tax (VAT) is an important part of Thailand’s tax system, affecting most businesses engaged in the sale of goods and services. While the standard VAT rate in Thailand is 7%, certain transactions are subject to 0% VAT, also known as zero-rated VAT. Understanding how 0% VAT works is essential for businesses, especially exporters and companies dealing with international transactions.
