Golf Course

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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.