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Thai VAT 7%: how to add VAT and extract it (7/107), with examples

How to calculate Thailand's 7% VAT: adding VAT to a price, extracting it from a VAT-inclusive price with 7/107, and the Revenue Department's satang rounding rule.

By FileMyLove team1 min read

The VAT on almost every Thai receipt is 7%, but there are two different calculations: adding VAT to a price, and extracting VAT from a price that already includes it.

For an instant answer with every step shown, use the Thai VAT calculator.

Why 7%?

Under the Revenue Code the VAT rate is reduced temporarily by royal decree. The latest, No. 807 B.E. 2569 (Royal Gazette, 23 August 2026), keeps it at 6.3% until 30 September 2027. The Revenue Department also collects local tax of one ninth of that (0.7%), giving 7%.

Adding VAT (price excludes VAT)

Step Formula Example: 1,000 baht
1. VAT price × 7 ÷ 100 70.00
2. Total price + VAT 1,070.00

Extracting VAT (price includes VAT)

Multiplying the total by 7% is wrong: the total is 107% of the pre-VAT price, so VAT is 7 parts in 107.

Step Formula Example: 1,070 baht
1. VAT total × 7 ÷ 107 70.00
2. Price before VAT total − VAT 1,000.00

Rounding to the satang

Order P.86/2542 says to look at the third decimal place of the VAT: below 5, drop it; 5 or more, round up. Its own examples: 100 baht → 6.542… → 6.54; 180 baht → 11.775… → 11.78.

Our calculator rounds the VAT first and derives the other figure from it, so both always add up to the total exactly.