Starting 1 January 2026 (B.E. 2569), Thailand will implement a significant change in its tax policy for online shopping by imposing Value Added Tax (VAT) and applicable customs duties on all foreign goods purchased online, regardless of their value. This reform marks the end of the long-standing exemption for low-value imports priced under 1,500 baht, which previously entered Thailand without VAT or customs duties.
Accounting & Legal in Thailand
Thailand’s tax regime for personal income has been evolving rapidly in recent years, especially regarding income earned overseas. Tax residents now need to pay careful attention to their worldwide income and think strategically about how to avoid double taxation and offset foreign taxes when filing a Thai Personal Income Tax Return (usually via forms P.N.D.90 or P.N.D.91).
Value Added Tax (VAT) is an important part of Thailand’s tax system, affecting most businesses engaged in the sale of goods and services. While the standard VAT rate in Thailand is 7%, certain transactions are subject to 0% VAT, also known as zero-rated VAT. Understanding how 0% VAT works is essential for businesses, especially exporters and companies dealing with international transactions.
Thailand is a popular destination for expats, retirees, digital nomads, and long-term travelers. But once you start earning income, opening bank accounts, or staying long-term, tax-related questions often arise—especially around the Tax Identification Number (TIN).
Many expats in Thailand believe that if they did not earn income, there is no need to file a tax return. However, Thai tax practice can be more nuanced. In certain situations, filing a zero-income (nil) tax return is still advisable—and sometimes necessary—to maintain a clean tax record and avoid future complications.
E-commerce has transformed how people in Thailand shop. Ordering products from overseas platforms is now fast, affordable, and common. However, this rapid growth has also created challenges for tax collection and fair competition. In response, Thailand introduced major import tax and VAT changes in 2026, significantly impacting online shoppers, sellers, and logistics providers.
