Thai VAT Types
This page lists the VAT Types a company in Thailand needs to report VAT correctly to the Revenue Department on the monthly VAT return (P.P.30). At the time of writing (November 2026), the VAT rate was 7%: the Revenue Code rate is 10%, and a Royal Decree reduces it to 7% until 30 September 2027.
How VAT Types work is explained on VAT Types Interface.
| Code | Description | VAT % |
|---|---|---|
| Exempt | Exempt Supplies | 0 |
| Exports | Zero-rated Goods Exported | 0 |
| Import 100 | VAT only on Imported Goods | 100 |
| Import Std | VAT on Imported Goods Std Rate | 7 |
| P.P.36 | VAT on Imported Services (Self-assessed) | 7 |
| Standard | Standard Rated Goods or Services | 7 |
| Zero-rated | Zero-rated Goods or Services | 0 |
Which Supplies Use Which VAT Type
- Standard: Most goods and services sold or bought in Thailand.
- Zero-rated: Services performed in Thailand and used abroad, international transport by aircraft or ship, and supplies to the United Nations, embassies and consulates. Also supplies between businesses in bonded warehouses, Customs free zones or Export Processing Zones.
- Exports: Goods exported from Thailand.
- Exempt: Supplies exempt under Section 81 of the Revenue Code, for example unprocessed agricultural products, healthcare, education, rental of immovable property and domestic transport.
- Import Std: VAT on imported goods, at 7% of the value. Customs collects it at import, and it is claimed as input VAT.
- Import 100: VAT on imported goods when the Customs document shows only the VAT amount: the whole amount is VAT. It is claimed as input VAT.
- P.P.36: VAT that you pay yourself on services bought from abroad and used in Thailand (form P.P.36). It is due within seven days after the end of the month in which you pay for the service.
Input VAT That Cannot Be Claimed
VAT on these purchases cannot be claimed as input VAT, so select No VAT as the VAT Type:
- Purchases without a full tax invoice, or with a tax invoice that has wrong or missing details.
- Expenses not directly related to the business.
- Entertainment and similar expenses.
- The purchase or hire of passenger cars with up to 10 seats (unless renting out cars is your business).