From stalls to smartphones, Thai Revenue pulls in growing cohort of small online traders in new economy从实体摊位到智能手机,泰国税收平台吸引了新经济中日益增长的小型在线商户群体。
Thailand’s taxman chases the smartphone economy as 173,579 unregistered operators enter the system, including 56,091 online traders. Weak markets and rising costs are pushing more… Read More ›
新闻视频

September 15, 2026 at 1:32 pm
in Economy , Living , Media , Thailand
Thailand’s vast informal economy is rapidly moving from market stalls to smartphones, and the Revenue Department is following. Officials have brought 173,579 previously unregistered operators into the tax system in just 11 months, including 56,091 online traders. Both figures have already smashed full-year targets. The shift comes as weak purchasing power hits traditional markets and millions seek extra income from selling, freelancing and side jobs. Yet every move online creates a clearer digital trail through platforms, QR payments and bank transfers. Now, Data Analytics, merchant reporting and electronic tax systems are giving officials an unprecedented view of an economy employing 21.1 million informal workers. Meanwhile, billions pour into Thailand’s data centres, AI and advanced industries, sharpening the divide between two very different digital economies.
Thailand’s Revenue Department brings 173,579 unregistered operators into the tax system, including 56,091 online traders, as smartphones transform informal commerce. ( Source: Revenue Department)
Thailand’s Revenue Department is rapidly widening its tax net as tens of thousands of previously unregistered traders move online. The drive comes as more Thais combine regular jobs with online sales, freelance work and other supplementary earnings.
In parallel, the country’s huge informal economy is becoming increasingly visible through smartphones, digital platforms and electronic payments. Traditional markets, meanwhile, are struggling with weaker purchasing power and rising operating costs.
The scale of the tax push emerged on September 11. Revenue Department Director-General Somsak Anantawat released results covering the first 11 months of fiscal 2026. Officials brought 173,579 previously unregistered operators into the tax system during that period. Notably, the department’s full-year target was only 149,026 operators. It therefore beat the target by 24,553 before the fiscal year had ended.
Online operators formed a striking part of that expansion. Some 56,091 were brought into the tax system during the 11 months. By comparison, the department had targeted 55,125 for the entire fiscal year. Accordingly, online operators accounted for almost one-third of all newcomers. The online target itself was exceeded by 966 operators.
Smartphones turn into permanent market stalls as Thai workers earn extra income online
Behind those figures lies a wider transformation in Thailand’s alternative economy. Increasingly, informal commerce is moving from physical markets onto smartphones. For many workers, online commerce provides another source of income alongside their regular employment. Others combine irregular work with online sales, freelance assignments, food businesses or other small commercial activities.
Previously, someone seeking another ฿3,000, ฿5,000 or ฿10,000 monthly could turn to a weekend market. They might rent a stall, sell food from home or trade at a flea market. Alternatively, they could undertake casual work after finishing their regular job. Those activities remain widespread. However, the smartphone has created another route into the same economy.
A worker can sell clothes, cosmetics, food or second-hand goods online after work. Similarly, another person can offer tutoring, translation, photography or administrative services. Affiliate selling and livestream commerce provide additional opportunities. Crucially, these businesses can operate outside normal working hours. Sellers can retain daytime employment while trading at night.
The cost structure can also be different from physical trading. An online seller does not necessarily require conventional retail premises. Likewise, there may be no journey to a market or daily stall rental. Customers can instead be reached through platforms and social media. A smartphone can effectively become a permanent market stall.
Traditional markets lose buyers as digital sales leave clearer trails for Thailand’s tax officials
That change comes during difficult conditions across many traditional markets. A report last month examined markets around Bangkok, neighbouring provinces and elsewhere in Thailand. It found more people attempting to become sellers while fewer customers were arriving to buy. At the same time, existing traders faced weaker purchasing power and rising costs. More sellers were therefore competing for limited consumer spending.
Digital channels provide another outlet for that commercial activity. Yet they also create a radically different information trail. A flea-market trader can conduct much of the day’s business using cash. By contrast, an online trader can generate records through platforms, bank transfers and QR payments. Customer orders produce further information. Merchant accounts and platform commissions create additional records.
The Revenue Department is increasingly equipped to use this expanding pool of information. Its fiscal 2026 strategy specifically targets businesses operating outside the tax system. As part of this, officials use surveys, audits and collection of outstanding tax liabilities. The RD10X programme also forms part of the strategy. Centralised information, Data Analytics and digital monitoring are becoming increasingly important.
The department says those technologies are already strengthening tax collection. Revenue reached ฿2.162 trillion during the first 11 months of fiscal 2026. That was 7.2% above the corresponding period last year. Furthermore, collections stood 3.7% above budget projections. The results came alongside the rapid expansion of previously unregistered operators entering the system.
Large online platforms feed merchant data into an expanding Revenue Department electronic tax network
Large electronic platforms form another part of the widening tax network. Since January 1, 2024, qualifying platforms have faced additional reporting requirements. The rules apply to accounting periods beginning from that date. Thailand-registered platforms with annual business income exceeding ฿1 billion must submit special electronic accounts.
Importantly, crossing that threshold creates an ongoing reporting obligation. The requirement remains even if the platform’s subsequent annual income falls below ฿1 billion. Consequently, the system creates an expanding source of electronically recorded commercial information. The information is transmitted directly through the Revenue Department’s electronic system.
Those submissions contain information concerning merchants operating through qualifying platforms. Separately, they cover platform revenues generated from businesses using those services. Tax officials therefore receive information about commercial activity conducted through major online marketplaces. Businesses once difficult to identify can consequently become visible through platform records.
For small traders, the basic tax position remains straightforward. Selling from a bedroom does not create a separate tax category. Neither does conducting business through a smartphone instead of a conventional shop. The Revenue Department says e-commerce businesses essentially face the same tax obligations as conventional businesses.
Online income faces normal tax rules as Revenue Department targets side earnings and freelance workers
Income from selling goods or services online must therefore be included when calculating taxable income. In addition, VAT registration requirements apply when the statutory conditions are reached. Registration and an actual tax liability, however, remain different matters. Expenses, deductions, allowances and total annual income can affect the eventual amount payable.
This distinction matters because Thailand’s online traders vary enormously in scale. Some merchants can generate substantial turnover through digital platforms. Others make comparatively small supplementary sales after finishing regular employment. Nevertheless, both can generate electronic records as transactions increasingly move through digital systems.
On another front, the department is contacting people receiving income outside conventional salaries. On September 9, it announced notification letters concerning 2026 half-year personal income tax returns. The P.N.D.94 return covers several categories of non-salary income. Consequently, salaried workers receiving qualifying income elsewhere can also fall within its scope.
That increasingly overlaps with changes across Thailand’s labour market. The country’s freelance sector reportedly expanded 94% between 2020 and 2025. By 2025, it had reached approximately 7.4 million active freelancers. Increasingly, workers combine conventional employment with freelance work, selling or other commercial activities.
Thailand’s huge informal workforce shifts online as millions combine salaries, selling and freelance work
The phenomenon has sometimes been called the “slash generation”. An individual can simultaneously be an employee, seller and freelancer. In practice, several smaller income streams can exist alongside a conventional salary. Online platforms make those combinations easier to operate throughout the week.
Thailand’s wider informal workforce is considerably larger. The OECD estimated 21.1 million Thai workers were informally employed during 2024. That represented 52.7% of total employment. Thus, more than half the workforce remained informal under that measure. Informality was particularly widespread among people working for themselves.
By 2024, Thailand had 12.8 million informal own-account workers. Around 95% of own-account and contributing family workers remained informal. Elsewhere, a 2026 study produced an even higher estimate using a broader definition. It placed informal employment at approximately 65%.
The proportions were particularly high across several familiar parts of Thailand’s street economy. Market traders, street vendors and home-based workers featured prominently. Motorcycle drivers and domestic workers were also included. Across those groups, informality ranged between 82% and 100%.
Smartphone side businesses grow as huge technology investments reshape the Thai economy
Against this backdrop, the Revenue Department is expanding its digital tax base inside an enormous informal economy. At the same time, the character of that economy is changing. Weekend markets, street stalls and home businesses remain commonplace. However, smartphones increasingly allow similar commercial activity without a fixed physical location.
A factory worker, for example, can sell imported accessories after finishing a shift. An office employee can sell clothes online during the evening. Elsewhere, a household can operate a food business through social media. Someone without secure employment can combine delivery work with livestream selling.
These activities can form separate pieces of household income. Moreover, the seller can switch between several roles during the same day. Conventional employment can provide one income stream. Online trading can provide another. Freelance work can add a third.
At the opposite end of Thailand’s economy, a very different digital transformation is underway. Enormous investments are flowing into data centres, artificial intelligence and advanced manufacturing. Major technology projects involve hundreds of billions of baht. Large corporations also continue to dominate business revenues.
Digital commerce leaves a clearer tax trail as platform accounts, QR payments and bank transfers expand
At household level, however, digitalisation operates on a much smaller scale. A smartphone can be the principal business tool. Social media provides advertising, while platforms provide access to customers. QR systems and bank transfers provide payment channels. Livestreaming allows sellers to demonstrate products without opening physical shops.
The contrast is sharp. At the upper end are capital-intensive technology projects and major corporations. Further down are millions of smaller transactions, side jobs and freelance assignments. Online selling increasingly links this alternative economy with Thailand’s wider digital infrastructure.
Digitalisation also changes how easily those businesses can be identified. Platform accounts identify merchants, while electronic payments record transactions. Bank transfers leave another record. QR payments provide further electronic information. Meanwhile, qualifying platforms must transmit prescribed information to the Revenue Department.
The weekend market was comparatively opaque when transactions remained entirely cash-based. The digital market produces more information. As a result, moving online changes more than the sales channel. It can also increase the electronic visibility of commercial activity.
Revenue Department beats annual targets as electronic filing and D-MyTax expand visibility of traders
The Revenue Department itself is undergoing the same transformation. Some 96.05% of all tax returns are now submitted electronically. The corresponding figure last year was 94.52%. Additionally, personal tax information is increasingly being pre-filled through D-MyTax. Information linked from other organisations can also enter the system.
In turn, tax collection increasingly combines physical enforcement with electronic analysis. Previously, identifying an informal trader could require a survey or visit to business premises. Those methods remain part of the fiscal 2026 strategy. Digital commerce, however, provides another route towards identifying previously unregistered activity.
The September results show the scale of that expansion. In only 11 months, 173,579 previously unregistered operators entered the tax system. The overall annual target was exceeded by 16.5%. More strikingly, the separate target for online operators was also beaten before year-end.
Online businesses represented more than 32% of all previously unregistered operators brought into the system. The Revenue Department describes the expansion as part of increasing fairness in tax collection. Salaried employees normally have their income recorded. In many cases, tax can also be deducted before salaries are paid.
Revenue widens existing tax rules as OECD proposes simpler digital regime for small businesses
Conventional registered businesses likewise face accounting and tax requirements. The department is increasingly applying the existing tax framework to online commercial activity. Yet individual operations range from major online merchants to people making relatively small supplementary sales.
Their final tax positions can therefore differ substantially. Total annual income remains relevant, alongside allowable expenses, deductions and allowances. Still, the underlying commercial activity is becoming more visible across the entire spectrum.
The OECD has separately examined ways to formalise more of Thailand’s informal economy. It recommended considering a simplified turnover-based tax regime for small businesses using digital tools. According to the OECD, such arrangements could reduce compliance costs. They could also bring more self-employed workers into social insurance systems.
For now, the Revenue Department is expanding its reach through existing mechanisms. Platform reporting provides one stream of information. Electronic tax returns provide another. D-MyTax increases the information available electronically. Data Analytics adds another tool for examining those records.
Physical stalls and smartphone sales increasingly overlap as traders chase customers across both markets
Alongside this, surveys and audits remain components of the fiscal 2026 strategy. Collection of outstanding tax liabilities continues as well. The result is a system increasingly combining conventional enforcement with centralised electronic information.
Retail provides perhaps the clearest illustration of the change. Someone can still sell clothes at a weekend market on Saturday. During the week, however, that same trader can continue selling through a smartphone. Products displayed physically at weekends can be advertised online throughout the week.
Traditional and digital micro-commerce can therefore overlap. A trader does not necessarily operate exclusively in one channel. Instead, the physical stall can become one part of a wider online business. Payments can similarly move between cash, QR systems and bank transfers.
Conditions in traditional markets provide another important part of the picture. Reports describe increasing numbers of sellers competing for fewer buyers. Meanwhile, household purchasing power has weakened and operating costs have increased. Digital trading offers access to customers without relying entirely on market footfall.
Millions of freelancers and informal workers move into digital channels as the Revenue tax base widens
Thailand’s 7.4 million active freelancers provide another measure of the changing labour structure. Likewise, 12.8 million informal own-account workers demonstrate the enormous scale of self-employment. Above all, the OECD’s 21.1 million informal workers show how deeply alternative employment remains embedded.
These groups are not identical. However, they show the enormous scale of economic activity outside conventional salaried employment. Increasingly, part of that activity is being conducted through electronically visible channels.
The Revenue Department’s 56,091 online operators sit directly at that intersection. Informal and supplementary commercial activity is moving into digital marketplaces. Simultaneously, Thailand’s tax infrastructure is becoming increasingly digital. Both changes are now advancing at speed.
The department’s collection figures underline that expansion. Revenue reached ฿2.162 trillion during the first 11 months of fiscal 2026. Collections rose 7.2% year-on-year. They also exceeded budget projections by 3.7%.
During the same period, officials beat their annual target for previously unregistered operators. They also surpassed their full-year target for online businesses. The figures show that online traders have become a significant part of the widening tax base.
Smartphones turn homes into permanent shops as digital records give tax officials more commercial data
Thailand’s weekend markets, flea markets and street stalls therefore represent only one part of a much larger alternative economy. Smartphones now perform many of the same commercial functions. They allow people to advertise, sell, receive payments and communicate with customers from home.
More importantly, those businesses can remain active throughout the week. A trader can work another job during daylight hours and sell products at night. A freelancer can simultaneously take assignments and sell goods. A household can operate a social-media business without conventional retail premises.
Yet those activities increasingly connect with platforms, payment systems and electronic records. In contrast with traditional cash trading, digital commerce can create multiple data points from a single sale. The Revenue Department is increasingly positioned to collect and analyse that information.
Thailand’s two digital economies grow as Revenue Department brings more online traders into the tax net
At the top of Thailand’s economy, billions continue flowing into digital infrastructure and advanced technology. At household level, millions are using the same digital transformation differently. They are selling goods, freelancing and assembling additional income through smartphones.
The two developments are unfolding simultaneously. One involves huge capital investments and major corporations. The other involves millions of small businesses, informal workers and supplementary income streams.
Now, the Revenue Department’s figures show another part of that transformation. More than 173,000 previously unregistered operators entered its tax system within 11 months. Of those, more than 56,000 were online operators.
The physical market remains an important part of Thailand’s alternative economy. Increasingly, however, the smartphone has become another market stall. At the same time, Thailand’s expanding digital tax system is following the trade online.
Thailand’s K-shaped economy sees a large number of people cut back on food and meals to make ends meet
Bank of Thailand warns economic potential is falling with a severe crisis in the small business sector
Petrol and diesel rise as inflation for August comes in at 2.53%. However confidence is also seen rising
GDP up, highest in eleven years but so is runaway inflation. Finance Minister warns of high oil prices
Eye of an economic storm as Thai government insists 400 billion loan must go ahead despite opposition
Finance Minister defends 400 billion baht loan decree as opposition files Constitutional Court challenge
Thai cabinet approves 400 billion baht loan to combat the Middle East War energy crisis and inflation
Thai government to steady the ship with a 500 billion loan decree as public finances come under pressure
Budget Bureau warns Finance Minister that Thailand’s economy faces acute crisis with rising public debt
Hardline foreign tourism confirmed by new minster. More charges, shorter visas and mandatory insurance
Visa entry period to go from 60 to 30 days. Agreement in principle as foreign tourism numbers fall by 10%
60-day visa regime to be ended confirms Minister responding to rising industry security concerns
Tourism boss warns Thailand it is facing a Chinese blacklist if another security controversy erupts
Ung Ing finally gives the order. Thailand pulls the plug on scam centre electricity in Burma. Cut at 9 am
Joseph Anthony is an expat from Ireland who has lived in Thailand for the last decade. He has worked extensively in the media including editorial positions in Ireland and Thailand. He is focused on economic and business stories in Thailand as well as the expat lifestyle.
All posts by Joseph O' Connor
American wanted for sex offences against female minors arrested at Chiang Mai Buddhist retreat September 11, 2026 Thai police infiltrate a Chiang Mai meditation retreat
PM Anutin’s mission to Oslo to represent Thailand at the funeral of King Harald V amid budget scrutiny by the opposition September 11, 2026 Royal mission puts Anutin among monarchs and world
Bank of Thailand warns economic potential is falling with a severe crisis in the small business sector September 11, 2026 Thailand faces a widening economic split as exports
Masked man stages armed robbery in Pathum Thani netting 1.5 million baht before torching getaway car September 10, 2026 Gunman seals six people inside a Talat Thai bank,
Police officer bursts into tears as he surrenders to police led by son a day after murdering his wife September 10, 2026 Kindergarten killing ends in a dramatic dawn surrender
Court denies mercy to savage killer who bludgeoned a hotel worker to death in a drug crazed robbery in Hua Hin September 9, 2026 Death for Hua Hin hotel killer Rattikorn “Sam”
Summonses and criminal charges considered by DSI in probe into substantial Israeli network in Pattaya September 9, 2026 Israeli businessman Maimon David Marsiano faces a DSI
Dutch man entered into a mediated settlement after assaulting a young Thai woman at a Koh Samui bar September 9, 2026 CCTV catches a Dutch man repeatedly striking a Thai
French man held at Koh Samui Police Station as deportation process begins. Israeli moved to Bo Phut September 9, 2026 Kevin Dimino is behind bars on Koh Samui after PM
Local government exam scandal hints at systemic nationwide corruption even extending to ministerial level September 8, 2026 Pakamon blows open a new front in Thailand’s exam
Government begins legal action against top Thai firms for 1.26 billion baht over key satellite concession September 8, 2026 Thailand races to pursue Thaicom and Gulf for
Indian tourist severely injured but coherent after early morning fall last Friday from his Pattaya hotel September 8, 2026 Indian tourist Abhishek Jagannath Kunjir, 42, suffers
Israeli detained for deportation as PM signs order to deport now missing French zoo owner Kevin Dimino September 7, 2026 Frenchman Kevin Dimino disappears as immigration
US servicemen left behind a financial windfall in Pattaya but also a spirit of optimism and generosity September 7, 2026 Farewell Pattaya! USS Abraham Lincoln sails after
PM Anutin laughs off what political pundits see as rising threats to the stability of his government September 7, 2026 Anutin faces a gathering storm as Sondhi threatens
UK Nigerian influencer wanted for drug trafficking died in Bangkok due to genital enlargement therapy September 6, 2026 Luxury Bangkok holiday ends in tragedy as Igho
Finance Minister Ekniti outlines the government’s economic plan but behind the buzzwords are risks September 6, 2026 Thailand’s economic reset faces an early reality
Bank bandit arrested at a Bangkok resort. 54 year old Saifa Kasemut has a history of armed robbery crime September 12, 2026
Former Prime Minister and Democrat Party leader cites a lack of public trust in the Election Commission September 11, 2026
Foreign nominee companies down by 81.77% as government seizes or freezes assets of over 20 billion September 11, 2026
Ayutthaya abbot disrobes as top temple official is arrested by police who worked undercover for months September 10, 2026
Veteran protest leader and media boss Sondhi begins his street protest campaign at Israel’s Embassy September 10, 2026
Substantial US Thai trade deal ready to be finalised by a call between Anutin and Trump says Minister September 10, 2026
Pattaya police officer clinically executed his wife at a kindergarten and was later surrounded at home September 9, 2026
Thailand gets ready to enter the age of nuclear power with plans for two small modular reactors by 2037 September 9, 2026
Petrol and diesel rise as inflation for August comes in at 2.53%. However confidence is also seen rising September 9, 2026
Nationwide probe targeting over 36K foreigner linked firms with land and a further 7k which own condos September 8, 2026
Sex network boss arrested in shock police home raid on Sunday after probe exposed child porn racket September 8, 2026
Activist lawyer wants action on corruption which pilfers lottery revenue for the disabled for the rich September 8, 2026
Interior Ministry is now moving to enforce the law regarding Jewish burials and grave sites in Thailand September 7, 2026
Chaos still reigns at the NBTC as Chairman wins right to court review. Board members move to work on September 7, 2026
Vicious attack on UK man in Jomtien Pattaya leads to arrest of Thai man. 70 year old kicked in the face September 7, 2026
USS Abraham Lincoln departs Thailand after a special visit. Captain gave thanks for the very warm welcome September 6, 2026
Tourism sector starkly divided over 30 days visa from September 15th. Top tycoon says it’s a big mistake September 6, 2026
Missing Kanchanaburi mother found on southbound bus after 7 day northern stay shrouded in mystery September 6, 2026
Koh Samui Israeli expat the first to be deported under Prime Minister Anutin’s new deportation regime September 5, 2026
US Navy’s Pattaya visit is plain sailing with strong spending breeze. Chonburi governor hails it a success September 5, 2026
Paying AI users in Thailand had a nightmare week online just as the government waded into the market September 5, 2026
Malaysian online gambling boss arrested in Bangkok raid. 48 year old was a UFA network Master agent September 4, 2026
© 2026 Thai Examiner. All rights reserved.
2026年9月15日下午1点32分
在经济、生活、媒体、泰国
泰国庞大的非正规经济正迅速从市场摊位转向智能手机,税务部门也紧随其后。短短11个月内,官员们已将173,579名此前未注册的经营者纳入税收系统,其中包括56,091名线上商户。这两个数字均已超额完成全年目标。这一转变正值传统市场购买力疲软之际,数百万民众寻求通过销售、自由职业和兼职来增加收入。然而,每一次线上交易都会通过平台、二维码支付和银行转账留下更清晰的数字痕迹。如今,数据分析、商户报告和电子税务系统让官员们以前所未有的视角了解这个拥有2110万非正规就业人员的经济体。与此同时,数十亿美元涌入泰国的数据中心、人工智能和先进产业,加剧了两种截然不同的数字经济之间的鸿沟。
随着智能手机改变非正规商业模式,泰国税务局将173,579家未注册经营者纳入税收体系,其中包括56,091家线上商户。(来源:税务局)
随着数万名此前未注册的商家转向线上经营,泰国税务局正迅速扩大税收覆盖面。此举的背后是越来越多的泰国人将正职工作与线上销售、自由职业和其他额外收入相结合。
与此同时,该国庞大的非正规经济正通过智能手机、数字平台和电子支付变得越来越透明。而传统市场则正面临购买力下降和运营成本上升的双重困境。
9月11日,税务部门总干事颂萨·阿南塔瓦公布了2026财年前11个月的税务整改成果,凸显了此次税务整改的规模。在此期间,共有173,579家此前未注册的经营者被纳入税务系统。值得注意的是,税务部门全年的目标仅为149,026家,因此在财年结束前就超额完成了24,553家。
在线运营商在这一扩张过程中发挥了显著作用。在短短11个月内,约有56,091家运营商被纳入税务系统。相比之下,税务部门为整个财政年度设定的目标是55,125家。因此,在线运营商几乎占所有新增运营商的三分之一。在线运营商的实际数量比目标数量超出了966家。
智能手机变成了永久的市场摊位,泰国工人通过网络赚取额外收入。
这些数据背后,反映出泰国非正规经济正在经历一场更广泛的转型。越来越多的非正规商业活动正从实体市场转移到智能手机平台。对于许多劳动者来说,线上交易为他们提供了除正式工作之外的另一份收入来源。还有一些人则将零工与线上销售、自由职业、食品生意或其他小型商业活动结合起来。
过去,如果有人想每月额外赚取3000、5000或10000泰铢,他们会选择去周末集市。他们可能会租个摊位,在家卖食物,或者在跳蚤市场摆摊。此外,他们也可以在正式工作结束后做些零工。这些活动至今仍然很普遍。然而,智能手机的出现为人们进入同一经济体系开辟了另一条途径。
下班后,员工可以在网上销售服装、化妆品、食品或二手商品。同样,其他人可以提供辅导、翻译、摄影或行政服务。联盟营销和直播电商也提供了更多机会。至关重要的是,这些业务可以在正常工作时间之外运营。卖家可以保留白天的工作,同时在晚上进行交易。
在线交易的成本结构也可能与实体交易不同。线上卖家不一定需要传统的零售店面,也无需前往市场或支付每日摊位租金。他们可以通过平台和社交媒体触达客户。一部智能手机就能成为一个永久的“市场摊位”。
随着数字化销售为泰国税务官员留下更清晰的记录,传统市场正在失去买家。
这一变化发生在许多传统市场面临困境之际。上个月的一份报告调查了曼谷及其周边府份以及泰国其他地区的市场。报告发现,越来越多的人试图成为卖家,而前来购物的顾客却在减少。与此同时,现有商户面临着购买力下降和成本上升的双重困境。因此,更多的卖家不得不争夺有限的消费市场。
数字渠道为商业活动提供了另一种途径。然而,它们也创造了截然不同的信息流。跳蚤市场摊贩一天的大部分交易都可以使用现金。相比之下,在线商家可以通过平台、银行转账和二维码支付等方式生成记录。客户订单会产生更多信息。商家账户和平台佣金也会产生额外的记录。
税务部门已日益具备利用不断增长的信息资源的能力。其2026财年战略专门针对那些游离于税收体系之外的企业。为此,税务官员会采取调查、审计和追缴欠税等措施。RD10X项目也是该战略的一部分。集中式信息、数据分析和数字化监控的重要性日益凸显。
税务部门表示,这些技术已开始加强税收征管。2026财年前11个月,税收收入达到2.162万亿泰铢,比去年同期增长7.2%,比预算预期高出3.7%。与此同时,大量此前未注册的运营商也迅速加入到税收征管系统中。
大型在线平台将商户数据输送到不断扩展的税务部门电子税务网络中。
大型电子平台是不断扩大的税收网络的重要组成部分。自2024年1月1日起,符合条件的平台将面临额外的申报要求。这些规定适用于自该日起开始的会计期间。在泰国注册且年营业收入超过10亿泰铢的平台必须提交专门的电子账目。
重要的是,一旦超过该门槛,平台就需承担持续的报告义务。即使平台后续的年收入低于10亿泰铢,该义务依然存在。因此,该系统形成了一个不断扩大的电子记录商业信息来源。这些信息直接通过税务部门的电子系统传输。
这些提交的信息包含有关通过合格平台运营的商家的信息。此外,它们还涵盖了使用这些服务的企业所产生的平台收入。因此,税务官员可以获取有关通过主要在线市场进行的商业活动的信息。一些曾经难以识别的企业,也因此可以通过平台记录变得清晰可见。
对于小型商户而言,基本的税务状况依然简单明了。在家销售商品不会产生单独的税种。通过智能手机而非传统店铺进行交易也不会产生单独的税种。税务部门表示,电子商务企业本质上与传统企业承担相同的纳税义务。
网络收入适用正常的税收规则,税务部门主要针对兼职收入和自由职业者。
因此,在线销售商品或服务所得收入必须计入应税收入。此外,当达到法定条件时,需进行增值税登记。然而,登记与实际纳税义务是两回事。支出、扣除、津贴和年度总收入都会影响最终应缴税额。
这种区别至关重要,因为泰国线上商家的规模差异巨大。一些商家可以通过数字平台获得可观的营业额,而另一些商家则在完成正职工作后进行规模相对较小的兼职销售。然而,随着交易越来越多地通过数字系统进行,两者都会产生电子记录。
另一方面,税务部门正在联系那些领取传统工资以外收入的人员。9月9日,税务部门发布了关于2026年上半年个人所得税申报的通知信。PND94申报表涵盖多种非工资收入类别。因此,领取符合条件的其他收入的工薪阶层也可能被纳入申报范围。
这种情况与泰国劳动力市场的整体变化日益吻合。据报道,泰国自由职业者行业在2020年至2025年间增长了94%。到2025年,活跃的自由职业者人数将达到约740万。越来越多的劳动者将传统就业与自由职业、销售或其他商业活动相结合。
泰国庞大的非正规劳动力正转向线上,数百万人将工资、销售和自由职业结合起来。
这种现象有时被称为“斜杠一代”。一个人可以同时是雇员、卖家和自由职业者。实际上,除了传统的工资之外,还可以有几份较小的收入来源。在线平台让这种多线兼职模式在一周内更容易运作。
泰国的非正规就业人口规模相当庞大。经合组织估计,到2024年,泰国非正规就业人口将达到2110万,占总就业人数的52.7%。也就是说,按此标准衡量,超过一半的劳动力仍处于非正规就业状态。非正规就业在个体经营者中尤为普遍。
到2024年,泰国将有1280万非正规个体经营者。其中约95%的个体经营者和家庭帮工仍属于非正规就业。而另一项2026年的研究采用更广泛的定义,得出了更高的估计值,认为非正规就业率约为65%。
在泰国街头经济的几个常见领域,非正规就业的比例尤其高。市场摊贩、街头小贩和家庭作坊工人尤为突出。摩托车司机和家政工人也包含在内。在这些群体中,非正规就业的比例在82%到100%之间。
随着巨额科技投资重塑泰国经济,智能手机相关产业蓬勃发展。
在此背景下,税务部门正在庞大的非正规经济体系内扩大其数字税基。与此同时,该经济体系的性质也在发生变化。周末集市、街边摊和家庭作坊依然普遍存在。然而,智能手机的普及使得人们无需固定的实体场所也能开展类似的商业活动。
例如,工厂工人可以在下班后出售进口饰品;上班族可以在晚上在线销售服装;家庭可以通过社交媒体经营食品生意;没有稳定工作的人可以兼职送货和直播销售。
这些活动可以构成家庭收入的不同来源。此外,卖家可以在同一天内转换多种角色。传统就业可以提供一项收入来源,在线交易可以提供另一项,自由职业可以提供第三项。
在泰国经济的另一端,一场截然不同的数字化转型正在发生。巨额投资正涌入数据中心、人工智能和先进制造业。大型科技项目涉及数千亿泰铢。大型企业也继续主导着商业收入。
随着平台账户、二维码支付和银行转账的普及,数字商务留下了更清晰的税务痕迹。
然而,在家庭层面,数字化规模要小得多。智能手机可以成为主要的商务工具。社交媒体提供广告宣传,而各种平台则提供接触客户的渠道。二维码系统和银行转账提供支付渠道。直播让卖家无需开设实体店即可展示产品。
对比鲜明。高端市场是资本密集型科技项目和大型企业。低端市场则是数百万笔小型交易、兼职和自由职业。网络销售正日益将这种另类经济与泰国更广泛的数字基础设施联系起来。
数字化也改变了识别这些企业的难易程度。平台账户可以识别商户,电子支付可以记录交易。银行转账会留下另一条记录。二维码支付则提供更多电子信息。同时,符合条件的平台必须向税务部门提交规定的信息。
过去周末市场交易完全依赖现金,透明度相对较低。而数字市场则能提供更多信息。因此,线上交易带来的改变远不止销售渠道,它还能提升商业活动的电子可见度。
税务部门凭借电子申报和D-MyTax系统扩大了交易者的可见性,超额完成年度目标
税务部门自身也在经历同样的变革。目前,约96.05%的纳税申报表已通过电子方式提交。去年的这一比例为94.52%。此外,越来越多的个人税务信息通过D-MyTax系统预先填写。来自其他机构的信息也可以导入该系统。
反过来,税收征管也越来越多地将实体执法与电子分析相结合。此前,识别非正规商贩可能需要进行调查或走访营业场所。这些方法仍然是2026财年战略的一部分。然而,数字商务为识别此前未登记的税务活动提供了另一条途径。
9月份的业绩显示了这一扩张的规模。短短11个月内,就有173,579家此前未注册的运营商纳入了税收体系。年度总目标超额完成16.5%。更令人瞩目的是,针对在线运营商的单独目标也在年底前提前完成。
在所有此前未注册的经营者中,线上经营者占比超过32%。税务部门称,此次扩容旨在提高税收征管的公平性。受薪雇员的收入通常会被记录在案。在许多情况下,税款也可以在发放工资前扣除。
鉴于经合组织提议为小型企业制定更简化的数字税收制度,英国税务部门扩大了现有税收规则。
传统注册企业同样面临会计和税务方面的要求。税务部门正越来越多地将现有的税收框架应用于在线商业活动。然而,个体经营者的规模差异很大,从大型在线商家到进行相对较小的补充销售的个人都有。
因此,他们的最终税务状况可能存在显著差异。年度总收入、允许的支出、扣除额和免税额仍然至关重要。然而,整个税务体系中潜在的商业活动正变得越来越清晰可见。
经合组织曾单独研究如何使泰国的非正规经济更加正规化。经合组织建议考虑对使用数字化工具的小型企业实行简化的营业额税收制度。经合组织认为,此类安排可以降低合规成本,并有助于将更多自雇人士纳入社会保险体系。
目前,税务部门正通过现有机制扩大其服务范围。平台报告提供了一种信息来源,电子报税提供了另一种信息来源。D-MyTax 增加了电子化信息的可用性。数据分析则为查阅这些记录提供了另一种工具。
随着商贩在实体摊位和智能手机销售市场之间追逐顾客,这两种销售方式的重叠现象日益加剧。
与此同时,调查和审计仍然是2026财年战略的组成部分。未缴税款的追缴工作也在继续进行。最终形成了一个日益将传统执法与集中式电子信息相结合的系统。
零售业或许最能体现这种变化。人们仍然可以在周六的周末集市上卖衣服。然而,在工作日,这位商贩可以通过智能手机继续销售。周末实体店里展示的商品,可以在一周内通过网络进行推广。
因此,传统微商务和数字微商务可以相互融合。商家不一定只在一个渠道运营。实体摊位可以成为更广泛的线上业务的一部分。支付方式也可以在现金、二维码支付和银行转账之间转换。
传统市场的状况构成了这幅图景的另一个重要组成部分。报告显示,越来越多的卖家争夺越来越少的买家。与此同时,家庭购买力下降,运营成本上升。数字交易提供了一种无需完全依赖市场客流量即可接触客户的方式。
随着税收基础扩大,数百万自由职业者和非正式就业人员转向数字化渠道。
泰国740万活跃的自由职业者是衡量劳动力结构变化的又一指标。同样,1280万非正式个体经营者也体现了自雇规模之庞大。最重要的是,经合组织2110万非正式就业者的数据表明,非正规就业仍然根深蒂固。
这些群体并不完全相同,但它们都展现了传统薪酬就业之外的巨大经济活动规模。而且,越来越多的此类活动正通过电子渠道进行。
泰国税务局旗下的56,091家线上运营商正处于这一交汇点。非正式和补充性商业活动正在向数字市场转移。与此同时,泰国的税收基础设施也日益数字化。这两种变化目前都在快速推进。
该部门的税收数据凸显了这一增长。2026财年前11个月,税收收入达到2.162万亿泰铢,同比增长7.2%,并超出预算预期3.7%。
同期,官方公布的未注册经营者数量超过了年度目标,在线企业数量也超额完成了全年目标。数据显示,在线商家已成为不断扩大的税基的重要组成部分。
智能手机将家庭变成永久店铺,数字记录为税务官员提供了更多商业数据。
因此,泰国的周末市场、跳蚤市场和街边摊只是庞大的另类经济体系的一部分。如今,智能手机承担了许多相同的商业功能。人们可以通过智能手机在家发布广告、销售商品、收款以及与顾客沟通。
更重要的是,这些业务可以一周七天持续运营。商家可以在白天从事其他工作,晚上销售商品。自由职业者可以同时接单和销售商品。家庭也可以在没有传统零售场所的情况下经营社交媒体业务。
然而,这些活动与平台、支付系统和电子记录的联系日益紧密。与传统的现金交易不同,数字商务可以从单笔交易中产生多个数据点。税务部门越来越有能力收集和分析这些信息。
随着税务部门将更多在线交易者纳入税收体系,泰国的两大数字经济体正在蓬勃发展。
在泰国经济的顶层,数十亿资金持续涌入数字基础设施和先进技术领域。在家庭层面,数以百万计的人也在以不同的方式利用数字化转型。他们通过智能手机销售商品、从事自由职业并赚取额外收入。
这两项发展趋势同时进行。一项涉及巨额资本投资和大型企业,另一项则涉及数百万家小型企业、非正式就业人员和补充收入来源。
税务部门的数据揭示了这一转变的另一部分。在短短11个月内,超过17.3万家此前未注册的经营者纳入了税务系统。其中,超过5.6万家是线上经营者。
实体市场仍然是泰国替代经济的重要组成部分。然而,智能手机正日益成为另一个市场摊位。与此同时,泰国不断扩展的数字税收系统也正随着线上交易而发展。
泰国的经济呈K型结构,导致大量民众为了维持生计而减少食物和餐饮开支。
泰国央行警告称,小企业部门遭遇严重危机,经济潜力正在下降
受8月份通胀率2.53%的影响,汽油和柴油价格上涨。但与此同时,市场信心也在增强。
国内生产总值增长,创十一年来新高,但通货膨胀也失控。财政部长警告称,油价将居高不下。
尽管遭到反对,泰国政府仍坚持4000亿贷款必须继续进行,经济风暴的中心正处于风口浪尖。
财政部长为4000亿泰铢贷款法令辩护,反对派向宪法法院提起诉讼
泰国内阁批准4000亿泰铢贷款,用于应对中东战争、能源危机和通货膨胀。
泰国政府将通过一项5000亿泰铢的贷款法令来稳定财政,以应对公共财政压力。
预算局警告财政部长,随着公共债务不断攀升,泰国经济正面临严峻危机。
新任部长确认将对外国旅游采取强硬措施。增加收费、缩短签证期限并强制购买保险。
签证入境期限由60天缩短至30天。鉴于外国游客数量下降10%,该方案已原则上达成一致。
部长确认将取消60天签证制度,以回应日益增长的行业安全担忧
泰国旅游业负责人警告称,如果再次爆发安全争议,泰国将面临被中国列入黑名单的风险。
翁英终于下达了命令。泰国切断了缅甸诈骗中心的电力供应。上午9点结束
约瑟夫·安东尼是一位来自爱尔兰的侨民,过去十年一直居住在泰国。他曾在爱尔兰和泰国的媒体行业担任过编辑职务,拥有丰富的媒体从业经验。他主要关注泰国的经济和商业新闻,以及侨民的生活方式。
约瑟夫·奥康纳的所有帖子
2026年9月11日,一名因性侵未成年女性而被通缉的美国男子在清迈佛教静修中心被捕。泰国警方渗透了清迈的一处冥想静修中心。
2026年9月11日,在反对党对预算进行审查之际,阿努廷总理将代表泰国前往奥斯陆参加哈拉尔五世国王的葬礼。此次皇家访问使阿努廷与君主和世界各国领导人齐聚一堂。
泰国央行警告称,小企业部门面临严重危机,经济潜力正在下降(2026年9月11日) 随着出口下滑,泰国面临日益扩大的经济分化
2026年9月10日,一名蒙面男子在巴吞他尼实施武装抢劫,劫走150万泰铢后焚毁了逃跑车辆。同日,一名持枪男子将六人困在一家泰泰银行内。
2026年9月10日,一名警官在儿子带领下向警方投降,他痛哭流涕,此前一天他刚刚杀害了自己的妻子。幼儿园枪击案以黎明时分的戏剧性投降告终。
2026年9月9日,华欣一名酒店凶手拉提科恩·“萨姆”·阿特金斯被判死刑,此前他因吸毒后神志不清而抢劫并残忍地将一名酒店员工殴打致死。
2026年9月9日,泰国特别调查局(DSI)考虑对芭堤雅一个庞大的以色列人网络展开调查,并考虑发出传票和提出刑事指控。以色列商人迈蒙·大卫·马尔西亚诺(Maimon David Marsiano)面临泰国特别调查局的调查。
2026年9月9日,一名荷兰男子在苏梅岛一家酒吧殴打一名年轻的泰国女子后,经调解达成和解。监控录像显示,该荷兰男子多次殴打一名泰国女子。
一名法国男子被关押在苏梅岛警察局,遣返程序即将开始。一名以色列男子于2026年9月9日被转移到波普特。凯文·迪米诺在总理下台后被关押在苏梅岛。
地方政府考试丑闻暗示全国范围内存在系统性腐败,甚至蔓延至部长级层面 2026年9月8日 帕卡蒙揭露泰国考试丑闻新篇章
泰国政府于2026年9月8日对泰国主要公司提起诉讼,追讨12.6亿泰铢的卫星特许经营权欠款。泰国正加紧追究Thaicom和Gulf公司的责任。
2026年9月8日,上周五清晨,一名印度游客从芭堤雅的酒店坠落,身受重伤但意识清醒。这名印度游客名叫阿比舍克·贾甘纳特·昆吉尔,42岁。
以色列人因涉嫌移民问题被拘留,等待遣返;总理签署命令遣返目前失踪的法国动物园园主凯文·迪米诺(2026年9月7日);法国人凯文·迪米诺在移民局的调查中失踪
美国军人在芭堤雅留下了一笔意外之财,同时也留下了乐观和慷慨的精神。2026年9月7日,再见了,芭堤雅!“亚伯拉罕·林肯”号航空母舰启航
2026年9月7日,阿努廷总理对政治评论员认为对其政府稳定日益增长的威胁一笑置之。桑迪的威胁让阿努廷面临一场风暴。
一名因涉嫌贩毒而被英国通缉的尼日利亚裔网红于2026年9月6日在曼谷因接受生殖器增大疗法而死亡。豪华曼谷之旅以悲剧告终,伊戈
财政部长埃克尼蒂概述了政府的经济计划,但华丽的辞藻背后隐藏着风险 2026年9月6日 泰国经济重置计划或将提前面临现实
曼谷一家度假村逮捕了一名银行劫匪。54岁的赛法·卡塞穆特曾有持械抢劫前科。2026年9月12日
前总理兼民主党领袖指出公众对选举委员会缺乏信任 2026年9月11日
2026年9月11日,由于政府查封或冻结超过200亿美元的资产,外国代理公司数量下降了81.77%。
阿瑜陀耶寺住持脱去僧袍,此前警方秘密潜伏数月后逮捕了寺庙高级官员 2026年9月10日
资深抗议领袖兼媒体大佬桑迪于2026年9月10日在以色列大使馆前发起街头抗议活动。
泰国部长阿努廷表示,美泰实质性贸易协议有望在阿努廷与特朗普通话后最终敲定(2026年9月10日)
2026年9月9日,芭堤雅一名警察在幼儿园枪杀了妻子,随后在家中被警方包围。
泰国准备进入核电时代,计划在2037年前建成两座小型模块化反应堆(2026年9月9日)
受8月份通胀率2.53%的影响,汽油和柴油价格上涨。然而,市场信心预计在2026年9月9日也会上升。
全国范围内的调查目标是超过3.6万家与外国人有关联的土地公司和另外7000家拥有公寓的公司 2026年9月8日
2026年9月8日,一名性交易网络头目因涉嫌儿童色情犯罪活动于周日被警方突袭逮捕。
维权律师呼吁对挪用残疾人彩票收入、为富人谋利的腐败行为采取行动 2026年9月8日
泰国内政部将于2026年9月7日开始执行有关犹太人葬礼和墓地的法律。
国家广播电视和电信委员会(NBTC)内部依然混乱,主席赢得诉诸法庭的权利。委员会成员将于2026年9月7日开始工作。
一名英国男子在芭堤雅中天区遭到恶性袭击,一名泰国男子被捕。一名70岁老人于2026年9月7日被踢中面部。
“亚伯拉罕·林肯”号航空母舰结束对泰国的特别访问后离开。舰长对泰国的热情接待表示感谢。2026年9月6日
旅游业对9月15日起实施的30天签证政策存在严重分歧。一位顶级大亨称此举是一个巨大的错误。(2026年9月6日)
2026年9月6日,一名失踪的北碧府母亲在北部逗留7天后,在一辆南行巴士上被发现,失踪原因至今成谜。
2026年9月5日,苏梅岛一名以色列侨民成为总理阿努廷新驱逐制度下首位被驱逐出境者。
美国海军芭堤雅之行进展顺利,消费强劲。春武里府府尹称此行圆满成功。2026年9月5日
就在泰国政府于2026年9月5日正式介入人工智能市场之际,泰国的付费人工智能用户经历了噩梦般的一周。
马来西亚网络赌博头目在曼谷突袭行动中被捕。这名48岁的男子是UFA网络的高级代理人。2026年9月4日
© 2026 Thai Examiner。版权所有。