On 21 December 2023 Thailand Tax Ministerial Regulation No.391 was gazetted, granting a personal income tax Shopping Allowance for the 2024 year.

This personal income tax Shopping Allowance was granted for the 2015 to 2018 years, the 2020 year, and the 2022 to 2023 years. It is granted again for 2024.

A summary of the 2024 year's Shopping Allowance under Ministerial Regulation No.391 follows:

The Tax Allowance Under Min Reg No.391

Applicability

From 01 January 2024 to 15 February 2024.

Tax Allowance

For purchases of goods or services during the period of applicability:

• From VAT registered businesses and receiving e-Tax Invoices for the goods or services purchased, or
• From non-VAT registered sellers and receiving e-Receipts for the goods or services purchased,

A tax allowance (deduction) for the actual amount of the purchases but not more than 50,000 Baht.

Permitted Purchases

1. Purchases of goods or services from VAT registered businesses, but not for the following:

1. Beer, wine or spirits;
2. Tobacco;
3. Petrol or gas for vehicles;
4. Cars, motorcycles or boats;
5. Electricity, water, telephone or internet services fees;
6. Services fees under services agreements, which extend beyond the dates of 01 Jan 2024 and 15 Feb 2024; and
7. Non-life insurance premiums.

2. Purchases of goods or services from non VAT registered sellers, but only for the following:

1. Books, newspapers and magazines;
2. Books, newspapers and magazines in electronic format via the Internet; and
3. One Tambon One Product (OTOP) goods registered with the Department of Community Development.

Rules and Conditions

The rules and conditions specified in Ministerial Regulation No. 391 require those claiming this tax allowance (deduction) to:

1. Receive e-Tax Invoices for purchases from VAT registered businesses or e-Receipts for purchases from non-VAT registered sellers only (i.e. not paper form Tax Invoices or Receipts),
2. Be an individual natural person only and not an ordinary partnership or a non-juristic body of persons, and to
3. Comply with the Revenue Department'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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