Royal Gazette Extends VAT Reduction Until September 30, 2027

Thansettakij•Economy•3d ago

Reader Briefing

The Royal Gazette has published a decree extending the Value Added Tax (VAT) reduction to 6.3% until September 30, 2027.

•The Royal Gazette published the Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 807) 2026 on August 23, 2026.
•The VAT rate for the sale of goods, provision of services, or imports in all cases is maintained at 6.3%.
•This reduced rate applies to tax liabilities occurring from October 1, 2017, until September 30, 2027.
•The new decree takes effect from October 1, 2026, onwards.

Overview

•On August 23, 2026, the Royal Gazette published the Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 807) 2026.
•King Maha Vajiralongkorn Phra Vajiraklao Chao Yu Hua issued a royal command to announce the amendment of the Value Added Tax reduction.
•The Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 807) 2026 becomes effective on October 1, 2026.
•The decree cancels the content of Section 4 of the Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 646) 2017, as previously amended by Decree (No. 799) 2025.
•The Value Added Tax rate is maintained at 6.3 percent for the sale of goods, provision of services, or imports in all cases.
•The 6.3 percent tax rate applies to liabilities arising from October 1, 2017, until September 30, 2027.
•The decree was issued based on the authority of Section 175 of the Constitution of the Kingdom of Thailand and Section 80 of the Revenue Code.

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Key Entities

Organization

Royal Gazette(ราชกิจจานุเบกษา)

The official government gazette that published the decree on August 23, 2026.

Person

King Maha Vajiralongkorn Phra Vajiraklao Chao Yu Hua(พระบาทสมเด็จพระปรเมนทรรามาธิบดีศรีสินทรมหาวชิราลงกรณ พระวชิรเกล้าเจ้าอยู่หัว)

The monarch who issued the royal command for the announcement of the VAT reduction decree.

Law

Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 807) 2026(พระราชกฤษฎีกาออกตามความในประมวลรัษฎากรว่าด้วยการลดอัตราภาษีมูลค่าเพิ่ม (ฉบับที่ 807) พ.ศ. 2569)

The legal decree extending the VAT reduction rate to 6.3% until September 30, 2027.

Revenue Code(ประมวลรัษฎากร)

The primary tax law under which the VAT reduction decrees are issued.

Constitution of the Kingdom of Thailand(รัฐธรรมนูญแห่งราชอาณาจักรไทย)

The supreme law providing the authority for the issuance of the decree under Section 175.

Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 646) 2017(พระราชกฤษฎีกาออกตามความในประมวลรัษฎากร ว่าด้วยการลดอัตราภาษีมูลค่าเพิ่ม (ฉบับที่ 646) พ.ศ. 2560)

A previous decree whose Section 4 was canceled and replaced by the 2026 decree.

Decree issued under the Revenue Code regarding the reduction of Value Added Tax (No. 799) 2025(พระราชกฤษฎีกา ออกตามความในประมวลรัษฎากร ว่าด้วยการลดอัตราภาษีมูลค่าเพิ่ม (ฉบับที่ 799) พ.ศ. 2568)

A decree that previously amended the VAT reduction laws before the 2026 decree.

Revenue Code Amendment Act (No. 30) 1991(พระราชบัญญัติแก้ไขเพิ่มเติมประมวลรัษฎากร (ฉบับที่ 30) พ.ศ. 2534)

The act that amended the Revenue Code and provides legal basis for the current decree.