Key Takeaways
- Excise on electric and hybrid cars (draft): 35% for battery electric cars not produced in Thailand or not using Thai batteries and parts (currently 10%), and 15% to 35% for plug-in hybrids in the same category, from 1 January 2027. Binding only upon publication in the Royal Gazette.
- Social Security Bill: compulsory cover to age 65 (currently 60), 98 days' maternity allowance, and administrative fines in place of possible imprisonment for late employer filings. Remains subject to parliamentary passage.
- Signboard Tax Bill: the brand owner would become the taxpayer, part-year signs would be taxed monthly, and the payment period would be 30 days, with higher rate ceilings. Approved in principle only; remains subject to parliamentary passage.
- Global CBPR: Thailand's letter of intent is due to be endorsed in December 2026. No Thai certification route has been announced.
- Repeal Bill: ten obsolete laws, including the Chainsaw Act, would be repealed. They remain in force until then.
1. Draft Excise Rate of 35% for Electric Cars Not Made with Thai Batteries and Parts from 1 January 2027
Relevant to: importers, distributors and assemblers of electric and plug-in hybrid cars.
Status: draft ministerial regulation approved in principle; reviewed in advance by the Office of the Council of State; not yet published in the Royal Gazette; implementing criteria yet to be issued.
The Council of Ministers approved in principle a draft ministerial regulation, a form of secondary legislation issued by a minister, restructuring excise on energy-saving passenger cars of up to 10 seats. The new rates would apply to cars not produced in Thailand or not using Thai-made batteries and parts. For battery electric vehicles (BEVs) in that category, the rate would rise from 10% to 35% with effect from 1 January 2027. The Cabinet summary does not state the rates for locally produced cars.
Plug-in hybrids (PHEVs) in the same category would be taxed at 15% where engine capacity does not exceed 3,000 cc, rising to 20% from 1 January 2030, and at 30% above 3,000 cc. BEVs and PHEVs alike would have to satisfy criteria to be announced by the Director-General of the Excise Department, such as the fitting of driver-assistance systems. A PHEV that does not satisfy them would be taxed at 35%. The Office of the Council of State, the government's legal drafting body, has already reviewed the text, and publication may therefore follow without much delay.
2. Social Security Bill to Extend Compulsory Cover to Age 65 and Replace Imprisonment with Administrative Fines
Relevant to: all employers in Thailand, and their HR and payroll functions.
Status: bill approved by the Council of Ministers; remains subject to parliamentary passage and publication in the Royal Gazette; 18 implementing instruments are due within 60 days of the Act taking effect.
The bill would amend the Social Security Act B.E. 2533 (1990). Employees aged 15 to 65, rather than 15 to 60, would be compulsorily insured, so employers would continue to contribute for staff aged 60 to 65. The minimum and maximum wages on which contributions are calculated would be reviewed at least every five years. Maternity allowance would increase from 90 to 98 days at 50% of wages, and the monthly benefit for disability not arising from work from up to 50% to up to 70% of wages.
The enforcement provisions are of most consequence to employers. Failure to register a new employee within 30 days, to notify changes by the 15th of the following month, or to file the monthly contribution return by the 15th would cease to carry a possible term of imprisonment of up to six months. It would instead attract an administrative fine, payable to the authority rather than imposed by a criminal court, of up to THB 20,000 plus up to THB 5,000 per day. Filing false information would remain a criminal offence punishable by imprisonment of up to six months, a fine of up to THB 20,000, or both.
Employees leaving employment would need 24 months of contributions, rather than 12, to continue cover on a voluntary basis.
3. Signboard Tax Bill to Make the Brand Owner the Taxpayer
Relevant to: retailers, franchisors and franchisees, and any business with signs or branded displays.
Status: bill approved in principle only; remains subject to parliamentary passage; the rates actually payable would be set later by ministerial regulation.
The bill would amend the Signboard Tax Act B.E. 2510 (1967), which governs the local tax on business signs. It would designate as taxpayer the owner of the name, text, numeral or mark displayed on the sign, and would introduce a definition of "mark" that includes trademarks. This could shift liability from the shop operator to the brand owner, franchisors included. How far it does so in practice will depend on the final text, which has not been released.
Signs displayed for part of a year would be taxed by month. The period for payment after assessment would be extended from 15 to 30 days, and returns and appeals could be filed electronically. Signs encroaching on public space without permission would be taxed at double the normal amount, and payment would confer no right for the sign to remain. The three categories of sign would be reduced to two: those in Thai script or numerals only, and all others. The ceilings would rise, for example to THB 50 per 500 cm² for Thai signs with moving text and THB 25 for other Thai signs, from THB 10. These are maximum rates, not the rates charged. The Minister could reduce the tax by up to 90% by ministerial regulation.
Recommended action (before the bill reaches Parliament): franchisors and brand owners should identify which entity owns each mark displayed across their networks and how their franchise agreements allocate local taxes.
4. Thailand to Seek Membership of the Global Cross-Border Privacy Rules System
Relevant to: businesses that transfer personal data abroad, for example to a head office or a cloud service provider.
Status: letter of intent approved; to be endorsed at the Global Forum Assembly in December 2026; no Thai certification route yet established.
The Council of Ministers approved a letter of intent for Thailand to join the Global Cross-Border Privacy Rules (Global CBPR) system as a full member, with the Office of the Personal Data Protection Committee (PDPC Office) as lead agency. Global CBPR is an international certification under which certified companies may transfer personal data between member economies. The letter states that the Personal Data Protection Act B.E. 2562 (2019) recognises the system as a lawful transfer mechanism. The Cabinet summary does not indicate how or when Thai companies could obtain certification.
5. Bill to Repeal Ten Obsolete Laws, Including the Chainsaw Act
Relevant to: businesses that sell or use chainsaws, advertise by loudspeaker, or solicit charitable donations.
Status: bill approved by the Council of Ministers; remains subject to parliamentary passage; the laws concerned remain in force until repealed.
The bill, prepared by the Office of the Council of State, would repeal ten laws considered unnecessary or superseded by later legislation. They include the Fundraising Control Act B.E. 2487 (1944), the Act Controlling Advertising by Loudspeakers B.E. 2493 (1950), the Chainsaw Act B.E. 2545 (2002), the Emergency Decree on the Catastrophe Insurance Promotion Fund B.E. 2555 (2012) and a 1959 Revolutionary Council Announcement on the control of public service establishments.
The Cabinet summary does not say whether other legislation would govern these activities after repeal.
Other Matters
The Council of Ministers approved a revised long-term low-emission development strategy that targets net zero greenhouse gas emissions by 2050, in place of the 2065 date in the previous version, for submission to the United Nations before COP31. It also approved a cap of THB 45 per trip on Bangkok rail fares for Thai passengers during 2027, and a study of a border special economic zone in Bueng Kan.
How Dej-Udom & Associates Can Assist
- Taxation: excise modelling for vehicle importers and assemblers; signboard tax exposure and assessments.
- Immigration & Employment: payroll and social security compliance, and communications to staff on the new rules.
- Intellectual Property: mapping of mark ownership across franchise and licensing networks.
- Corporate & Commercial: price-adjustment and tax-allocation clauses; arrangements for cross-border transfers of personal data.
- Litigation & Dispute Resolution: signboard tax and social security appeals.
For further information, please contact us at +66 (0)2 233 0055 or [email protected].
Source: Secretariat of the Cabinet summary of the official mobile Cabinet meeting No. 2/2569, held in Udon Thani on 3 November 2026, as republished by the National Innovation Agency (nia.go.th/news/page/detail/15519/). The summary is provisional, and the formal Cabinet resolution should be confirmed before any reliance is placed on it.
Disclaimer: This publication is intended for general informational purposes only and does not constitute legal advice. The information contained herein should not be relied upon as a substitute for specific legal counsel. For advice tailored to your circumstances, please contact Dej-Udom & Associates directly.