Section Code: 0080

Revenue Code
Value Added Tax Rate

Part IV

Section 80

The tax rate of 10.00% shall be used in value added tax calculation for the following businesses other than those specified under Section 80/2

  1. sale of goods;
  2. provision of services;
  3. importation;

The rate under paragraph 1 may be reduced by Royal Decree but the rate for each sale of goods, provision of services or importation shall be the same rate.

Section 80/1

Zero rate shall be used in value added tax calculation for the following businesses:

  1. export of goods which is not exempt from value added tax under Section 81(3);
  2. provision of services performed in Thailand and used in a foreign country in accordance with the type, rule, procedure and condition prescribed by the Director- 2 General, provision of services performed in Thailand and used in a foreign country shall include provision of services performed in Thailand for the production of goods in Customs free zone for the purpose of exportation and the provision of services performed in such zone for the production of goods for the export purpose;
  3. provision of international transport services by aircraft or ship by juristic business person;
  4. sale of goods or provision of services to ministry, department, local authority, or state enterprises under overseas loan program or assistance program in accordance with rule, procedure and condition prescribed by the Director-General with the Minister’s approval;
  5. sale of goods or provision of services to UN, special agencies of the UN, embassy, consulate office in accordance with rule, procedure, and condition prescribed by the Director-General;
  6. sale of goods or provision of services between bonded warehouses, between business persons which carrying on business in Customs free zone whether they be in the same zone or not, or between bonded warehouses and business person carrying on its business in Customs free zone prescribed by the Director-General;

Bonded warehouse under paragraph 1 shall mean bonded warehouse under the Customs law.

Section 80/2

The tax rate of 2.5% shall be applied in calculating value added tax payment in accordance with Section 82/16; Rate in paragraph 1 may be reduced by Royal Decree but the rate must be the same for every sale of goods and provision of services.

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