Thailand · Enacted legislation
Thailand extends 1% e-withholding tax rate through 2027
On 9 October 2026, Thailand published Ministerial Regulation 402, extending the 1% withholding-tax rate for specified payments processed through the Revenue Department’s e-Withholding Tax system from 1 January 2026 to 31 December 2027.
- Official document:
- Ministerial Regulation No. 402 (B.E. 2569), amending Ministerial Regulation No. 144
- Development date:
- 2026-10-09
The incentive applies only through the electronic system
Regulation 402 replaces item 17/5 of clause 2 of Ministerial Regulation 144. It extends the 1% rate for listed payments remitted by the prescribed electronic method under Revenue Code section 3 Quindecim. The ordinary framework otherwise includes 5%, 3% and 2% rates for the affected categories; the concession is not a general 1% rate for every payment.[1][2][3]
Covered categories remain defined by the underlying rules
Recipient and payment categories matter. Section 40(2) fees and section 40(3) goodwill, copyright and other rights qualify for company or juristic-partnership recipients. The rent, professional, contract-work, prize, advertising and specified service limbs cover individual or corporate income-tax payers. Foundations and associations specified in the instrument are excluded. Rent of ships used to transport goods internationally, freight, hotel and restaurant services and life-insurance premiums are outside these covered limbs. Public performers qualify only as individual taxpayers domiciled in Thailand.[1][2]
The period starts before gazette publication
The reduced rate applies to qualifying payments from 1 January 2026 through 31 December 2027. Because the regulation was published in October but covers payments from the start of 2026, businesses should review qualifying payments already made during the year and confirm that their participating bank transmitted the withholding through the prescribed system. The Revenue Department says the measure is intended to lower compliance costs and improve business cash flow.[1][3]
System evidence remains important
Ministerial Regulation 364 provides the bank-remittance framework under section 3 Quindecim. The payer supplies identification, income and tax data; the bank issues electronic payment evidence and transmits the tax and data to the Revenue Department within the agreed period, capped at four working days. The Department issues an electronic receipt, and payment is complete on receipt. Tax teams should retain this evidence alongside payment classification and recipient-status records.[4]
Official sources
- [1] Ministerial Regulation No. 402 (B.E. 2569)
Thailand Revenue Department / Royal Gazette · Document date: 2026-10-09
All three pages visually read; Royal Gazette vol. 143 part 63 Kor, 9 October 2026. Signed 1 October; clause 2 item 17/5 replacement, payment categories/exclusions pp1–2, period 1 January 2026–31 December 2027 and reason p3.
- [2] Ministerial Regulation No. 144 — official baseline as amended through Regulation 389, read with Regulation 402
Thailand Revenue Department · Document date: 1979-11-28
Official baseline consolidation through Regulation 389, updated 13 March 2023; clause 2 rates and item 17/5, lines 154–169. Original regulation issued 28 November 1979; read with Regulation 402’s replacement, rather than treated as a complete 2026 consolidation.
- [3] Revenue Department news release 14/2569
Thailand Revenue Department · Document date: 2026-06-16
Lines 7–27: policy purpose, reduction of 5%, 3% and 2% rates to 1% through e-Withholding Tax, and 1 January 2026–31 December 2027 period.
- [4] Ministerial Regulation No. 364 (B.E. 2563)
Thailand Revenue Department / Royal Gazette · Document date: 2020-06-19
All three pages read; clauses 2–7 pp1–2: participating-bank remittance, required data, electronic evidence, four-working-day transmission cap and completion on Department receipt. Gazette 19 June 2020; signed 10 June 2020.