Thailand Tax Insights and Updates

Latest Insights and Updates

Personal Income Tax

​Home Construction Tax Allowance

On 10 Apr 2024, Thailand Ministerial Regulation No.393 was gazetted granting a personal income tax allowance for a new residential home construction.
Donation Tax Allowances

​Equitable Education Fund

On 21 Mar 2024, Thailand Tax Royal Decree (No 782) was gazetted extending the double deduction tax allowance for donations to the Equitable Education Fund for five more years from 01 Jan 2024 to 31 Dec 2028.
Personal Income Tax

​Foreign Source Income

On 23 Jan 2024, the Thailand Revenue Department issued a third edition of the Q&A Clarification regarding a resident's personal income tax liability on foreign source income under the Instructions No. Por.161/2566 and Por.162/2566.
Tax Return Filings

​Tax Return Filing Deadlines

On 12 January 2024, Thailand Tax Ministerial Notification (No. 7) was issued, extending the tax return filing deadlines for tax returns filed by the Revenue Department's e-Filing system between 01 Feb 2024 and 31 Jan 2027.
Tax Evasion Measures

​Reporting of Online Sellers' Revenues

On 27 Dec 2023, Thailand's Director-General of Revenue issued a Notification requiring eCommerce platforms to prepare special accounts of online sellers' revenues and report the information to the Thailand Revenue Department.
Stamp Duty Tax

Paper Instruments

On 27 Dec 2023, Thailand's Director-General of Revenue issued Notification on Stamp Duty Tax (No 69) which extends the method of payment of Stamp Duty for Paper Instruments to 31 Dec 2025.
Stamp Duty Tax

Electronic Instruments

On 27 Dec 2023, Thailand's Director-General of Revenue issued Notification on Stamp Duty Tax (No 68) which extends the method of payment of Stamp Duty for Electronic Instruments to 31 Dec 2025.
Investment Tax Allowances

ESG Mutual Fund Investments

On 08 Dec 2023, Thailand Ministerial Regulation No.390 was gazetted granting a personal income tax incentive to resident individuals investing in ESG Mutual Funds for Sustainability.

Tax Insights and Updates

Corporate Income Tax
Donation Tax Allowances
Gift Tax
Inheritance Tax
International Tax Cooperation​
Investment Tax Allowances
Personal Income Tax
Stamp Duty Tax
Tax Evasion Measures
Tax Return Filings​
Transfer Pricing
Value Added Tax
Withholding Tax
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