On 12 Oct 2026, Thailand Tax Royal Decree (No 808) was gazetted extending an entitlement for corporate entities to claim a double 200% corporate income tax deduction concession for e-Tax computer system costs in 2026 and 2027.

This Tax Insight has been updated for the prescriptions in RD (No 808).

The Tax Concessions under Royal Decree (No 808)

A corporate tax deduction concession for eTax computer system costs was first granted for a period of time in the 2019 year. It was extended for the 3 years of 2020 to 2022, and again for the 3 years of 2023 to 2025.  Royal Decree (No 808) extends it again for the 2 years of 2026 and 2027, as follows:

Applicability

From 01 January 2026 to 31 December 2027.

The Tax Deduction Concessions

1. For purchases of computer equipment and software assets for:

• eTax Invoice and eReceipt computer systems, and/or
• eRemittance and eWithholding Tax computer systems,

a double (200%) corporate tax deduction (i.e. double depreciation deductions).

2. For services fees paid to services providers for:

• the preparation, transmitting, electronic certificates and storage of eTax Invoices and eTax Receipts;
• the remittance of tax payments, electronic certificates, or electronic data storage fees for eWithholding Tax, eIncome Tax, and eVAT; and
• information system assessment services and other charges or service fees related to such information system assessment services, paid to the ETDA (Electronic Transactions Development Agency) by a service provider for the preparation and submission of electronic data;

a double (200%) corporate tax deduction (i.e. double deduction for the fee costs)

Rules, Procedures and Conditions

1. The purchases of computer equipment and software assets:

• Shall be assets that have never been used before,
• Shall be assets entitled to depreciation claims under Section 65 bis (2) and purchased and ready for use by 31 Dec 2027,
• Shall be assets that are situated in Thailand,
• Shall be utilized over a period of not less than 3 consecutive financial years counting from the first financial year in which such assets are acquired and ready for use,
• Shall not be assets for which a tax benefit has been claimed under another Royal Decree issued under the Revenue Code, in whole or in part,
• Shall not be assets for utilization in a business exempt from tax under the law governing investment promotion, the law governing enhancement for targeted industries or the law governing the Eastern Economic Corridor in whole or in part, and
• Shall be claimed in accordance with the Director-General's additional rules, procedures and conditions.

2. The services fees paid to services providers:

• Shall be claimed in accordance with the Director-General's additional rules, procedures and conditions.

Caution

If the Revenue Department's tax audit officers find any of the 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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