Spatial and seasonal variation in soil respiration rates were investigated in a tropical dry forest in Thailand. The spatial variation was examined at 50 points within a 2-ha plot in the forest floor during the dry and wet seasons. The seasonal and diurnal variations in soil respiration were measured at 16 and 5 points, respectively. The mean soil respiration rate during the wet season was 1041 ± 542 mg CO2 m−2 h−1 (mean ± SD), which is about twice that during the dry season. Soil respiration rate was negatively correlated with soil water content during the wet season. A polynomial equation using seasonal data describes soil respiration and water content: soil respiration rate increased with soil water content, but started to drop when soil water content exceeded 21%. The diurnal variation in soil respiration rate during the wet season was positively correlated with soil temperature, whereas during the wet season it was not correlated with soil temperature. The diurnal variation in soil respiration rate during the dry season showed a midday depression. The estimation of soil carbon flux with polynomial equations should incorporate different functions for the wet and dry seasons in tropical dry forests.