General Rate : Currently, the rate is 7 %.
2. 0 % Rate : Certain activities are liable to VAT at the rate
of zero percent. Those activities include:
• export of goods;
• services rendered in Thailand and utilized outside Thailand under the rule, procedure and condition prescribed by the Director-General;
• aircraft or sea-vessels engaging in international transportation;
• supply of goods and services to government agencies or state-owned enterprises under foreign-aid program;
• supply of goods and services to the United Nations and its agencies as well as embassies, consulate-general and consulates;
• supply of goods and services between bonded warehouses or between enterprises located in EPZs.