Reviewed by ThaiLawOnline, a licensed Thai law firm practising in Thailand since 2006. Thai lawyer of record: Wichuda Atthamethakon, LL.M., Thai Bar Licence 3149/2556.
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Yes, but not for simply owing tax you cannot pay. Unpaid tax is a debt. The Revenue Department adds a penalty of one or two times the tax (sections 22 and 26 of the Revenue Code) and a surcharge of 1.5 per cent a month, or 0.75 per cent where the Director-General has extended the time to pay (section 27), and it can seize and auction your property without a court order (section 12). Jail is for deliberate conduct: false statements or fraud to evade tax (section 37), or deliberately not filing a return in order to evade it (section 37 bis).
The penalties depend on the nature and severity of the tax offense. Here are some key points:
- Tax Evasion and Fraud, If an individual or company intentionally avoids paying taxes, submits false tax returns, or engages in fraudulent activities to reduce tax liability, they can face criminal charges. This can lead to heavy fines and imprisonment.
- Failure to File or Pay Taxes, Under the Revenue Code of Thailand, failing to file a return is an offence; failing to pay is not, but it is expensive. You must do your personal income tax in Thailand. For example:
- Failing to file a required return, without force majeure, is punishable by a fine of up to 2,000 THB (section 35).
- Deliberately not filing a return in order to evade tax: up to one year in prison, a fine of up to 200,000 THB, or both (section 37 bis).
- False statements, false evidence or fraud to evade tax or to obtain a refund: three months to seven years in prison and a fine of 2,000 to 200,000 THB, both, not either (section 37).
- Withholding Tax Violations, If an employer or business fails to withhold or remit tax on payments to employees or contractors, it becomes jointly liable with the recipient for the tax not withheld (section 54), plus the 1.5 per cent monthly surcharge (section 27). Where the failure involves false statements or fraud, section 37 applies.
- Compounding of Offenses, Section 3 bis of the Revenue Code provides for criminal offences under the Code to be settled by a compounding fine instead of prosecution. Whether a case is compounded is the Revenue Department’s decision.
- Corporate and VAT Tax Evasion, Companies that intentionally evade Value Added Tax (VAT) or corporate taxes may face both corporate liability and personal liability for company directors.
Possible Jail Time:
- Minor tax offenses may result in fines.
- Tax fraud under section 37 carries a minimum of three months and a maximum of seven years in prison, together with a fine.
- A 2017 provision that made large-scale tax fraud a predicate offence for money laundering (section 37 ter) ceased to have effect after Constitutional Court ruling 8/2564 of 2 June 2021.
- If convicted under the Criminal Code in addition to tax laws, the penalties may be more severe.
If you or someone you know is facing tax-related legal issues in Thailand, it is advisable to consult a tax attorney. An initial consultation with ThaiLawOnline is 2,000 THB for one hour. Book a consultation for help with a tax matter.
Last reviewed: 25 September 2026. Read end to end. Every section was checked against the Revenue Department’s own English text of the Revenue Code: section 12 (seizure and auction of a tax debtor’s assets), sections 22 and 26 (a fine equal to the tax, or double it on assessment), section 27 (surcharge of 1.5 per cent a month, reduced to 0.75 per cent where the Director-General extends the time to pay), section 35 (fine not exceeding 2,000 baht for failing to file), section 37 (3 months to 7 years and a fine of 2,000 to 200,000 baht, both), section 37 bis (up to 1 year, or up to 200,000 baht, or both), section 54 (the payer who fails to withhold is jointly liable) and section 3 bis (compounding). Section 37 ter no longer appears in the published Code: the Constitutional Court held it unconstitutional in ruling 8/2564 of 2 June 2021, so tax evasion is no longer a predicate offence for money laundering through that section.
Understanding the Consequences: Jail if You Do Not Pay Taxes in Thailand
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