Thailand's Royal Decree 790 keeps the 7% VAT rate to 30 September 2025

What changed in detail

The Royal Decree issued under the Revenue Code on the Reduction of the Value Added Tax Rate (No. 790) B.E. 2567 was given on 19 September 2024. It was published in the Royal Gazette, Volume 141, Part 57 Kor, on 20 September 2024, and came into force on 1 October 2024 (section 2).

Section 3 repeals section 4 of Royal Decree No. 646 B.E. 2560, as last amended by Decree No. 780, and replaces it. The new text keeps the reduced VAT rate under section 80 of the Revenue Code at 6.3% for sales of goods, provision of services and imports where tax liability arises from 1 October 2017 to 30 September 2025. With local tax added, the combined rate is 7%. The statutory rate in section 80 is 10%.

The decree extended the reduced rate by one year, to the end of the 2025 fiscal year.

What it means

This record is spent. Its end date of 30 September 2025 was replaced by Royal Decree No. 799, which carried the 7% rate to 30 September 2026 (later record). Decree No. 807 then extended it again to 30 September 2027 (current record).

The pattern is the point. Thailand has never let the 10% statutory rate return. Instead it renews the 7% rate one year at a time, by a decree gazetted only days or weeks before the old one expires. This one came 10 days before expiry. A rate table for Thailand should carry each decree’s end date and expect a renewal, not assume it.