People/Taxpayer > Knowledge > Tax Information > Excise Tax Act, B.E.2527(1984) > Excise tax rates for merchandise

  

 
Items
 
Tax Rates
Per ValuePer Volume
Part I: Oil and Oil Products
 01.01   Gasoline and Similar Products
            (1) Unleaded gasoline 
            (2) Gasoline other than (1)
            (3) Unleaded gasoline sold to priviledged
                  individuals according to regulations
                  specified by the Director General
            (4) Gasohol with not less than 9 percent of
                  Ethanol according to regulations specified
                  by the Director General
 01.02   Naphta reformate, Pyrolysis, Gasoline and other
            fluids with similar properties
 01.03   Kersosene and Similar Lighting Oil
 01.04   Fuel Oil for Jet Plane
            (1) Fuel Oil for Jet Place which is not used as
                  fuel for aircraft
            (2) Fuel Oil for Jet Plane used as fuel for
                  domestic aircraft according to regulations
                  specified by the Director General
            (3) Fuel Oil for Jet Plane used as fuel for
                  outbound aircraft according to regulations
                  specified by the Director General
 01.05   Diesel and other Similar Types of Oil 
            (1) Diesel with sulphuric content
           
 
 
 
            (2) Diesel with sulphuric content not  
            exceeding 0.25 percent by weight 
 
 
 
            (3) Diesel to be sold in contiguous zones
                  according to regulations specified by the
                  Director General  
            (4) Diesel sold in contiguous zones to vessels
                  registered under the Thai Vessel Act B.E.
                  2481 (1938) remaining in the tanks while
                  travelling into the Kingdom  
            (5) Diesel with not less than 4 percent of Bio-
                  Diesel mixture according to regulations
                  specified by the Director General
 
 01.06   Natural Gas Liquid (N.G.L.) and Similar
            Products   
            (1) Natural Gas Liquid (N.G.L.) and similar
                 products  
            (2) Natural Gas Liquid (N.G.L.) and similar
                 products to be used in refining process of
                 a refinery   
 01.07   Liquefied Petroleum Gas (L.P.G.), Propane and
            Similar Products   
            (1) Liquefied Petroleum Gas (L.P.G.), Propane
                  and similar products
            (2) Liquid Propane and similar products
            (3) Liquefied Petroleum Gas (L.P.G.), Propane
                  Gas and Similar Gases used in Electricity
                  Generation which would be sold to the
                  Electricity Generating Authority of  
                  Thailand according to regulations       
                  specified by the Director General
 01.08   Liquid Methane, Liquid Ethane, Liquid Butane,
            Butane isomer in liquid form and gas or similar
            products
            (1) Liquid Methane, Liquid Butane, Butane
                  isomer in liquid form and gas or similar
                  products
            (2) Liquid Ethane
 01.09   Liquid Ethylene, Liquid Propylene, Liquid
            Butylene, Butylene isomer in liquid form,
            Liquid Butadiene and similar products
            (1) Liquid Ethylene, Liquid Propylene, Liquid
                  Butylene, Butylene isomer in liquid form,
                  Liquid Butadiene and similar products
            (2) Liquid Ethylene and similar products with
                  purity exceeding 95 percent
            (3) Liquid Propylene, Liquid Butylene,
                 Butylene isomer in liquid form, Liquid
                 Butadiene and similar products only with
                 purity exceeding 90 percent
 01.10   Methane Gas, Ethane Gas, Propane Gas, Butane
            Gas, Butane isomer in gas form and similar
            products
            (1) Ethane Gas
            (2) Propane Gas
            (3) Methane Gas, Butane Gas, Butane isomer in
                 gas form and similar products
 01.11   Ethylene, Propylene, Butylene, Butylene isomer
            in gas form and similar products
 01.90   1. Fuel Oil or Similar Products
           2. Product which is mixture of bitumen 42 used
                as fuel
               (1) Product which is mixture of bitumen 42
                    used as fuel
               (2) Products as part of bitumen used as fuel
                    used in Electricity Generation which
                    would be sold to the Electricity
                    Generating Authority of Thailand
                      according to regulations specified by
                      the Director General 
            3. Hydrocarbon Solvent only with qualities as
                per specified by the Director General
                (1) Hydrocarbon solvent only with qualities
                      as per specified by the Director General  
                (2) Hydrocarbon solvent only with  
                     properties to be used in manufacturing
                     as per specified by the Director General
 01.01-01.11(1) Oil and oil products manufactured by
                     the industrial manufacturers and being
                     used within the manufacturing process
                     of such industry according to the
                     regulations specified by the Director
                     General
                 (2) Oil and oil products used as raw
                     materials or part of production in oil
                     industrial factories according to the
                     regulations specified by the Director
                     General
Part II: Beverage
 02.01   Artificial mineral water, soda and soft drink
           with no added sugar or other sweeteners and
           favoring agent
 02.02   Mineral water and soft drink with added sugar
           or other sweeteners or favoring agent and  
           other non-alcoholic drinks excluding fruit or
           vegetable juice as per specified in 02.03
 02.03   Fruit juice and vegetable juice, without
           fermentation and added alcohol, whether or  
           not with sugar or other sweeteners
            - with ingredients as specified by the Excise
              Department (ingredients haven’t been
              specified)
            - with ingredients as specified by the Excise
              Department
Part III: Electrical Appliance
 03.01   Air-conditioning unit with motor-driven fan,
           whether or not with humidity control unit  
           with capacity of not exceeding 72,000 TU/hour
            (1) For used in vehicle
            (2) Others than (1)
 03.02   Electrical Lamps and Chandeliers
            - Chandeliers made from or contain partial
              lead crystal or other type of crystal
Part IV: Glass and Glassware
 04.01   Lead Crystal and other types of crystal
            (1) For used as tableware, kitchenware, in the
                  bathroom and office, and for interior
                  decoration or other similar purposes  
            (2) Beads, imitation pearls, imitation gems or
                  semi imitation gems and crystal made into
                  similar small objects
            (3) Products as in (1) and (2) used as raw
                  materials or parts or production of other
                  products according to the regulations
                  specified by the Director General
Part V: Automobile
 05.01   Passenger Car
            (1) Passenger Car
                  (1.1) with cylindrical volume not  
                         exceeding 2,000 c.c. and engine  
                         power not exceeding 220 horse
                         power (HP)
                  (1.2) with cylindrical volume exceeding
                         2,000 c.c. but not exceeding 2,500c.c.
                         and engine power not exceeding 220
                         horse power (HP)
                  (1.3) with cylindrical volume exceeding
                         2,500 c.c. but not exceeding 3,000c.c.
                         and engine power not exceeding 220
                         horse power (HP)
                  (1.4) with cylindrical volume exceeding
                         3,000 c.c. or with engine power not
                         exceeding 220 horse power (HP)
            (2) Pick-up Passenger Vehicle: PPV with
                 specification as specified by the Minister of
                 Finance
                  - with cylindrical volume not exceeding
                     3,250 c.c.
                  - with cylindrical volume exceeding
                     3,250 c.c.
            (3) Double Cab Vehicle with specifications as
                  specified by the Minister of Finance
                  - with cylindrical volume not exceeding
                     3,250 c.c.
                  - with cylindrical volume exceeding
                     3,250 c.c.
            (4) Passenger car with specification as per
                  specified by the Minister of Finance which
                  is made from pick-up truck or chassis with
                  windshield of pick-up truck or modified
                  from pick-up truck
                  (4.1) produced or modified by industrial
                         entrepreneur with specifications as
                        specified by the Minister of Finance
                         - with cylindrical volume not
                           exceeding 3,250 c.c.
                         - with cylindrical volume exceeding
                           3,250 c.c.
                  (4.2) modified by modifier as per clause
                         144, third, taxable according to
                         clause 144 fifth
 05.02   Passenger car with seating not exceeding 10
               seats
            (1) with cylindrical volume not exceeding
                 2,000 c.c. and engine power not exceeding
                 220 horse power (HP)
            (2) with cylindrical volume exceeding 2,000c.c.
                 but not exceeding 2,5000 c.c. and engine
                 power not exceeding 220 horse power (HP)  
            (3) with cylindrical volume exceeding 2,500c.c.
                 but not exceeding 3,000 c.c. and engine
                 power not exceeding 220 horse power (HP)
            (4) with cylindrical volume exceeding 3,000c.c.
                 or engine power exceeding 220 horse
                 power (HP)
 05.01 and 05.02 Passenger car or public transport
                                vehicle with seating not exceeding
                                10 seats
            (1) Passenger car or public transport vehicle
                 with seating not exceeding 10 seats used
                 as ambulance of governmental agency,
                 hospital or charitable organization as
                 specified by the Ministry of Finance 
            (2) Eco Car
                  (2.1) Hybrid Electric Vehicle
                         - with cylindrical volume not
                           exceeding 3,000 c.c.
                         - with cylindrical volume exceeding
                           3,000 c.c.
                  (2.2) Electric Powered Vehicle
                  (2.3) Fuel Cell Powered Vehicle
            (3) Passenger car or public transport vehicle
                  with seating not exceeding 10 seats using
                  alternative energy with cylindrical volume
                  not exceeding 3,000 c.c. with specification
                  as specified by the Minister of Finance
                  (3.1) Capable of using petrol with Ethanol
                         not less than 20 percent whereas
                         such petrol is available in general
                         petrol stations as per regulations
                         specified by the Director General
                  (3.2) Capable of using natural gas liquid
                         and similar products
            (4) Motor tricycle and passenger car produced
                 with motorcycle engine with engine power
                 not exceeding 250 c.c.
                  (4.1) Motor Tricycle
                  (4.2) Passenger car produced with
                         motorcycle engine with power not
                         exceeding 250 c.c.
05.90   Pick-up truck with the weight not exceeding  4,000 kilogram
            (1) with cylindrical volume not exceeding
                 3,250 c.c. with specification as specified by
                 the Ministry of Finance
            (2) with specification other than (1)
            (3) with cylindrical volume exceeding 3,250c.c.
Part VI: Yacht and boat used for leisure purpose
 
 
 
 
 
Part VII: Perfume and Cosmetics
 07.01   (1) Essential oil and fragrant essence 
              (2) Essential oil
               (3) Perfume and fragrant essence which is
                     produced domestically
Part VIII: Others
 1. Carpet and other floor covering textile
 2. Two stroke motorcycle
    Four stroke motorcycle
 3. Marble and Granite
 4. Battery
    - Battery used raw materials which excise taxes
      have been paid
 5. Ozone depleting substances
 
Part IX: Entertainment or Recreational Activities
 09.01   Nightclub and discotheque
 09.02   Turkish bath or sauna and massage
            - Incomes from providing bathing or sauna and
               massage service in educational institute,
               temple, religious place, hospital beauty
               salon or health care center according to the
               regulations specified by the Director General
Part X: Gambling
 10.01   Horse Racing Course 
 10.02   Lottery/Tax exempted
Part XI: Activities with Adverse Effect on the
           Environment

 11.01   Golf course
 
Part XII: Business by Government Permission or
            Concession

 12.01   - Land line telephone service
            - Mobile phone
Liquor
 1. Steeped liquor
    1.1 Beer
    1.2 Wine and sparkling wine from grapes
    1.3 Local steeped liquor as specified by the Director
          General
    1.4 Others than 1.1, 1.2 and 1.3
 2. Distilled liquor
    2.1 White Spirit
    2.2 Blended Spirit
    2.3 Special Blend Spirit
    2.4 Premium Spirit
          (1) Brandy
          (2) Whiskey (Whisky)
          (3) Others than (1) and (2)
 3. Ethanol
    (1) Ethanol used in industry or being conversed
          according to the regulations specified by the
          Director General
    (2) Ethanol used in medical or scientific purpose
          according to the regulations specified by the
          Director General
    (3) Others than (1) and (2)
    (4) Ethanol used in Petrol to be used as Fuel as per
          regulations specified by the Director General
Tobacco or Pipe Tobacco
 1. Pipe Tobacco
 2. Tobacco
    - Cigarette
    - Cigar
    - Other types of cigarette
    - Modified tobacco
    - Chewing tobacco
Playing cards 
 1. Poker cards
 2. Other playing cards
 * Note: The numbers in (. .) are the ceiling rate of each  
   merchandise.
 
 
(42)0
(42)0
(42)
 
 
(42)0
 
 
(42)36
 
(34)0
 
(34)23
 
(34)1
 
 
(34)
 
 
 
(34)0
 
 
 
 
(34)0
 
 
 
 
(34)
 
 
(34)
 
 
 
(34)0
 
 
 
 
 
(42)36
 
(42)
 
 
 
 
(34)0
 
(34)23
(34)
 
 
 
 
 
 
 
 
(34)
 
 
(34)23
 
 
 
(34)23
 
 
(34)
 
(34)
 
 
 
 
 
 
(34)23
(34)23
(34)
 
(34)
 
(42) 5
 
 
(42)12
 
(42)1
 
 
 
 
 
 
 
(42)30
 
(42)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(25)25
 
 
(20)20
 
 
(20)20
 
 
 
(20)4
 
 
(20)
 
 
 
 
 
30
30
(15) Tax exempted
 
(15)15
 
 
 
 
(30)15
 
 
(30)15
 
 
 
(30) Tax exempted
 
 
 
 
 
 
 
 
 
(50)30
 
 
 
(50)35
 
 
(50)40
 
 
 
 
(50)50
 
 
 
(50)20
 
(50)50
 
(50)12
 
 
 
 
(50)50
 
 
 
 
 
 
(50)3
 
 
(50)50
 
(50) Tax rate as (1)
 
 
 
 
(50)30
 
 
(50)35
 
 
(50)40
 
 
(50)50
 
 
(50)3
(50)50
(50) Tax rate as (1)
 
 
 
 
(50)30
(50)35
(50)40
(50)50
 
 
 
 
 
 
 
 
(50) Tax exempted
(50)10
 
 
(50)50
 
 
 
(50)10
(50)10
 
 
 
 
 
(50)20 (From January 1, 2009 onwards)
 
(50)20
(50)5
(50)5
 
 
(50)3
(50)18
(50)50
(50) Tax exempted
 
(20)15
 
Tax exempted
 
Tax exempted
 
(30)20
 
 
 
 
 
(30)5
(30)3
 
 
(30) Tax exempted
 
 
(30)10
(30)5
 
 
(30)30
(20)10
(20)10
 
Tax exempted
 
 
 
(5) 3.685 Baht/Liter
(5) 4.685 Baht/Liter
(5) Tax exempted
 
 
(5) 3.3165 Baht/Liter
 
 
(5) 3.35 Baht/Liter
 
(4) 3.055 Baht/Liter
 
(4) 3 Baht/Liter
 
(4) 0.20 Baht/Liter
 
 
(4) Tax exempted
 
 
 
(4) 1.905 Baht/Liter (1 Dec. – 31 Mar. 2006), 2.405 Baht/Liter from 1 Apr. 2006 onward
 
(4) 1.805 Baht/Liter (1 Dec. – 31 Mar. 2006), 2.305 Baht/Liter from 1 Apr. 2006 onward
 
(4) Tax exempted
 
 
(4) Tax exempted
 
 
 
(4) 1.7148 Baht/Liter (1 Dec. – 31 Mar. 2006), 2.1898 Baht/Liter from 1 Apr. 2006 onward
 
(5) 3.15 Baht/Liter
 
(5) Tax exempted
 
 
 
 
(9) 2.17 Baht/Kg.
 
(9) 2.17 Baht/Kg.
(9) Tax exempted
 
 
 
 
 
 
 
 
(13) Tax exempted
 
 
(13) 2.17 Baht/Kg.
 
 
 
(9) 2.17 Baht/Kg.
 
 
(9) Tax exempted
 
(9) Tax exempted
 
 
 
 
 
 
(13) 2.17 Baht/Kg.
(13) 2.17 Baht/Kg.
(13) Tax exempted
 
(9) Tax exempted
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Tax exempted
 
 
Tax exempted
 
 
 
 
 
Tax exempted
 
 
 
 
 
(0.77)0.77
 
 
(0.45)0.37
 
 
(0.45)0.37
 
 
 
(0.45)0.11
 
 
(0.45) Tax exempted
 
 
 
 
 
15
Tax exempted