Cabinet approves extension of 7% VAT rate until 30 September 2026

Insight

Cabinet approves extension of 7% VAT rate until 30 September 2026

On 9 September 2025 the Thai cabinet approved in principle a draft royal decree to be issued under the Revenue Code to extend Thailand’s 7% VAT rate for another year...

Insight

5 year personal income tax exemption for digital asset sales

Ministerial Regulation No. 399 issued under the Revenue Code grants an exemption for capital gains made from the sale of cryptocurrencies or digital tokens for 5 years, commencing from 1...

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New Notification on the tax incentives to promote the return of Thai nationals working abroad

The Notification requires Thai nationals eligible to pay personal income tax at the rate of 17% to submit personal income tax return Por.Ngor.Dor. 95 detailing the eligible assessable income and...

Article

Tariffs and transfer pricing: the friction ramps up

Amit Bhalla and Dean Rangel of HLB Thailand explore how rising global tariffs are disrupting transfer pricing arrangements, tested party selection, and benchmarking, with Thailand’s manufacturing sector facing increased pressure...

Article

Thailand’s Board of Investment Prepares to Introduce Pillar 2 Refundable Tax Credits

Thailand’s Board of Investment (BOI) has announced that Thailand will introduce Qualified Refundable Tax Credits (QRTCs) to mitigate the impact of tax laws to support the collection of a global...

Insight

Cabinet Approves Personal Income Tax Exemption on Capital Gains from Sale of Digital Assets

Thai Cabinet has approved in principle a draft Ministerial Regulation proposed by the Ministry of Finance to exempt capital gains made from the sale of digital assets from personal income...

Article

Scanning intragroup royalty payments through the lens of the OECD’s BEPS projects

Andrew Jackomos and Amit Bhalla of HLB Thailand examine how evolving global tax standards are reshaping the treatment of intragroup royalty payments and driving stricter compliance and documentation requirements

Article

Investment promotion measures approved for data centers, SMEs and tourism

On 19 May 2025, Thailand’s Board of Investment (BOI) approved new conditions and benefits for promotion of investment in data centers, as well as measures to promote and support local...

Article

Thai Revenue Department Drafts Foreign Income Remittance Tax Relief

Thailand’s Revenue Department is drafting legislation that would ease the tax burden for Thai tax residents remitting foreign-sourced income back into the country.

Insight

Registration fees for property transfers and mortgages reduced

Two ministerial regulations effective 22 April 2025 cut registration fees for specific property transfers and mortgages, easing costs for buyers and sellers.

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