Turkish Bath or Sauna and Massage

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General Knowledge of Turkish Bath or Sauna and Massage

Turkish bath or sauna and massage service provider must have the following characteristics:

  • Bath and massage service or
  • Sauna and massage service


Type of Turkish bath or sauna and massage service provider is divided into four categories.

  • Bath or sauna and massage services with employee to provide these services for the customers
  • Bath or sauna and massage services in temples or places for religious practice (tax exempted)
  • Bath or sauna and massage services in hospitals or medical facilities that conform to the Clinical laws (tax exempted)
  • Bath or sauna and massage services in beauty salon or health care center (SPA) under the terms and conditions prescribed


Revenues of the bath or sauna and massage services in cosmetic or health treatment service locations (SPA) under the terms and conditions prescribed must pay excise duty if at least one of the following conditions is met.

  • is licensed to operate as massage parlor under Section 3 (3) of the Entertainment Spot Act B.E. 2509
  • provides bathtub or shower in the same room with a massage room regardless of whether there is a door to separate the sections or not
  • provides image or media selection for the customers to choose an employee as a service provider

Turkish Bath or Sauna and Massage Service Properties

No. Property Description
1 Business name Registered business name of the Turkish bath or sauna and massage service.
2 Licensed to operate as massage parlor under Section 3 (3) of the Entertainment Spot Act B.E. 2509 Specified whether the business has a license to operate as massage parlor under Section 3 (3) of the Entertainment Spot Act B.E. 2509
3 Service types Types of service: SPA, traditional massage, massage parlor, or other.
4 Bathing service provider or not Whether the business has employee to provide the bathing service for the customers.
5 Sauna service provider or not Whether the business has employee to provide the sauna service for the customers.
6 Massage service provider or not Whether the business has employee to provide the massage service for the customers.
7 Service in educational institute or temple or religious place or not Whether the service is provided in educational institute or temple or religious place or not.
8 Service in hospital or clinic or not Whether the service is provided in hospital or clinic according to Clinical Laws or not.
9 Service in beauty salon and health care center or not Whether the service is provided in beauty salon and health care center according to the terms and conditions specified by the Director General or not.
10 Business income Incomes of business providing bathing or sauna and massage service with service provider.

Excise Tax Rate for Turkish Bath or Parlour Massage

Item Description Ceiling Rate (Ad Valorem) Applied Rate (Ad Valorem)
09.02 - Turkish Bath or Parlour Massage
(1) Incomes from providing bathing or sauna and massage services
- Incomes from providing bathing or sauna and massage service with service provider 20 10
- Incomes from providing bathing or sauna and massage service in educational institute or temple or religious place 20 exempted
- Incomes from providing bathing or sauna and massage service in hospital or clinic according to Clinical Laws 20 exempted
- Incomes from providing bathing or sauna and massage service in beauty salon and health care center according to the terms and conditions specified by the Director General 20 exempted
(2) Other income 20 exempted

Excise Tax Rate Search System for Turkish Bath or Parlour Massage

Turkish Bath or Parlour Massage Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.