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.

Thailand revenue department to implement updated VAT return form (PP.30) and attachment from 1 March 2026

17 December 2025
The Revenue Department of Thailand has announced significant updates to the VAT return form (PP.30) and its attachment, which will take effect starting 1 March 2026. These changes aim to improve accuracy, and transparency for taxpayers when filing monthly VAT returns

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Thailand tightens e-commerce rules: import duty on all online purchases starting 2026

17 December 2025
Thailand’s Customs Department has announced a significant change to its import tax policy that will impact cross-border e-commerce transactions

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Thailand’s art tax incentives: Turning creativity into economic power

2 December 2025
On 19 August 2025, Thailand’s Cabinet approved in principle two landmark tax measures proposed by the Ministry of Finance to promote the visual arts and support local artists as part of the government’s soft power strategy

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Thailand doubles down on STEM talent: 150% Tax deduction extended with new certification rules

2 December 2025
Since 2021, the Thai government has rolled out a series of measures to strengthen the country’s competitiveness — particularly in target industries that rely on highly skilled professionals in science, technology, engineering, and mathematics (STEM). These initiatives aim to attract, retain, and develop top-tier human capital essential for driving Thailand’s digital and innovation economy

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New online platform for VAT and SBT registration

29 October 2025
To promote a taxpayer-centric approach, the Revenue Department has launched the “D-VAT & SBT” system on their website for facilitating online registration of Value Added Tax (VAT) and Specific Business Tax (SBT) anytime and anywhere from 1 September 2025 onward

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