Thailand Tax Insights and Updates

Latest Insights and Updates

Donations

Donation Tax Allowances

On 12 Oct 2026, Thailand Tax Royal Decrees (No 809 and No 810) were enacted entitling corporate entities and resident individuals to a double 200% deduction allowance for donations to educational institutions and sports associations from 01 Jan 2025 to 31 Dec 2027.
Corporate Income Tax

​eTax Computer System Costs

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.
Withholding Tax

​Domestic Payments WHT

On 09 Oct 2026, Thailand Tax Ministerial Regulation No 402 was enacted, which extends an entitlement for corporate entity payers to reduce withholding tax on domestic payments of assessable income for the 2026 and 2027 years.
Personal Income Tax

Deductions from Assessable Income

On 01 Oct 2026, this Insight was updated for the available deductions from the 2026 year assessable (taxable) incomes of foreign national residents.
Value Added Tax

​Value Added Tax Rate

On 23 Aug 2026, Thailand VAT Royal Decree (No 807) was enacted that extends the reduced 7% standard rate of VAT for another one year to 30 Sep 2027.
Personal Income Tax

​Solar Power Generation Tax Allowance

On 02 March 2026, Thailand Tax Royal Decree (No 805) was enacted entitling a resident individual to a personal tax allowance deduction for the purchase and installation of a rooftop solar power generation system.
Corporate Income Tax

​Energy Saving Machinery Costs

On 02 March 2026, Thailand Tax Royal Decree (No 805) was enacted entitling a corporate entity to a corporate tax deduction concession for the investment in machinery and equipment assets for the saving or conserving of energy.
Corporate Income Tax

​Digital Technology Costs

On 6 Feb 2026, Thailand Tax Royal Decree (No 802) was gazetted entitling SME corporate entities to a corporate tax deduction concession for expenditure on digital technology.
Personal Income Tax

​Foreign Tax Credits

On 6 Jan 2026, the Thailand Revenue Department uploaded a guide and tool it developed for a resident of Thailand to calculate allowable Foreign Tax Credits against the Thai tax payable on foreign source income brought into Thailand.
Tax Insights
Corporate Income Tax
Donations
Inheritance Tax
Personal Income Tax
Stamp Duty Tax
Value Added Tax
Withholding Tax
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