Article
Thailand’s income tax laws recognise same sex marriages
The Revenue Department issued a Notification on 6 February 2025 in response to the enactment of the Civil and Commercial Code Amendment Act (No. 24) B.E. 2567, commonly known as...
Article
The Revenue Department issued a Notification on 6 February 2025 in response to the enactment of the Civil and Commercial Code Amendment Act (No. 24) B.E. 2567, commonly known as...
Article
Paul Ashburn and Anna Selina De Vera of HLB Thailand say the decree underlines the country’s commitment to pillar two implementation as Thailand aims to become one of the first...
Insight
Thailand approves a carbon pricing mechanism in excise tax on oil, starting at ฿200/ton CO2, aiming to raise awareness and promote sustainable development.
Insight
On 13 January 2025, Thailand’s cabinet resolved in principle to approve a reduction of the corporate income tax rate to 10% in respect of profit generated from targeted businesses operated...
Insight
On 26 December 2024, the Emergency Decree on Top-up Tax was published in the Royal Gazette to support the collection of a global minimum tax of 15% from large multinational...
Insight
Easy E-Receipt 2.0 personal tax deduction campaign for 2025 new year: To help stimulate Thailand’s economy, on 24 December 2024 the cabinet resolved in principle to approve a personal income...
Insight
Excise Tax relief for hybrid electric vehicles: On 4 December 2024, Thailand's EV Board approved a revised incentive package to temporarily lower the excise tax rate.
Insight
On 24 September 2024, royal decrees no. 788 and 789 issued under the Revenue Code were published in the Royal Gazette, granting tax exemptions for digital assets.
Insight
On 17 September 2024 the Thai cabinet approved in principle a draft royal decree issued under the Revenue Code to extend the 7% VAT rate to September 30, 2025, for...
Insight
Thai Revenue Department rules on company relationships based on common shareholding. Article by Amit Bhalla & Andrew Jackomos of HLB Thailand in ITR.