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Royal Decree No. 759 of Thailand Exempts Firms Operating Data Centers From Value-Added Tax

January 9, 2023

A VAT exemption for data center operators is provided for in Thailand’s Royal Decree No. 759. Since Thailand's government has recognized how important the data center business and data hosting services are, more people are likely to invest in this area. 


Servers and related equipment for storing, processing, and connecting electronic data over the internet; and informational resources to provide cloud or internet connections, management and security services, and locations for disaster recovery, are all free from value-added tax.


During the five-year period starting on November 9, 2022, and ending on November 8, 2027, businesses may request a VAT exemption. To qualify for the exemption, data operators must be a legal company or partnership in Thailand and register for value-added tax.

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