Thailand Disabled Employees Corporate Tax Deductions
Update | May 2011
On 11 May 2011, Royal Decree (No 519) was gazetted, enhancing the corporate income tax deductions for hiring disabled employees. This Tax Insight Article has been updated for the prescriptions in Royal Decree (No 519).
Tax Insight | June 2010
On 09 June 2010, Royal Decree (No 499) was gazetted, providing corporate income tax deductions for hiring disabled employees and for expenditure incurred on the provision of facilities or services for disabled people. This Thai Tax Insight Article summarizes the tax deductions under Royal Decree (No 499).
The Tax Deductions
An exemption from corporate income tax (i.e. a corporate tax deduction) for the expenditure incurred on employing people with disabilities and the expenditure incurred on the provision of facilities or services for people with disabilities, as follows:
(1) As prescribed in Royal Decree (No 499) issued on 01 June 2010.
(2) As prescribed in Royal Decree (No 519) issued on 04 May 2011.
Rules and Conditions
The rules and conditions prescribed in the Royal Decrees are that:
This Tax Insight Article is general information only. It should not be used to determine any matter without consulting with an experienced Thailand tax advisor.