Golf Course

General Knowledge of Golf Courses

Golf courses are defined as a large area dedicated to playing golf. A typical golf course contains 18 holes, 27 holes, or 36 holes. Golf players play in groups of 4 - 5 people. The typical duration of each tournament is 4.5 hours. The time interval between groups is 5 - 6 minutes. Golf courses incur substantial expenses. In addition to capital to purchase land, other expenses including hydro, electricity, and fertilizers, account for 50% of the initial investment for golf courses.

Golf course service is defined as golf course usage for playing golf. It is typical to hire caddies (people who carries a golfer's clubs and provides other assistance during a match.) and golf carts.

The golf course business is considered a business with environmental impacts. The Excise Tax Act B.E. 2527 (1984) defines the following:

  • Service is defined as a service within a commercial facility or service facility as prescribed by the Excise Tax Act.
  • Service center is defined as a service business location or company headquarter if the business location cannot be defined.
  • Businesses with environmental impacts refer to businesses that have an impact on the environment.
  • Revenue from the golf course can be divided into membership fee, golf course usage fee, and other fees.

Golf Courses Product Properties

No. Property Description
1 Service name Golf course services (eg. Visitor walk in – 18 holes – weekday)
2 Service type Type of golf course service (eg. membership services, golf course usage, and other services)
3 Service fee Service fee per unit
4 Service unit Service unit (eg. one visit)

Excise Tax Rate for Golf Course

Categories List of Particulars Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
19.01 Golf Course
(1)Membership fee 10
(2)Golf Course 10
(3)Other Incomes 0
19.90 Others as prescribed in the ministerial regulations 30

Excise Tax Rate Search System for Golf Course

Golf Course 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.

Last modified on 16 April 2020, at 15:00