| Status | Enacted Law |
| Law | On October 21, 2025, the Thai Revenue Department issued three Notifications that address (1) the definition of Acceptable Accounting Standards, (2) the definition of refundable dividend taxes not within the scope of covered taxes, and (3) the definition of flow-through entities and the location rules. On December 26, 2024, Thailand published the Emergency Decree on Top-up Tax, B.E. 2567 (2024) in its Official Gazette to implement the GloBE provisions from January 1, 2025. On March 1, 2024, the Thai Revenue Department published a draft law on the implementation of Pillar Two. |
| Effective Date | Accounting periods beginning on or after January 1, 2025 |
| IIR | Yes (2025) |
| UTPR | Yes (2025) |
| QDMTT | Yes (2025) |
| Filing Deadlines | Standard |
| Safe Harbours | None |
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