ภาษีขายของออนไลน์ 2026: สิ่งที่ Seller ต้องรู้
Do you have to pay taxes for online sales? How much?
An income exceeding 60,000 Baht per year requires filing a tax return, but you will only pay taxes once your net income exceeds 150,000 Baht. Additionally, VAT registration is required when sales reach 1.8 million Baht per year.
Online Sales Tax 2026: File Taxes When Income Exceeds 60
Many people sell products online but are unsure whether they need to pay taxes.
1. Who needs to pay tax on online sales?
Everyone earning income from online sales Whether it's a primary job or a side gig, they all have...
Three Key Income Criteria
Income of 60,000 Baht per year or more.
You must "file" a tax return (Form P.N.D. 90) even if you are not liable to pay taxes.
Net income of 150,000 THB/year or more.
You must start "paying taxes" at a progressive rate of 5-35%.
Sales of 1,800,000 baht per year and above.
You need to register for Value Added Tax (VAT 7%).
When do banks notify the tax authorities?
Since 2019, banks and electronic service providers...
Criteria that banks must report to the Revenue Department.
3,000+ times/year
Number of transactions per account (regardless of the amount).
400 times + 2 million baht
Transactions of 400 or more with a total exceeding 2 million baht.
If you meet any of the criteria, the information will be submitted to the Revenue Department by March of the following year.
3. How to Calculate Taxes for Sellers
Online sales are classified as "assessable income."
2 Ways to Deduct Expenses
| วิธีการ | รายละเอียด | เหมาะกับ |
|---|---|---|
| หักแบบเหมา 60% | หักค่าใช้จ่ายได้ 60% โดยไม่ต้องมีหลักฐาน | ผู้ที่ไม่มีเอกสารค่าใช้จ่าย |
| หักตามจริง | หักได้ตามค่าใช้จ่ายจริง (ต้องมีหลักฐาน) | ผู้ที่มีค่าใช้จ่ายเกิน 60% |
Example Calculation
Case: Sales of 500,000 THB/year
Case: Annual sales of 1,000,000 baht.
* Calculated based on progressive tax rates: 0-150K = 0% | 150K-300K = 5% | 300K-500K = 10%
4. Personal Income Tax Rates 2024-2025
| รายได้สุทธิ (บาท/ปี) | อัตราภาษี | ภาษีสะสมสูงสุด |
|---|---|---|
| 0 - 150,000 | Except | 0 |
| 150,001 - 300,000 | 5% | 7,500 |
| 300,001 - 500,000 | 10% | 27,500 |
| 500,001 - 750,000 | 15% | 65,000 |
| 750,001 - 1,000,000 | 20% | 115,000 |
| 1,000,001 - 2,000,000 | 25% | 365,000 |
| 2,000,001 - 5,000,000 | 30% | 1,265,000 |
| 5,000,001 ขึ้นไป | 35% | - |
5. When is it necessary to register for VAT?
If the sales of products or services Over 1,800,000 baht per yearEN: {' '} ต้องจดทะเบียนภาษีมูลค่าเพิ่ม (VAT) แ...
What to do when registering for VAT
- ✓Issue a tax invoice every time a sale is made.
- ✓Submit Form P.P.30 every month (by the 15th of the month).
- ✓Keep purchase and sales tax documents for at least 5 years.
- ✓Submit 7% VAT to the Revenue Department (input tax can be deducted).
6. Penalties for Tax Evasion
The Revenue Department has the authority to conduct retroactive audits for up to 10 years.
Tax penalties
Penalty: 2 times the tax.
If evasion is detected or taxes are not filed, you must pay the overdue taxes plus a penalty of twice the amount.
Additional payment: 1.5% per month
Calculate from the deadline for submission until the payment date (any fraction of a month is counted as one month).
Historical review: Up to 10 years.
The Revenue Department can audit income from up to 10 years ago.
7. How to File Taxes for Online Sellers
Steps for Online Tax Filing
Sign up for e-Filing.
Visit efiling.rd.go.th and register using your ID card.
Prepare income data.
Compile total sales from Shopee, Lazada, and TikTok Shop for the entire year.
Fill out form PND 90.
Specify income type 40(8) and choose to deduct expenses at a flat rate of 60% or by actual costs.
Pay taxes (if applicable)
Pay via Internet Banking, credit card, or QR Code.
* Tax submission deadline: By March 31 of the following year (online submission extended to April 8).
8. Tax Management Techniques for Sellers
It should be done.
- ✓Keep evidence of all expenses.
- ✓Separate bank accounts for trading.
- ✓File your taxes on time every year.
- ✓Make the most of your tax deductions.
- ✓Consult an accountant when sales increase.
Should not do.
- ✗Avoid tax filing.
- ✗Use a personal account to receive commercial payments.
- ✗Report income lower than the actual figures.
- ✗Open multiple accounts to bypass the requirements.
- ✗Thinking that low sales mean you don't have to file taxes.
Frequently Asked Questions
Do you have to pay taxes for selling on a Facebook page?
Yes, regardless of whether you sell on platforms like Shopee, Lazada, TikTok Shop, or Facebook, you must file taxes if your income exceeds 60,000 baht per year.
How do you transfer money from multiple platforms?
Combine revenue from all platforms (Shopee + Lazada + TikTok Shop + others) into a total for the year and submit the tax together using Form P.Ng.D.90.
If you're operating at a loss, do you still need to file taxes?
If your income exceeds 60,000 baht per year, you still need to file a return. However, if your net income after deductions is below 150,000 baht, you won't have to pay taxes.
If the platform has already deducted VAT, do I still need to register for VAT?
The fees deducted by the Platform are not the seller's VAT. If your sales exceed 1.8 million Baht per year, you must register for VAT and issue the tax invoice yourself.
Summary
Paying taxes isn't as scary as it seems. The key is to...
Key Takeaways:
- Income of 60,000+ THB/year → Must file a tax return.
- Net income of 150,000+ baht/year → Start paying 5% tax.
- Sales of 1.8 million baht per year → Must register for VAT.
- Deduct 60% of expenses without proof required.
- File your taxes on time to avoid double penalties and interest.
