Thailand's Royal Decree 799 keeps the 7% VAT rate to 30 September 2026
This page records one dated change. For the rules in Thailand as they stand today, see the Thailand guide →
- Jurisdiction
- Thailand
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 14 September 2025
- Effective
- 1 October 2025
- Instrument
- TH-ROYAL-DECREE-799
- Authority
- The Revenue Department (Thailand)
- Verified
- Fetched from official source · high confidence
All persons liable to Thai VAT under the Revenue Code (sellers of goods, providers of services and importers) for liabilities arising from 1 October 2025 to 30 September 2026.
No action — superseded by Royal Decree No. 807 (Oct 2026 extension, already published); monitoring only.
Royal Decree on the Reduction of VAT Rate (No. 799) B.E. 2568, signed 13 September 2025 and published in the Royal Thai Government Gazette Volume 142 Part 59 Section ก on 14 September 2025, extends the reduced VAT rate of 6.3% (totalling 7% inclusive of local tax) for sales of goods, services and imports for which tax liability arises from 1 October 2025 through 30 September 2026, superseding Decree No. 790.
What changed in detail
The Royal Decree issued under the Revenue Code on the Reduction of the Value Added Tax Rate (No. 799) B.E. 2568 was given on 13 September 2025. It was published in the Royal Gazette, Volume 142, Part 59 Kor, on 14 September 2025, and came into force on 1 October 2025 (section 2).
Section 3 repeals section 4 of Royal Decree No. 646 B.E. 2560, as amended by Decree No. 790, 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 2026. With local tax added, the combined rate is 7%.
The decree replaced Decree No. 790’s end date of 30 September 2025 (earlier record).
What it means
This record is spent. Decree No. 799’s end date of 30 September 2026 has itself been replaced: Royal Decree No. 807 B.E. 2569, gazetted on 23 August 2026, carries the 7% rate to 30 September 2027 (current record). No Thai rate table needed a change on 1 October 2025 or 1 October 2026.
Decree 799 followed the usual pattern: a one-year renewal gazetted just over two weeks before the old rate lapsed. Anyone relying on a historical Thai rate for a 2025–2026 transaction can cite this decree for the 7% figure.
Proof
พระราชกฤษฎีกานี้ให้ใช้บังคับตั้งแต่วันที่ ๑ ตุลาคม พ.ศ. ๒๕๖๘ เป็นต้นไปThis Royal Decree shall come into force from 1 October B.E. 2568 (2025) onwards.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · พระราชกฤษฎีกาออกตามความในประมวลรัษฎากร ว่าด้วยการลดอัตราภาษีมูลค่าเพิ่ม (ฉบับที่ ๗๙๙) พ.ศ. ๒๕๖๘ — ราชกิจจานุเบกษา เล่ม ๑๔๒ ตอนที่ ๕๙ ก, ๑๔ กันยายน ๒๕๖๘ · www.rd.go.th
Sources
What this replaces
- Thailand's Royal Decree 790 keeps the 7% VAT rate to 30 September 2025 effective 1 October 2024