20

Mar 2014

Category: TAX
Written by Super User
3558

Excise tax is levied on selected goods (mainly luxury goods) such as perfume and cosmetic products, tobacco, liquor, beer, soft

drinks, crystal glasses, and petroleum products.

Source: Tilleke &Gibbins'Thailand Legal Basics


(Examples of excise tax ... for full list, contact www.excise.go.th)

Product

Tax Rate

Petroleum and petroleum products

 

Gasoline and similar products

 
  • Unleaded gasoline

7.00 baht per liter

  • Gasoline other than unleaded gasoline

7.00 baht per liter

  • Gasohol with not less than 9 percent of ethanol

6.30 baht per liter

  • Gasohol E20

5.60 baht per liter

  • Gasohol E85

1.05 baht per liter

Kerosene and similar lighting oil

 

Kerosene and similar lighting oil

3.055 baht per liter

Fuel oil for jet plane

 

Fuel oil for jet airplane which is not aircraft

3.00 baht per liter

Fuel oil for jet air plane for domestic aircraft per regulations,procedures, and conditions specified by Director General

0.20 baht per liter

Diesel and other similar  types of oil

 

Diesel with sulphuric content exceeding 0.005% by weight

5.310 baht per liter

Diesel with sulphuric content not exceeding 0.005% by weight

0.005 baht per liter

Diesel with Methy lEsters biodiesel of fatty acid not less than 4% as per rules, procedures and conditions specified by Director General

0.005 baht per liter

Natural gas liquid (NGL) and similar products

 

NGL and similar products

5.31 baht per liter

NGL and similar products to be used in refining process of a refinery

exempted

Liquid petroleum gas (LPG)propane and similar products

 

LPG and propane,and similar products

2.17 baht per kg

Liquid propane and similar products

2.17 baht per kg

Electrical Appliances

 

Air-conditioning unit with motor-driven fan and thermostat, whether or not with humidity control unit with capacity of not exceeding 72,000 BTU/hour

 

(1)forusedinvehicle

15%

(2) othersfrom(1)

exempted

Automobile

 

Passengercar

 

with cylindrical volume not exceeding 2,000 cc and engine power not exceeding 220 horse power (HP)

30%

with cylindrical volume exceeding 2,000 cc but not exceeding 2,500 cc and engine power not exceeding 220 horse power(HP)

35%

with cylindrical volume exceeding 2,500 cc but not exceeding 3,000 cc and engine power not exceeding 220 horse power(HP)

40%

 with cylindrical volume exceeding 3,000 cc or with engine power of exceed in 220 horse power(HP)

50%

Pick-up passenger vehicle (PPV)

 

with cylindrical volume not exceeding 3,250cc

 20%

with cylindrical volume exceeding 3,250cc

 50%

Double cab vehicle with specifications as per specified by the Ministry of Finance

 

 with cylindrical volume not exceeding 3,250cc

 12%

with cylindrical volume exceeding 3,250cc

 50%

Passenger car with specification as per specified by the Ministry of Finance which is made from pick-up truck or chassis with windshield of pick-up truck or modified from pick-up truck

 

Manufactured or modified by industrial entrepreneurs with cylindricaI volume not exceeding 3,250cc

 3%

Manufactured or modified by industrial entrepreneurs with cylindricaI volume exceeding 3,250cc

 50%

Passenger car or public transport vehicle with and seating not exceeding 10 seats

 

Passenger car or public transport vehicle with seating not exceeding 10 seats used as ambulance of government agency,hospital or charitable organization as per terms and condition and number specified by the Ministry of Finance

 exempted

Eco Car

 

Hybrid electric vehicle

 

-with cylindrical volume not exceeding 3,000 cc

10%

-with cylindrical volume exceeding 3,000 cc

50%

Electric powered vehicle

10%

Fuel cell powered vehicle

10%

Economy car meeting international standards (From October 1,2009 on wards)

 

-Gasoline engine with cylindrical volume not exceeding  1,300cc

17%

-Diesel engine with cylindrical volume not exceeding 1,400 cc

17%

Passenger car or public transport vehicle with seating not exceeding 10 seats using alternative energy with cylindrical volume not exceeding 3,000 cc with specification as per specified by the Ministry of Finance

 
  • Capable of using petrol with ethanol not less than 20 percent whereas petrol is available in general petrol stations as per rules and conditions specified by Director General
(From January 1,2009 onwards)

-with cylindrical volume not exceeding 2,000cc and engine power not exceeding 220 horse power (HP)

25% 

-with cylindrical volume not exceeding 2,000cc and engine power not exceeding 220 horse power(HP)

 30

-with cylindrical volume exceeding 2,500cc but not exceeding 3,000 cc and engine power not exceeding 220 horse power (HP)

35 
  • Able to use natural gas as fuel
20 

Boat

 
  • Yacht and boat used for leisure purpose
exempted 

Motorcycles

 
  • With cylindrical volume not exceeding 150 cc.
3 
  • With cylindrical volume exceeding 150 cc. but not exceeding 500 cc.
5 
  • With cylindrical volume exceeding 500cc. but not exceeding 1,000 cc.
10 
  • With cylindrical volume exceeding 1,000 cc.
20 
  • Others
 exempted 

This is not compulsory for operations who manufacture motorcycles from reused materials and parts

Perfumand Cosmetics

 
  • Essential oil and fragrant essence,excluding of perfume and fragrant essence produced domestically
 15%
  • Essentialoil
exempted 
  • Perfume and fragrant essence which is the local products and produced domestically
exempted 

Other Commodities

 
  • Carpet and animal hair floor covering materials
20% 
  • Marble and granite
exempted 
  • Batteries
10% 

GolCourse

 
  • Membership fee
10% 
  • Course usage fee
10% 
  • Other incomes
exempted 

 

Source : Excise Department, as of May 2013
Website : www.excise.go.th

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