Thailand’s Cabinet has approved the signing of the GIR MCAA under Pillar Two, enabling the automatic exchange of GloBE Information Returns with partner jurisdictions. The move supports the country’s planned implementation of a 15% Global Minimum Tax for large multinational enterprises and aligns Thailand with OECD international tax standards.
Thailand’s Cabinet has approved the signing of the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), marking a further step in the country’s implementation of the OECD/G20 Inclusive Framework’s Pillar Two global minimum tax framework.
The decision was taken at the Cabinet meeting on 16 June 2026, chaired by Prime Minister Anutin Charnvirakul. The agreement will support the automatic exchange of GloBE Information Returns (GIRs) between tax authorities in participating jurisdictions.
Under the Global Anti-Base Erosion (GloBE) Model Rules, large multinational enterprise groups are required to submit an annual GloBE Information Return. The GIR MCAA provides the legal framework for jurisdictions to exchange this information and is recognised as a Qualifying Competent Authority Agreement under the GloBE Model Rules.
The Cabinet also confirmed plans to introduce a 15% Global Minimum Tax (GMT) for large multinational enterprises in line with the OECD’s Base Erosion and Profit Shifting (BEPS) initiative. Thailand intends to begin the automatic exchange of GloBE-related information with partner jurisdictions from 2027.
In addition to the international tax measures, the Cabinet approved several domestic tax initiatives. These include extending tax incentives supporting the e-Tax system, with a 200% tax deduction available for investments in e-Tax Invoice, e-Receipt and e-Withholding Tax systems. Tax benefits for donations made through the e-Donation system to educational and sporting institutions were also extended for a further three years, allowing a 200% deduction for eligible contributions.
The Cabinet said the measures are intended to strengthen tax administration, support digital transformation and align Thailand’s tax framework with international standards.
