On 24 Mar 2025, Thailand Tax Royal Decree (No 792) was gazetted enacting the corporate tax deduction allowance for staff training seminars held in secondary tourist provinces between 01 May 2024 and 30 November 2024.

This Tax Insight summarizes the allowance prescribed in Royal Decree (No 792).

In the 2018 and 2022 years, the Government granted a corporate tax deduction allowance for undertaking staff training seminars in secondary tourist provinces and Royal Decree (No 792) introduces it again for the 2024 year, as follows:

The Tax Allowance under Royal Decree (No 792)

Purpose

To stimulate tourism and the economy through the support and promotion of domestic tourism to secondary tourist provinces.

Applicability

For staff training costs incurred between 01 May 2024 and 30 November 2024.

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.

The Tax Deduction Allowance

1. For staff training seminars held in a secondary tourism province or another tourist locality as may be announced by the Ministry of Tourism and Sports:

• An additional 100% of the costs (i.e. a 200% corporate tax deduction).

2. For staff training seminars held in a province or locality other than under 1:

• An additional 50% of the costs (i.e. a 150% corporate tax deduction).

3. For staff training seminars held in a province or locality under 1 and also a province or a locality other than under 1, and the costs cannot be specifically identified as costs incurred in any particular province or locality:

• An additional 50% of the costs (i.e. a 150% corporate tax deduction).

Rules, Procedures and Conditions

The Royal Decree (No 792) specifies the rules, procedures and conditions for the 2024 year's staff training seminars corporate income tax allowance as follows:

1. A secondary tourism province is a province stated in the Royal Decree (No 792) or another tourist area that is announced by the Ministry of Tourism and Sports,
2. The corporate tax deduction allowance shall apply only to those seminar costs paid out between 01 May 2024 and 30 November 2024,
3. The staff training seminar costs shall be paid to VAT-registered operators, from whom the taxpayer shall receive e-Tax Invoices or e-Receipts, and
4. Corporate entity claimants shall comply with the Revenue Department's additional rules, procedures and conditions.

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