On 6 Feb 2026, Thailand Tax Royal Decree (No 802) was gazetted entitling SME corporate entities to a corporate tax deduction concession for computer costs.

This Tax Insight summarizes the enacted Royal Decree (No 802).

The Tax Deduction Concession under RD (No 802)

Applicability

24 June 2025 to 31 December 2027.

Computer Costs

Computer costs include:

1. The costs of purchase of computer software, hardware and devices, and
2. Services fees paid to a digital services provider registered with the Digital Economy Promotion Agency (DEPA).

The Tax Deduction Concession

For an SME corporate entity (a corporate entity with paid up capital on the last day of a financial year not exceeding 5 million baht, and gross income for the financial year not exceeding 30 million Baht), an additional 100% income tax deduction but not more than 100,000 Baht, that is:

• The usual 100% tax deduction (depreciation charges) for the costs, plus
• An additional 100% tax deduction (but not more than 100,000 Baht).

Rules, Procedures and Conditions

The specified rules, procedures and conditions in Royal Decree (No 802) are that:

1. The computer costs shall not be repairs and/or maintenance costs,
2. The corporate entity claimant shall not have received any other deduction concession for the costs under any other Royal Decree,
3. The corporate entity claimant shall not be a business entitled to exemption from tax under the law governing investment promotion, a business under the law governing targeted Industries or business under the law governing the Eastern Economic Corridor, and
4. The corporate entity claimant shall comply with the additional rules and conditions of the Revenue Department.

Caution​

If the Revenue Department tax audit officers find any of their rules, procedures or conditions have not been met, the entitlement to the concession may be lost, and back-taxes plus penalty and surcharge could be payable.

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