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 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
A Closer Look - Common tax issues related to New Year’s parties and New Year’s gifts - December 2025
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