Online imports now taxed from the first baht
From 1 January 2026, Thailand removed the low‑value import tax exemption for small online purchases.
Previously, many imported items under roughly 1,500 THB could enter Thailand without import duty and VAT. That threshold has now effectively been reduced to zero. In practice, this means that all imported goods are now taxable, even very cheap items, and that VAT and customs duties apply from the first baht of value. Major platforms such as Lazada, Shopee, SHEIN and TikTok Shop are cooperating with Thai Customs to collect tax at the point of sale rather than leaving it to be handled at the border.
For buyers, small cross-border purchases will become more expensive, and the price gap between overseas and local Thai shops will narrow, levelling the playing field for domestic sellers.
Source: https://www.nationthailand.com/news/policy/40060625
Proposed VAT increase and broader VAT reform
The Ministry of Finance is preparing a tax reform plan that includes a potential VAT increase.
Under the proposal, it would rise from the current 7% rate to 8.5% in the near term, with possible further increase to 10% by 2030. Part of the additional revenue is expected to support welfare programmes for vulnerable groups.
This is still only a proposal. If implemented, it would raise prices on most goods and services you pay for in Thailand. It does not change personal income tax brackets directly, but it increases day-to-day living costs.
Source: https://www.nationthailand.com/blogs/business/banking-finance/40060776
Higher tourism and travel‑related charges
Tourism-related charges are rising in 2026, with two changes affecting regular travellers.
First, the departure tax (already included in international airfares) is increasing from 730 THB to 1,120 THB for flights leaving AOT airports at Suvarnabhumi, Don Mueang, Phuket, Chiang Mai, Hat Yai and Chiang Rai. This 53% rise, approved by the Civil Aviation Board, takes effect in early 2026. The passenger service charge for domestic flights remains unchanged at 130 baht.
Second, a planned 300 THB tourist entry fee for air arrivals is currently delayed but expected around mid-2026. For air travellers, this will typically be built into the airfare rather than charged at the airport. The exact structure and final amount have been reworked several times, so details will most likely change.
Planned overhaul of personal income tax deductions
The Ministry of Finance is also working on a broader reform of personal income tax deductions and allowances.
The current system uses a patchwork of specific deductions and allowances with different caps and conditions. The reform effort aims to simplify this structure and make it clearer for ordinary taxpayers. It may also reshuffle what can be claimed, how much can be claimed and under what conditions. The main reason behind this change is that the existing deductions have contributed to lower income tax collection than expected.
At this stage, the work is still in the study and design phase, targeted at future filing years (from 2026 onwards). The main thing to bear in mind is that deduction strategies which work well today may not look the same in a few years. If you are committing money into long-term products largely for tax reasons, it is sensible to keep an eye on official announcements before locking yourself in.
A simpler system could make it easier to file your return yourself without an accountant (though it isn’t complicated to begin with), but some of the more optimised “stacking” of multiple deductions may no longer be possible.
Source: https://www.nationthailand.com/business/economy/40056772
Crypto capital gains tax holiday for individuals (2025–2029)
From 1 January 2025 to 31 December 2029, Thailand has introduced a personal income tax exemption on capital gains from disposals of digital tokens for individuals.
This exemption applies to qualifying digital assets held and sold by individuals, not companies. If you trade crypto privately within the scope of the rules, capital gains can be exempt from personal income tax. However, how your transactions are classified, your tax residency and the scale of your activity can still matter, so verify your situation with a professional if you trade at scale or mix personal and business activity.
Tougher enforcement on side incomes and online earnings
Thai authorities are tightening enforcement on unreported personal income, with a specific focus on e‑commerce sellers, social media influencers, online content creators and freelancers who receive payments through platforms and apps.
The Revenue Department has signalled that it plans to use data from platforms, banks and payment providers to identify undeclared income. Taxpayers are being encouraged to correct or update past returns voluntarily. Where there is clear under‑reporting, the department can impose penalties and interest, with the ability to look back up to five years in serious cases.
The primary target is Thai taxpayers, but the enforcement trend matters for expats as well. If you earn side income in Thailand (for example from local clients, online sales fulfilled from Thailand or services you provide while tax resident here) it is safer to assume that the Revenue Department may eventually see at least part of that income through data sharing.
Gradual increase in social security contributions
The government also plans a staggered increase in social security contributions over the next few years (from original 750 THB monthly contribution). Exact timelines and contribution rates are still being worked out, but increases are on the way.
For individuals, this effectively acts like an additional payroll tax, reducing take‑home pay every so slightly while expanding the social security fund’s ability to cover pensions and welfare benefits.
Source: https://www.tilleke.com/insights/thailand-increases-social-security-base-wages-and-benefits/
Final thoughts
Some changes are more impactful than others, but overall they add up to higher living costs in Thailand as the tax system is modernised through a deduction overhaul and tighter enforcement.
Everyday consumption costs will rise through higher VAT and travel-related fees, whilst customs rules on imports have already become stricter. The low-value exemption that once made small cross-border purchases tax-free is now gone, and tourism charges are climbing across the board.
Once the final deduction rules and any confirmed VAT increase are in place, it will be worth revisiting your personal tax strategy and making any necessary adjustments.
