Thailand's Royal Decree 807 extends the 7% VAT rate to 30 September 2027
- Jurisdiction
- Thailand
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Impact
- Action required
- Announced
- 23 August 2026
- Effective
- 1 October 2026
- Instrument
- TH-RD-807-2026
- Authority
- The Revenue Department (Thailand)
- Systems
- ERP, Invoicing, Tax engine, POS, E-commerce
- Verified
- Fetched from official source · high confidence
All persons and businesses liable to Thai VAT under the Revenue Code — sellers of goods, providers of services, and importers — where VAT liability arises between 1 October 2026 and 30 September 2027. This is the general VAT rate, with no sector or turnover threshold attached.
No rate change is needed on 1 October 2026. Keep Thai VAT configured at 7% and move the review date to 30 September 2027. If you had staged a 10% rate change for 1 October on the assumption the reduction would lapse, unwind it.
ERPInvoicingTax enginePOSE-commerce
Thailand’s Royal Decree issued under the Revenue Code on the Reduction of the Value Added Tax Rate (No. 807) B.E. 2569, published in the Royal Gazette on 23 August 2026, repeals section 4 of Royal Decree No. 646 B.E. 2560 (as amended by No. 799 B.E. 2568) and replaces it with a new section 4 continuing the reduced rate of 6.3 per cent under section 80 of the Revenue Code — 7 per cent once local tax is included — for sales of goods, provision of services and imports where liability to VAT arises from 1 October 2017 to 30 September 2027. Decree No. 807 comes into force on 1 October 2026. Absent this Decree the statutory 10 per cent rate would have applied from that date.
What changed in detail
Thailand’s Royal Decree issued under the Revenue Code on the Reduction of the Value Added Tax Rate (No. 807) B.E. 2569 was published in the Royal Gazette on 23 August 2026. It repeals section 4 of Royal Decree No. 646 B.E. 2560 (as amended by No. 799 B.E. 2568) and replaces it with a new section 4 continuing the reduced rate of 6.3% under section 80 of the Revenue Code — 7% once local tax is included — for sales of goods, provision of services and imports where VAT liability arises from 1 October 2017 to 30 September 2027. Decree No. 807 itself comes into force on 1 October 2026. Absent this Decree, the statutory 10% rate would have applied from that date.
What it means
This closes a gap that sat open for weeks. It supersedes th-vat-7pc-extension-draft-decree-2026, which recorded only that the Cabinet had approved a draft decree “in principle” on 27 July 2026 — a signal of intent, not a numbered, gazetted instrument, and that record’s whole point was that nothing had yet actually changed the 30 September 2026 lapse date. Now something has: a numbered decree, gazetted, with a concrete new expiry.
No rate-table change is needed on 1 October 2026 — the 7% rate simply continues uninterrupted. Thai royal decrees renewing this rate have historically landed close to expiry, as this one did (five weeks out), so treat 30 September 2027 the same way: as a date a rate table needs to be able to fail over from, not one to assume will quietly extend itself again.
Proof
พระราชกฤษฎีกาออกตามความในประมวลรัษฎากร ว่าด้วยการลดอัตราภาษีมูลค่าเพิ่ม (ฉบับที่ 807) พ.ศ. 2569 การขยายเวลาการลดอัตราภาษีมูลค่าเพิ่ม ถึงวันที่ 30 กันยายน พ.ศ.2570 แก้ไขเพิ่มเติม ฉบับที่ 646Royal Decree issued under the Revenue Code on the Reduction of the Value Added Tax Rate (No. 807) B.E. 2569 — the extension of the value added tax rate reduction period, to 30 September B.E. 2570 (2027), amending No. 646.
Source snapshot of the official page. Open full size ↗Sources
What this replaces
- Thailand's Cabinet approves in principle a draft decree to extend the 7% VAT rate — not yet law effective 1 October 2026