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The Revenue Department has reiterated that all individuals earning income—regardless of the source, including online sales or influencer activities—are legally required to file and pay income tax.
Panuvat Luangvilai, Deputy Director-General of the Revenue Department, emphasized that the agency is not targeting any specific group but is actively monitoring the situation to ensure that everyone adheres to tax obligations fairly and correctly.
This reminder comes amidst renewed attention following a media frenzy over record-breaking livestream selling sessions by singer Ratchanok “Janey” Suwannaket, which generated hundreds of millions of baht.
“Anyone involved in livestreaming to sell products and earning tens of millions of baht in sales per hour is required to report and pay taxes,” Panuvat stated.
He explained that individuals selling their own products must calculate their income from sales, deducting expenses and personal allowances. The remaining profit or net income is subject to income tax. Similarly, those hired to livestream—whether paid daily, hourly, or via commission—must report that income and pay the appropriate personal income tax.
Personal income tax is progressive, ranging from 5% to 35%. If total sales exceed 1.8 million baht, individuals must also register for value-added tax (VAT).
For livestreaming conducted under a company or legal entity, the entity must file corporate income tax, with the tax calculated based on income after deducting allowable expenses, according to specific regulations.
For example, if an individual earns 20 million baht daily from online sales, that income must be declared for tax purposes. However, it’s important to distinguish whether the earnings come from actual product sales or from promotional work hired out.
Taxpayers are permitted to deduct either actual expenses or a standard lump-sum deduction of 60%, depending on the nature of the income, to determine net taxable income.
Additionally, verification is necessary to confirm whether the declared figures reflect real sales or are inflated promotional claims aimed at boosting credibility. Some investigations have uncovered cases where reported sales were primarily marketing strategies rather than genuine income.
The department has also partnered with major online platforms such as Shopee, Lazada, Grab, and Line Man to gather data on fee-based income earned by participating merchants, helping verify actual earnings from online sellers.
Furthermore, the department has launched the RD10X Project to retrain local tax officers, shifting their focus from traditional paper-based filings to actively monitoring and ensuring proper tax compliance among online filers, including influencers, as most taxpayers now prefer online submissions.
Finally, the department is developing AI systems to analyze online trading patterns, monitor sales volumes, and assess the accuracy of tax payments, aiming to improve oversight in the digital economy.