On 29 Dec 2025, Thailand Tax Royal Decree (No 801) was gazetted, enacting the Government's resolution of 21 Oct 2025 to grant a tax deduction concession for corporate entities that carry out staff training seminars in Thailand between the dates of 29 Oct 2025 and 15 Dec 2025.

This Insight has been updated for the prescriptions in Royal Decree (No 801).

The Tax Deduction Concession for the 2025 Year

A tax deduction concession for staff training seminars was granted for the 2018, 2022 and 2024 years. The deduction concession for the 2025 year is as follows:

Purpose

To stimulate tourism and the economy through the support and promotion of corporate entities holding staff training seminars for employees in Thailand.

Applicability

From 29 October 2025 to 15 December 2025.

Staff Training Seminar Costs

Staff training seminar costs include:

1. Costs paid to providers of seminar rooms and accommodation rooms, transportation and other related costs for staff training seminars; and
2. Services fees paid to tour operators who are registered under the law governing tour operators and tour guides for staff training seminars.

Tax Deduction Concession

1. For staff training seminars held in secondary tourist provinces or districts:

• Additional tax deduction for 100% of the costs (i.e. a total corporate tax deduction concession for 200% of the costs).

2. For staff training seminars held in provinces or districts other than under 1:

• Additional tax deduction for 50% of the costs (i.e. a total corporate tax deduction concession for 150% of the costs).

3. For staff training seminars spanning a secondary tourist province or district under 1 and also a province or district other than under 1 and the costs of the seminar cannot be specifically identified to any particular province or district:

• Additional tax deduction for 50% of the costs (i.e. a total corporate tax deduction concession for 150% of the costs).

Rules and Conditions

The rules and conditions prescribed in the Royal Decree (No 801) are that:

1. The staff training seminars held in secondary tourist provinces or districts shall be the secondary tourist provinces or districts specified in the Royal Decree (No 801),
2. The staff training seminar costs shall be paid to VAT-registered businesses from whom e-Tax Invoices shall be received except for service fees paid to non-VAT registered businesses from whom e-Receipts shall be received,
3. The staff training seminar costs shall be paid out between the dates of 29 October 2025 and 15 December 2025, and
4. Corporate entities shall 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/or surcharge could be payable.

---