Tax Section - Doing Business
You will find here a series of summaries providing an overview of useful tax regulations, processes and tax issues for Doing Business in Thailand.
Maximise your digital investment: How SMEs can benefit from the new 200% tax deduction
17 March 2026
In today’s business environment, digital transformation has become a key driver of competitiveness and operational efficiency. On 6 February 2026, the Royal Decree on tax exemption for Digital Transformation officially came into force, introducing a targeted tax incentive aimed at enabling businesses to transition toward digital operations in tangible approach.
New era of regulated online gold trading: What businesses and investors need to know
17 March 2026
Amid heightened volatility in the global gold market, an increasing number of investors have turned to gold trading for speculative purposes. This surge in trading has contributed to the appreciation of the Thai baht, which has strengthened by approximately 9.4% against the U.S. dollar since the beginning of 2025.
Thailand moves forward with Pillar Two: cabinet approves draft secondary legislations for Top-up Tax implementation
11 February 2026
On 30 December 2025, the Thai Revenue Department and the Thai Cabinet have delivered the approval in principle of draft secondary legislations for the implementation of the Emergency Decree on Top-up Tax, B.E. 2567 (2024). These rules aim to provide clear guidance for the accurate and consistent calculation of GloBE Income, Covered Taxes, and Top-up Tax obligations in Thailand
The Side-by-Side System explained: How Thailand could benefit and what comes next
11 February 2026
To promote Thailand’s Qualification Under OECD Rules, the Revenue Department should evaluate Thailand’s readiness and existing tax regimes prior to seeking inclusion in the OECD’s central registry of Qualified SbS regimes since the Inclusive Framework will assess upon request by a member jurisdiction that jurisdiction’s existing tax regimes against the eligibility criteria for a Qualified SbS or UPE Regime by the end of the first half of 2026
Brighter savings, greener living: Thailand advances tax incentives to promote household power generation and renewable energy use
11 February 2026
On 25 November 2025, the Cabinet approved two tax measures to promote energy conservation and the use of renewable energy, in accordance with the proposal of the Ministry of Energy. The measures are currently pending enactment into law and will be effective from the date it is published in the government gazette until 31 December 2028